Microdata files for all 2005 Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations. 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.) 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 DOC - 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 DOC - 2005 Exempt Organizations Study in Microsoft Word format. Record Element Specifications XLS - 2005 SOI Exempt Organizations Study in Microsoft Excel format. 2005 IRS Form 990 Instructions PDF - 2005 SOI Exempt Organizations Study in Adobe Acrobat PDF format. 2005 IRS Forms 990 and 990EZ PDF - 2005 SOI Exempt Organizations Study marked with the Name / Element Code in Adobe Acrobat PDF format. 2005 Compressed Data ZIP* *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.