Solution
Thread allocation in LabVIEW is dynamic, and there is no single number that answers this question. There are several different types of threads that LabVIEW allocates: 
- One user interface thread, used for screen drawing and keyboard/mouse input. This thread is also used for certain types of VI execution, such as property nodes, thread-unsafe CINs and DLLs, etc.
 - A pair of timer threads, used internally by LabVIEW. (Windows 95/NT allocates one additional thread used internally.)
 - Twenty execution threads (per CPU in your system). See below for more details on this.
 - On Windows 95/NT, threads are dynamically allocated for certain operations using the ActiveX client interface to control LabVIEW.
 
So, for a single processor system, 23 or 24 threads are allocated when the application starts. If you are using the ActiveX client interface, more may be allocated while running your VIs.