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Establishments of religious organizations either engaged in (1) worship or religious study or training (e.g., churches, monasteries, mosques, synagogues, temples) or (2) administering an organized religion or promoting religious activities are not covered by the 2007 Economic Census. However, establishments operated by religious organizations engaged in activities covered by the Economic Census (e.g., social assistance services, hospitals, nursing homes, publishing houses, producers of religious broadcast programming for radio and television stations) are covered and the religious organization should file a census report form for each of these establishments.

2. Are pet care services, such as kennels, pet training, and grooming covered by the Economic Census?

Yes. Pet care services, such as kennels, pet training, and grooming are covered in the 2007 Economic Census. Pet care businesses should use Form OS-81205 to answer the 2007 Economic Census.

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3. What is different with the 2007 Economic Census forms compared with the 2002 Economic Census forms?

Some inquiries, such as e-commerce and leased employment, have been removed from the 2007 Economic Census forms. To better reflect the changing economy and to help ensure proper classification of establishments, the "Detail of Receipts/Revenue" inquiry (Item 22) has been revised on all service industry forms.

4. Does it matter if my business collects the information in a fiscal year rather than a calendar year?

Most items can be reported based on the company's fiscal year. However, please report employment and payroll data for the 2007 calendar year. At the end of the form there is a "Certification" question (Item 30) where you can enter the time period covered by the report.

5. What is section 501 of the Internal Revenue Service (IRS) code (Item 5)?

Section 501 of the IRS code exempts certain types of nonprofit organizations from filing federal income taxes. Government establishments may be exempt under different sections of the Internal Revenue code. For more information please refer to your Information Sheet.

6. What is the difference between operating receipts and revenue (Item 5)?

Taxable establishments report operating receipts that are the fees, charges, income, royalties, and dues the business receives from providing services. Tax-exempt establishments report revenue they receive from providing program services, fundraisers, etc., as well as investment income. For more information please refer to your Information Sheet.

7. Am I suppose to report both operating receipts and revenue (Item 5)?

No. Report operating receipts if you are a taxable establishment on Item 5, line B. Report revenue and expenses if you operate on a not-for-profit basis on Item 5, line C.

8. How do I report international receipts or revenue (Item 5)?

Report international receipts or revenue for services performed for foreign parent, subsidiaries, branches, and companies not affiliated with your company. Exclude receipts or revenue generated by foreign parent, subsidiaries, and branch locations.

9. What is included in expenses (Item 5)?

Expenses include, but are not limited to, payroll, fundraising expenses, and grants paid. For more information please refer to your Information Sheet.

10. What are leased employees (Item 7)?

A leased employee is a full- or part-time employee of a business or organization that has contracted with an employee leasing company (also known as a Professional Employer Organization) to obtain human resource management services. The employee leasing company provides a wide range of human resource and personnel management services, such as payroll accounting, payroll tax return preparation and filing, benefits administration, recruiting, and labor relations management to the client business. The employee leasing company and client organization operate as co-employers with regard to the human relations responsibilities to the employees covered by their contract. The employee leasing company pays wages and employment taxes for the leased employees out of its own accounts. Exclude full- or part-time employees whose payroll was filed under an employee leasing company's Employer Identification Number (EIN).

11. Should leased employees be included in "Employment and Payroll" (Item 7)?

No, exclude full- or part-time employees whose payroll was filed under an employee leasing company's Employer Identification Number (EIN). Only report employment and payroll for employees who were 1) working at this establishment, 2) whose payroll was reported on your Internal Revenue Service Form 941, Employer's Quarterly Federal Tax Return, and 3) filed under the EIN shown in the mailing address or corrected in Item 1.

12. What is meant by "Number of employees for pay period including March 12th" (Item 7)?

The March 12th date is the standard used by the Internal Revenue Service on Form 941, Employer�s Quarterly Federal Tax Return. All businesses are required to report their number of employees for this time period to facilitate reporting and to ensure consistency across industries. For example, many retail businesses hire extra employees during the holidays. Therefore, their fourth quarter employment will be significantly higher than their first quarter employment, whereas other types of businesses may not add staff during the holidays.

13. What are fringe benefits (Item 7)?

Fringe benefits are the employer's costs for social security tax, unemployment tax, workmen's compensation insurance, state disability insurance pension plans, stock purchase plans, union-negotiated benefits, life insurance premiums, and insurance premiums on hospital and medical plans for employees at this establishment.

14. What if my "Kind of Business or Activity" is not listed (Item 19)?

Please choose "Other kind of business or activity" at the end of the list, and briefly describe your establishment's principal business activity in the space provided.

15. What if my establishment conducts several kinds of business (Item 19)?

Please choose the one box that best describes the principal kind of business your reporting establishment conducts. If your principal business is not listed, please choose "Other kind of business or activity" at the end of the list and briefly describe it in the space provided.

16. What is a community chest organization (Item 19)?

A community chest is a cooperative organization of citizens and social welfare agencies in a community. Its purpose is to raise funds through an annual campaign for its member agencies and to budget the funds.

17. What if my service or business products are not listed in the "Detail of Receipts/Revenue" (Item 22)?

Please use the "All other receipts or revenue" line in Item 22 to provide information for any previously unlisted product line(s) and give a brief description.

18. What is included under "Licensing of rights to use intellectual property" (Item 22)?

"Licensing of rights to use intellectual property" includes receipts from granting permission to use intellectual property to other entities for the purpose of commercializing (i.e., using the property in its business operations). This includes the rights to use the intellectual property in product design, manufacturing, or business processes; and/or to publish, reproduce, distribute, rent, adapt, etc.

19. What should be reported as "Grants, Transferred Contributions, and Similar Payments" (Item 26A)?

Report contributions, awards, scholarships, grants, etc. to individuals and organizations. Also report payments to reimburse another organization for services they provide to individuals (such as paying an individual's hospital bill) and contract payments to other organizations to carry out specific charitable programs (such as a day care program).

Establishments that raise funds should report transfers of any of those funds to other charitable organizations. For example, a federated fund-raising agency should report allocations to member agencies and a voluntary health organization or social advocacy organization that raises funds should report transfers to affiliated chapters or parent organizations.

Expenses for the administration of an organization's operations (such as payroll and fringe benefits, office supplies, utilities, travel, legal or accounting services, fund-raising expenses, rent, taxes, insurance, interest, etc.) should NOT be included in item 26A.

20. For Item 5, line C2, why does it state on my form to `exclude` contributions, gifts and grants paid, but the instruction sheet states to `include` contributions, gifts and grants paid?

Contributions, gifts and grants paid should be included in Expenses (Item 5, line C2). Please disregard the instruction to exclude contributions, gifts and grants paid on the form. We are sorry for any inconvenience this has caused.

Last revised: January 30 2008 15:11:22

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OS-81301 - Grantmaking and Advocacy

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