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index of data sets detailing individual taxpayer non-cash donations to charity by year, size of adjusted gross income, recipient, taxpayer age

IRS refers taxpayer cases selected for audit that contain artwork to Appeals Art Appraisal Services for review by the Commissioner's Art Advisory Panel.

The Statistics of Income Bulletin is issued quarterly by the Statistics of Income Division of the Internal Revenue Service. This report provides the earliest published annual financial statistics obtained from the various types of tax and information returns filed, as well as information from periodic or special analytical studies of particular interest to students of the U.S. tax system, tax policymakers, and tax administrators.

SOI Tax Stats - SOI Bulletin: Spring 2015

Form 990 series downloads – 2023

Tax forms and instructions used by tax-exempt organizations.

IR-2023-185, Oct. 5, 2023 — The Internal Revenue Service today warned taxpayers to watch for promotions involving exaggerated art donation deductions that can target high-income filers and offered special tips for people to use to avoid getting caught in a scheme.

The life cycle of a public charity includes filing information returns and for tax-exempt status, and updating its mission and purpose.

In Publication 561 (Rev. Mar. 2023), we clarified the rules regarding donations of used clothing. A filer can't take an income tax charitable contribution deduction for an item of clothing unless the clothing is in good used condition or better.

IR-2024-304, Dec. 4, 2024 — The Internal Revenue Service today warned taxpayers to avoid promoters of fraudulent tax schemes involving donations of ownership interests in closely held businesses, sometimes marketed as “Charitable LLCs.”