Private Foundations OneSheet PDF 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: Operating Foundations—Generally conduct their own charitable activities, e.g., museums Nonoperating Foundations—Generally provide charitable support through grants and other financial means to charitable organizations; the majority of foundations are nonoperating Section 4947(a)(1) Nonexempt Charitable Trusts—Charitable trusts treated as private foundations for tax purposes; may be operating or nonoperating Statistical Tables Publications and Papers Microdata Other IRS Data For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 990-PF, please visit the Private Foundations Study Metadata page. Statistical Tables 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. Domestic Private Foundations: Number and Selected Financial Data Classified by: Type of Foundation and Size of End-of-Year Fair Market Value of Total Assets Tax Years: 2016 XLS 2015 XLS 2014 XLS 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 1995 XLS 1994 XLS 1993 XLS 1992 XLS 1991 XLS 1990 XLS 1989 XLS 1988 XLS 1987 XLS 1986 XLS 1985 XLS Income Statements and Balance Sheets Classified by: Size of End-of-Year Fair Market Value of Total Assets Tax Years: 2016 XLS 2015 XLS 2014 XLS 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 1996* XLS 1995* XLS 1994* XLS 1993* XLS 1992* XLS 1991* XLS Selected Data Items in Current Dollars Classified by: Asset Size Tax Years: 1993–2002 XLS Domestic Nonoperating Private Foundations: Disbursements for Charitable Purposes—in Constant Dollars Tax Years: 1985–2016 XLS Disbursements for Charitable Purposes—in Current Dollars Tax Years: 1985–2016 XLS Noncharitable-Use Assets and Qualifying Distributions Tax Years: 1985–2016 XLS Largest 100 Nonoperating Private Foundations—Selected Financial Data Tax Years: Panel Study, 1985–1997 XLS Selected Data Items by Asset Size—in Current Dollars Tax Years: 1993–2002 XLS Domestic IRC Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial Data Classified by: Type of Charitable Trust and Size of End-of-Year Fair Market Value of Assets Tax Years: 2016 XLS 2015 XLS 2014 XLS 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 1996* XLS 1995* XLS 1994* XLS 1993* XLS 1992* XLS 1991* XLS Income Statements and Balance Sheets Classified by: Size of End-of-Year Fair Market Value of Assets Tax Years: 2016 XLS 2015 XLS 2014 XLS 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 1996* XLS 1995* XLS 1994* XLS 1993* XLS 1992* XLS 1991* XLS Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720 Classified by: Type of Excise Tax Calendar Years: 2019 XLSX 2018 XLSX 2017 XLSX 2016 XLS 2015 XLS 2014 XLS 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS The Tax Stats Table Wizard tool is no longer available due to declining usage and budgetary pressures. However, both the public-use microdata and aggregated data used in the Table Wizard programs remain available as part of SOI's Tax Stats Web pages. For any questions or concerns, contact Statistical Information Services. Historical Table: 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 Projections For selected tax returns, including the Form 990-PF, 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. Domestic Private Foundations and Charitable Trusts2009 PDF 2008 PDF 2007 PDF 2005–2006 PDF 2004 PDF 2003 PDF 2001 PDF 2000 PDF 1999 PDF 1998 PDF 1996–1997 PDF 1996* PDF 1995* PDF 1994* PDF 1993* PDF 1991–1992* PDF 1992* PDF 1991* PDF 1990* PDF 1989* PDF 1988* PDF 1986–1987* PDF 1985* PDF 1983* PDF 1982* PDF 1979* PDF A History of the Tax-Exempt Sector: An IRS Perspective PDF Current Research in the Nonprofit Sector PDF Domestic Private Foundations, Tax Years 1993–2002 PDF Large Nonoperating Private Foundations Panel Study, 1985–1997 PDF Data Interpretation across Sources: A Study of Form 990-PF Information Collected from Multiple Databases PDF Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder Trust Returns PDF A 20-Year Review of the Nonprofit Sector, 1975–1995 PDF Compendium of Studies of Tax-Exempt Organizations (Publication 1416) (Back to top) Other SOI Data on Trusts 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. (Back to top) Microdata Files Microdata are individual organization-level data that can be used for research purposes. The data are contained in XML, ASCII flat files, Microsoft Excel spreadsheets and Adobe Acrobat PDF. Documentation to assist with the files is included. (Free Adobe Acrobat reader, WinZip utility, and Microsoft Excel viewer software is available for download, if needed.) SOI Sample Data Files This section contains microdata files for all Forms 990-PF sampled for the annual SOI studies of private foundations. The data for each of the annual studies are included in a comprehensive, "harmonized" dataset, with standardized variable names and codes based on the form revision of the latest available Tax Year. The sample include 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. Available Data: Tax Years 1985-2016 Data Element Reference List XLS Click on one of the following links to access a page with links to data in the desired format. ASCII text XML The Tax Stats Table Wizard tool is no longer available due to declining usage and budgetary pressures. However, both the public-use microdata and aggregated data used in the Table Wizard programs remain available as part of SOI's Tax Stats Web pages. For any questions or concerns, contact Statistical Information Services. IRS Population Data This page contains microdata files for all Forms 990, 990-EZ, and 990-PF returns filed by active organizations. Data are from the IRS Exempt Organization Master File. (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. Collecting Revenue Enforcing Laws Issuing Refunds (Back to top)
