United States input‐output accounts identify and measure the interrelationships between the various industries in the United States economy. However, these accounts do not identify nonprofit activities from their for‐profit counterparts in the service‐producing sector. This paper, prepared by Gabriel Rudney and Paula Young, presents the methodology and summary data produced by disaggregating the service‐producing industries to identify separately nonprofit activities.The input‐output accounts for 1977 produced in this study include 107 industries, but in this paper the results are summarized into 14 industries showing only nonprofit and for‐profit components. The GNP and total outputs in this study are consistent with the revised input‐output accounts for 1977 prepared by the U.S. Department of Commerce, Bureau of Econ