SOI Tax Stats - Charities & Other Tax-Exempt Organizations Statistics

 

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:

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:
 Form 990 - Balance Sheet and Income Statement Items
  Classified by: Size of Total Assets
  Tax Years: 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
 Form 990 - Functional Expenses
  Classified by: Size of Contributions Received
  Tax Years: 1996XLS  1989XLS  1988XLS
 Form 990-EZ - Balance Sheet and Income Statement Items
  Classified by: Size of Total Assets
  Tax Years: 1996XLS
501(c)(3) through 501(c)(9) Organizations:
Form 990 - Balance Sheet and Income Statement Items
  Classified by: Internal Revenue Code Section
  Tax Years: 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:

2011XLS

 Form 990Functional Expenses
  Classified by: Internal Revenue Code Section
  Tax Years: 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
 Form 990-EZ - Balance Sheet and Income Statement Items
  Classified by: Internal Revenue Code Section
  Tax Years: 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
  Classified by: Type of Excise Tax
  Calendar Years: 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:
Table 16:  Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Tax-Exempt Organization Business Income Tax Returns:  Selected Financial Data, Expanded
 Published as:   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.


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.

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.