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SOI Tax Stats - Charities & Other Tax-Exempt Organizations Statistics

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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

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:	2009 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:	2009 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:	2009 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:	2009 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:	2011 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: Tax Years:	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

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)

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.

2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992