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Thus, the summation of number of issues by purpose will sometimes exceed the total number of issues. However, the money amounts are additive to the totals.u[1] Form 8038-G returns with an entire issue price less than $100,000 are excluded from the study. Issuers of these bonds are instructed to file Form 8038-GC, Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales. Statistics of Income (SOI) does not process data from the Forms 8038-GC filed with the Internal Revenue Service. �� f[Money amounts are in millions of dollars, except for size of entire issue, which is in whole dollars]Under $500,000 [1] Bond purposeOther purposes [3]`Table 4. 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