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

 

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Charities & Other Tax-Exempt Organizations Statistics OneSheet PDF

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: 2017 XLSX 2016 XLSX  2015 XLSX  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  1989 XLS  1988 XLS
 Form 990 - Functional Expenses
  Classified by: Size of Contributions Received
  Tax Years: 1996 XLS  1989 XLS  1988 XLS
 Form 990-EZ - Balance Sheet and Income Statement Items
  Classified by: Size of Total Assets
  Tax Years: 1996 XLS
501(c)(3) through 501(c)(9) Organizations:
Form 990 - Balance Sheet and Income Statement Items
  Classified by: Internal Revenue Code Section
  Tax Years: 2017 XLSX 2016 XLSX  2015 XLSX  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  1995 XLS  1994 XLS  1993 XLS  1992 XLS  1991 XLS  1990 XLS  1989 XLS  1988 XLS

   Coefficients of Variation:

2011 XLS
 Form 990 - Functional Expenses
  Classified by: Internal Revenue Code Section
  Tax Years: 2017 XLSX  2016 XLSX  2015 XLSX  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  1995 XLS  1994 XLS  1993 XLS  1992 XLS  1991 XLS  1989 XLS  1988 XLS
 Form 990-EZ - Balance Sheet and Income Statement Items
  Classified by: Internal Revenue Code Section
  Tax Years: 2017 XLSX 2016 XLSX  2015 XLSX  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  1995 XLS  1994 XLS  1993 XLS  1992 XLS  1991 XLS  1990 XLS  1989 XLS
Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720
  Classified by: Type of Excise Tax
  Calendar Years: 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 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
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.

Microdata Files

Microdata are individual organization-level data that can be used for research purposes.

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.)

SOI Sample Data Files

This section contains microdata files for all Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations.

The annual samples include 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 the data, click on one of the following years to access a page with links to both data and documentation files.

2017  2016  2015  2014  2013  2012  2011  2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992  1991  1990  1989  1988  1987  1986  1985

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.

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.

 

Page Last Reviewed or Updated: 31-Aug-2020