SOI Tax Stats - Charities & Other Tax-Exempt Organizations Statistics
Return to Tax Stats home page
Snapshot of Charities & Other Tax-Exempt Organizations Statistics
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.
For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Forms 990 and Forms 990-EZ, please visit the Charities and Other Tax-Exempt Organizations Study Metadata page.
Statistical Tables Publications and Papers Microdata Files Other IRS Data
Statistical Tables
The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.
501(c)(3) Organizations: |
|
Form 990 - Balance Sheet and Income Statement Items | |
Classified by: | Size of Total Assets |
Tax Years: | 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1989 1988 |
Form 990 - Functional Expenses | |
Classified by: | Size of Contributions Received |
Tax Years: | 1996 1989 1988 |
Form 990-EZ - Balance Sheet and Income Statement Items | |
Classified by: | Size of Total Assets |
Tax Years: | 1996 |
501(c)(3) through 501(c)(9) Organizations: |
|
Form 990 - Balance Sheet and Income Statement Items | |
Classified by: | Internal Revenue Code Section |
Tax Years: | 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1995 1994 1993 1992 1991 1990 1989 1988 |
Form 990 - Functional Expenses | |
Classified by: | Internal Revenue Code Section |
Tax Years: | 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1995 1994 1993 1992 1991 1989 1988 |
Form 990-EZ - Balance Sheet and Income Statement Items | |
Classified by: | Internal Revenue Code Section |
Tax Years: | 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1995 1994 1993 1992 1991 1990 1989 |
Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720 |
|
Classified by: | Type of Excise Tax |
Calendar Years: | 2010 2009 2008 2007 2006 2005 2004 2003 |
To make customized tables using this data, please visit the Statistics of Income Tax Stats Table Wizard.
|
|
Historical Tables: |
|
Table 16: Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Tax-Exempt Organization Business Income Tax Returns: Selected Financial Data, Expanded | |
Published as: |
SOI Bulletin Historical Table 16 1985–2008 |
Projections | |
For selected tax returns, including the Form 990 (and 990-EZ), IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years. | |
Projections of Returns to be Filed in Future Calendar Years |
(Back to top)
Publications and Papers
The following are available as PDF files. A free Adobe® reader is available for download, if needed.
- Charities and Other Tax-Exempt Organizations
2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1986–1987 1985 1983 1982 1975–1978
- A History of the Tax-Exempt Sector: An IRS Perspective
- Current Research in the Nonprofit Sector
- A 20-Year Review of the Nonprofit Sector, 1975–1995
- Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder Trust Returns
- Compendium of Studies of Tax-Exempt Organizations
(Publication 1416)
(Back to top)
Microdata Files
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, Zip File Reader Utility, and Microsoft Excel viewer software is available for download, if needed.)
The sample 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 compressed data, click on one of the following links to download a compressed (Zip) file. These Zip files will uncompress the microdata and documentation files simultaneously.
2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994
1993 1992
To access uncompressed data, click on one of the following links to access a page with links to both data and documentation files.
2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998
To make customized tables using this data, please visit the Statistics of Income Tax Stats Table Wizard.
(Back to top)
Other IRS Data and Related Links
For tax administration data on this topic, as well as other types of taxes, choose from the links below.(Back to top)
Return to Tax Stats home page