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Microdata files for all Tax Year 1988 Forms 990 sampled for the annual SOI study of tax-exempt organizations.
The data are contained in ASCII flat files. Documentation to assist with the files is included. (Free Microsoft Excel viewer software is available for download, if needed.)
The sample includes 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.
Record Element Specifications - Record layouts for the 1988 SOI Exempt Organizations Study data files. (Microsoft Excel format)
Main Data File - Contains data from IRS Forms 990 filed by organizations exempt under IRC Subsection 501(c)(3). (ASCII text format)
Secondary Data File (4-9) - Contains data from IRS Forms 990 filed by organizations exempt under IRC Subsections 501(c)(4-9). (ASCII text format)