Charities & Other Tax-Exempt Organizations Statistics OneSheetPDF 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: Section 501(c) of the Internal Revenue Code Description 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 Data Presented Classified By Tax Years Table 1. Form 990 Returns of 501(c)(3) Organizations: Balance Sheet and Income Statement Items, by Asset Size Size of Total Assets 2020XLSX 2019XLSX 2018XLSX 2017XLSX 2016XLSX 2015XLSX 2014XLS 2013XLS 2012XLS 2011XLS 2010XLS 2009XLS 2008XLS 2007XLS 2006XLS 2005XLS 2004XLS 2003XLS 2002XLS 2001XLS 2000XLS 1999XLS 1998XLS 1997XLS 1996XLS 1995XLS 1994XLS 1993XLS 1992XLS 1991XLS 1989XLS 1988XLS Table 2. Form 990 Returns of Nonprofit Charitable Section 501(c)(3) Organizations: Functional Expenditures, by Size of Total Contributions Received Size of Contributions Received 1996XLS 1989XLS 1988XLS Table 3. Form 990-EZ Returns of Nonprofit Charitable Section 501(c)(3) Organizations: Selected Balance Sheet and Income Statement Items, by Asset Size Size of Total Assets 1996XLS 501(c)(3) through 501(c)(9) Organizations Data Presented Classified By Tax Years Table 3. Form 990 Returns of 501(c)(3)-(9) Organizations: Balance Sheet and Income Statement Items, by Internal Revenue Code Section Internal Revenue Code Section 2020XLSX 2019XLSX 2018XLSX 2017XLSX 2016XLSX 2015XLSX 2014XLS 2013XLS 2012XLS 2011XLS 2010XLS 2009XLS 2008XLS 2007XLS 2006XLS 2005XLS 2004XLS 2003XLS 2002XLS 2001XLS 2000XLS 1999XLS 1998XLS 1997XLS 1995XLS 1994XLS 1993XLS 1992XLS 1991XLS 1990XLS 1989XLS 1988XLS Coefficients of Variation for Selected Items, by Internal Revenue Code Section Internal Revenue Code Section 2011XLS Table 2. Form 990 Returns of 501(c)(3)-(9) Organizations: Total Functional Expenses, by Internal Revenue Code Section Internal Revenue Code Section 2020XLSX 2019XLSX 2018XLSX 2017XLSX 2016XLSX 2015XLSX 2014XLS 2013XLS 2012XLS 2011XLS 2010XLS 2009XLS 2008XLS 2007XLS 2006XLS 2005XLS 2004XLS 2003XLS 2002XLS 2001XLS 2000XLS 1999XLS 1998XLS 1997XLS 1995XLS 1994XLS 1993XLS 1992XLS 1991XLS 1989XLS 1988XLS Table 4. Form 990-EZ Returns of 501(c)(3)-(9) Organizations: Selected Items, by Internal Revenue Code Section Internal Revenue Code Section 2020XLSX 2019XLSX 2018XLSX 2017XLSX 2016XLSX 2015XLSX 2014XLS 2013XLS 2012XLS 2011XLS 2010XLS 2009XLS 2008XLS 2007XLS 2006XLS 2005XLS 2004XLS 2003XLS 2002XLS 2001XLS 2000XLS 1999XLS 1998XLS 1997XLS 1995XLS 1994XLS 1993XLS 1992XLS 1991XLS 1990XLS 1989XLS Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720 Data Presented Classified By Tax Years Table 1. Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720 Type of Excise Tax 2021XLSX 2020XLSX 2019XLSX 2018XLSX 2017XLSX 2016XLS 2015XLS 2014XLS 2013XLS 2012XLS 2011XLS 2010XLS 2009XLS 2008XLS 2007XLS 2006XLS 2005XLS 2004XLS 2003XLS 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 Data Presented Published As Table 16: Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Tax-Exempt Organization Business Income Tax Returns: Selected Financial Data, Expanded 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. Charities and Other Tax-Exempt Organizations2012PDF 2011PDF 2010PDF 2009PDF 2008PDF 2007PDF 2006PDF 2005PDF 2004PDF 2003PDF 2002PDF 2001PDF 2000PDF 1999PDF 1998PDF 1997PDF 1996PDF 1995PDF 1994PDF 1993PDF 1992PDF 1991PDF 1990PDF 1989PDF 1988PDF 1986–1987PDF 1985PDF 1983PDF 1982PDF 1975–1978PDF A History of the Tax-Exempt Sector: An IRS PerspectivePDF Current Research in the Nonprofit SectorPDF A 20-Year Review of the Nonprofit Sector, 1975–1995PDF Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder Trust ReturnsPDF Compendium of Studies of Tax-Exempt Organizations (Publication 1416) 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. 2020 2019 2018 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. Collecting Revenue Enforcing Laws Issuing Refunds
