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:

 
Section 501(c) of the Internal Revenue Code Description
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

Data Presented Classified By Tax Years
Table 1. Form 990 Returns of 501(c)(3) Organizations: Balance Sheet and Income Statement Items, by Asset Size Size of Total Assets 2020XLSX 2019XLSX 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
Table 2. Form 990 Returns of Nonprofit Charitable Section 501(c)(3) Organizations: Functional Expenditures, by Size of Total Contributions Received Size of Contributions Received 1996XLS 1989XLS 1988XLS
Table 3. Form 990-EZ Returns of Nonprofit Charitable Section 501(c)(3) Organizations: Selected Balance Sheet and Income Statement Items, by Asset Size Size of Total Assets 1996XLS

501(c)(3) through 501(c)(9) Organizations 

Data Presented Classified By Tax Years
Table 3. Form 990 Returns of 501(c)(3)-(9) Organizations: Balance Sheet and Income Statement Items, by Internal Revenue Code Section Internal Revenue Code Section 2020XLSX 2019XLSX 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 for Selected Items, by Internal Revenue Code Section Internal Revenue Code Section 2011XLS
Table 2. Form 990 Returns of 501(c)(3)-(9) Organizations: Total Functional Expenses, by Internal Revenue Code Section Internal Revenue Code Section 2020XLSX 2019XLSX 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
Table 4. Form 990-EZ Returns of 501(c)(3)-(9) Organizations: Selected Items, by Internal Revenue Code Section Internal Revenue Code Section 2020XLSX 2019XLSX 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
Data Presented Classified By Tax Years
Table 1. Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720 Type of Excise Tax 2022XLSX 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

Data Presented Published As
Table 16: Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Tax-Exempt Organization Business Income Tax Returns: Selected Financial Data, Expanded 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.

2020 2019 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.