Microdata files for all 2005 Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations.
The 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.
Background Information - Explains all the other files in Microsoft Word format.
Main Data File - Contains data from returns of organizations exempt under IRC Subsections 501(c)(3) through (c)(9) in ASCII text format.
Compensation Data File- Contains compensation data on officers from Part V-A of the Form 990 and Part IV of the Form 990-EZ in ASCII text format.
Former Officers File - Contains compensation data on former officers from Part V-B of the Form 990 in ASCII text format.
Additional PSR File - Contains Program Service Revenue data beyond Part VII, Line 93e of the Form 990 in ASCII text format.
Explanation of Codes - 2005 Exempt Organizations Study in Microsoft Word format.
Record Element Specifications - 2005 SOI Exempt Organizations Study in Microsoft Excel format.
2005 IRS Form 990 Instructions - 2005 SOI Exempt Organizations Study in Adobe Acrobat PDF format.
2005 IRS Forms 990 and 990EZ - 2005 SOI Exempt Organizations Study marked with the Name / Element Code in Adobe Acrobat PDF format.
*To access compressed data, click on one of the following links to download an executable (EXE) file. These executables will uncompress the microdata and documentation files simultaneously.