Private Foundations OneSheetPDF Private foundations organized for charitable purposes are exempt from income taxes. They are differentiated from tax-exempt public charities by their narrow bases of control and financial support. Statistics on private foundations are compiled from Form 990-PF, an annual information return that includes data on excise tax liability, charitable distributions, administrative expenditures, as well as income statement and balance sheet information. Data are available for the following types of organizations: Operating Foundations—Generally conduct their own charitable activities, e.g., museums Nonoperating Foundations—Generally provide charitable support through grants and other financial means to charitable organizations; the majority of foundations are nonoperating Section 4947(a)(1) Nonexempt Charitable Trusts—Charitable trusts treated as private foundations for tax purposes; may be operating or nonoperating Statistical Tables Publications and Papers Microdata Other IRS Data For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 990-PF, please visit the Private Foundations Study Metadata page. Statistical Tables The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed. NOTE: Statistics for the years denoted by an asterisk (*) include information reported by both domestic and foreign foundations and charitable trusts. Domestic Private Foundations: Number and Selected Financial Data Classified by: Type of Foundation and Size of End-of-Year Fair Market Value of Total Assets Tax Years: 2018XLS 2017XLS 2016XLS 2015XLS 2014XLS 2013XLS 2012XLS 2011XLS 2010XLS 2009XLS 2008XLS 2007XLS 2006XLS 2005XLS 2004XLS 2003XLS 2002XLS 2001XLS 2000XLS 1999XLS 1998XLS 1997XLS 1996XLS 1995XLS 1994XLS 1993XLS 1992XLS 1991XLS 1990XLS 1989XLS 1988XLS 1987XLS 1986XLS 1985XLS Income Statements and Balance Sheets Classified by: Size of End-of-Year Fair Market Value of Total Assets Tax Years: 2018XLS 2017XLS 2016XLS 2015XLS 2014XLS 2013XLS 2012XLS 2011XLS 2010XLS 2009XLS 2008XLS 2007XLS 2006XLS 2005XLS 2004XLS 2003XLS 2002XLS 2001XLS 2000XLS 1999XLS 1998XLS 1997XLS 1996XLS 1996*XLS 1995*XLS 1994*XLS 1993*XLS 1992*XLS 1991*XLS Selected Data Items in Current Dollars Classified by: Asset Size Tax Years: 1993–2002XLS Domestic Nonoperating Private Foundations: Disbursements for Charitable Purposes—in Constant Dollars Tax Years: 1985–2018XLS Disbursements for Charitable Purposes—in Current Dollars Tax Years: 1985–2018XLS Noncharitable-Use Assets and Qualifying Distributions Tax Years: 1985–2018XLS Largest 100 Nonoperating Private Foundations—Selected Financial Data Tax Years: Panel Study, 1985–1997XLS Selected Data Items by Asset Size—in Current Dollars Tax Years: 1993–2002XLS Domestic IRC Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial Data Classified by: Type of Charitable Trust and Size of End-of-Year Fair Market Value of Assets Tax Years: 2018XLS 2017XLS 2016XLS 2015XLS 2014XLS 2013XLS 2012XLS 2011XLS 2010XLS 2009XLS 2008XLS 2007XLS 2006XLS 2005XLS 2004XLS 2003XLS 2002XLS 2001XLS 2000XLS 1999XLS 1998XLS 1997XLS 1996XLS 1996*XLS 1995*XLS 1994*XLS 1993*XLS 1992*XLS 1991*XLS Income Statements and Balance Sheets Classified by: Size of End-of-Year Fair Market Value of Assets Tax Years: 2018XLS 2017XLS 2016XLS 2015XLS 2014XLS 2013XLS 2012XLS 2011XLS 2010XLS 2009XLS 2008XLS 2007XLS 2006XLS 2005XLS 2004XLS 2003XLS 2002XLS 2001XLS 2000XLS 1999XLS 1998XLS 1997XLS 1996XLS 1996*XLS 1995*XLS 1994*XLS 1993*XLS 1992*XLS 1991*XLS Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720 Classified by: Type of Excise Tax Calendar Years: 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 Table: 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-PF, 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 (Back to top) Publications and Papers The following are available as PDF files. A free Adobe® reader is available for download, if needed. Domestic Private Foundations and Charitable Trusts2009PDF 2008PDF 2007PDF 2005–2006PDF 2004PDF 2003PDF 2001PDF 2000PDF 1999PDF 1998PDF 1996–1997PDF 1996*PDF 1995*PDF 1994*PDF 1993*PDF 1991–1992*PDF 1992*PDF 1991*PDF 1990*PDF 1989*PDF 1988*PDF 1986–1987*PDF 1985*PDF 1983*PDF 1982*PDF 1979*PDF A History of the Tax-Exempt Sector: An IRS PerspectivePDF Current Research in the Nonprofit SectorPDF Domestic Private Foundations, Tax Years 1993–2002PDF Large Nonoperating Private Foundations Panel Study, 1985–1997PDF Data Interpretation across Sources: A Study of Form 990-PF Information Collected from Multiple DatabasesPDF Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder Trust ReturnsPDF A 20-Year Review of the Nonprofit Sector, 1975–1995PDF Compendium of Studies of Tax-Exempt Organizations (Publication 1416) (Back to top) Other SOI Data on Trusts Form 5227 is an information return filed by split-interest trusts, those who make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor. Form 1041 is the income tax return filed by fiduciaries to report income, distributions, and tax liability of estates and trusts. (Back to top) Microdata Files Microdata are individual organization-level data that can be used for research purposes. The data are contained in XML, ASCII flat files, Microsoft Excel spreadsheets and Adobe Acrobat PDF. Documentation to assist with the files is included. (Free Adobe Acrobat reader, WinZip utility, and Microsoft Excel viewer software is available for download, if needed.) SOI Sample Data Files This section contains microdata files for all Forms 990-PF sampled for the annual SOI studies of private foundations. The data for each of the annual studies are included in a comprehensive, "harmonized" dataset, with standardized variable names and codes based on the form revision of the latest available Tax Year. The sample include returns filed by private foundations, exempt under Internal Revenue Code section 501(c)(3), and section 4947(a)(1) nonexempt charitable trusts. The stratified random samples are based on asset size and represent approximately 10 percent of Forms 990-PF filed; sampling rates of 100 percent are applied to large-asset classes. Microdata records contain most financial information from Forms 990-PF, as well as weights (to estimate the population), for each organization. Available Data: Tax Years 1985-2018 Data Element Reference ListXLS Click on one of the following links to access a page with links to data in the desired format. ASCII text XML 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. (Back to top) 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. Collecting Revenue Enforcing Laws Issuing Refunds (Back to top)