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Private foundations organized for charitable purposes are exempt from income taxes. They are differentiated from tax-exempt public charities by their narrow bases of control and financial support. Statistics on private foundations are compiled from Form 990-PF, an annual information return that includes data on excise tax liability, charitable distributions, administrative expenditures, as well as income statement and balance sheet information. Data are available for the following types of organizations:
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Operating Foundations - Generally conduct their own charitable activities, e.g., museums
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Nonoperating Foundations - Generally provide charitable support through grants and other financial means to charitable organizations; the majority of foundations are nonoperating
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Section 4947(a)(1) Nonexempt Charitable Trusts - Charitable trusts treated as private foundations for tax purposes; may be operating or nonoperating
Statistical Tables Publications & Papers Microdata Files Other IRS Data
The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.
NOTE: Statistics for the years denoted by an asterisk (*) include information reported by both domestic and foreign foundations and charitable trusts.
The following are available as PDF files. A free Adobe® reader is available for download, if needed.
Form 5227 is an information return filed by split-interest trusts, those who make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor. Form 1041 is the income tax return filed by fiduciaries to report income, distributions, and tax liability of estates and trusts.
This section contains microdata files for all Forms 990-PF sampled for the annual SOI studies of tax-exempt organizations.
The data are contained in ASCII flat files. Documentation to assist with the files is included. (Free Adobe Acrobat reader and Microsoft Excel viewer software is available for download, if needed.)
The samples includes returns filed by private foundations, exempt under Internal Revenue Code section 501(c)(3), and section 4947(a)(1) nonexempt charitable trusts. The stratified random samples are based on asset size and represent approximately 10 percent of Forms 990-PF filed; sampling rates of 100 percent are applied to large-asset classes. Microdata records contain most financial information from Forms 990-PF, as well as weights (to estimate the population), for each organization.
To access all data for a given year, click on one of the following links to download an executable (EXE) file. These executables will uncompress the microdata and documentation simultaneously.
2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992
For tax administration data on this topic, as well as other types of taxes, choose from the links below.
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