Microdata files for all Tax Year 1987 Forms 990 sampled for the annual SOI study of tax-exempt organizations.

The data are contained in an ASCII flat file. Documentation to assist with the file is included. (Free Microsoft Excel viewer software is available for download, if needed.)

The sample includes Internal Revenue Code section 501(c)(3) 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.

Record Element SpecificationsXLS - Record layouts for the 1987 SOI Exempt Organizations Study data file.  (Microsoft Excel format)

Main Data File (ASCII) - Contains data from IRS Forms 990 filed by organizations exempt under IRC Subsection 501(c)(3).  (ASCII text format)