Organizations are required to complete Part IX of the Form 990, which lists the names, addresses, type of activity,
income, and assets of taxable subsidiaries.
A Talking Points brief written in the late 1990s by Urban Institute staff found that less than one percent of
organizations reported taxable subsidiaries. Among organizations with more than $10 million in assets, the
percentage rose to approximately two percent.
This analysis was based on the IRS's Statistics of Income Division Exempt Organziations Sample File.
KEYWORDS: RELATED ORGANIZATIONS, FOR-PROFIT, COMMERCIALIZATION