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This section contains statistical tables, articles, and other information on charities and other tax-exempt organizations.
Nonprofit charitable organizations are exempt under Section 501(c)(3) of the Internal Revenue Code. Other tax-exempt organizations covered in this section include those exempt under Sections 501(c)(4) through 501(c)(9). Descriptions of these organizations are below:
| 501(c)(3) |
Religious, educational, charitable, scientific, or literary organizations; testing for public safety organizations. Also, organizations preventing cruelty to children or animals, or fostering national or international amateur sports competition |
| 501(c)(4) |
Civic leagues, social welfare organizations, and local associations of employees |
| 501(c)(5) |
Labor, agriculture, and horticultural organizations |
| 501(c)(6) |
Business leagues, chambers of commerce, and real estate boards |
| 501(c)(7) |
Social and recreational clubs |
| 501(c)(8) |
Fraternal beneficiary societies and associations |
| 501(c)(9) |
Voluntary employee beneficiary associations |
Data are compiled from Form 990, Return of Organization Exempt from Income Tax, and Form 990-EZ.
Statistical Tables Publications and 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.
The following are available as PDF files. A free Adobe® reader is available for download, if needed.
This section contains microdata files for all Forms 990 and 990-EZ 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 Internal Revenue Code section 501(c)(3) organizations and section 501(c)(4)-(9) organizations. Sampling rates ranged from 1 percent for small-asset classes to 100 percent for large-asset classes. Microdata records contain information on balance sheets and income statements, 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 files all at once.
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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