Private Foundations OneSheet PDF
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
On this page
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
| Data presented | Classified by | Tax years |
|---|---|---|
| Table 1. Domestic Private Foundations: Number and Selected Financial Data | Type of foundation and size of end-of-year fair market value of total assets | 2021 XLSX 2020 XLSX 2019 XLSX 2018 XLS 2017 XLS 2016 XLS 2015 XLS 2014 XLS 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 1995 XLS 1994 XLS 1993 XLS 1992 XLS 1991 XLS 1990 XLS 1989 XLS 1988 XLS 1987 XLS 1986 XLS 1985 XLS |
Domestic private foundations: Income statements and balance sheets
| Data presented | Classified by | Tax years |
|---|---|---|
| Table 3. Domestic Private Foundations: Income Statements and Balance Sheets | Size of end-of-year fair market value of total assets | 2021 XLSX 2020 XLSX 2019 XLSX, 2018 XLS 2017 XLS 2016 XLS 2015 XLS 2014 XLS 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 1996* XLS 1995* XLS 1994* XLS 1993* XLS 1992* XLS 1991* XLS |
Domestic private foundations: selected data items in current dollars
| Data presented | Classified by | Tax years |
|---|---|---|
| Table 1: All Domestic Private Foundations: Selected Data Items, in Current Dollars | Asset size | 1993–2002 XLS |
Domestic nonoperating private foundations
| Data presented | Tax years |
|---|---|
| Disbursements for Charitable Purposes—in Constant Dollars | 1985–2021 XLSX |
| Disbursements for Charitable Purposes—in Current Dollars | 1985–2021 XLSX |
| Noncharitable-Use Assets and Qualifying Distributions | 1985–2021 XLSX |
| Largest 100 Nonoperating Private Foundations—Selected Financial Data | Panel Study, 1985–1997 XLS |
| Selected Data Items by Asset Size—in Current Dollars | 1993–2002 XLS |
Domestic IRC Section 4947(a)(1) charitable trusts treated as foundations
| Data presented | Classified by | Tax years |
|---|---|---|
| Table 2. Domestic Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial Data | Type of charitable trust and size of end-of-year fair market value of assets | 2021 XLSX 2020 XLSX 2019 XLSX 2018 XLS 2017 XLS 2016 XLS 2015 XLS 2014 XLS 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 1996* XLS 1995* XLS 1994* XLS 1993* XLS 1992* XLS 1991* XLS |
| Table 4. Domestic Section 4947(a)(1) Charitable Trusts Treated as Foundations: Income Statements and Balance Sheets | Size of end-of-year fair market value of assets | 2021 XLSX 2020 XLSX 2019 XLSX, 2018 XLS, 2017 XLS 2016 XLS 2015 XLS 2014 XLS 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 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
| Data presented | Classified by | Calendar years |
|---|---|---|
| Table 1. Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720 | Type of excise tax | 2023 XLSX 2022 XLSX 2021 XLSX 2020 XLSX 2019 XLSX 2018 XLSX 2017 XLSX 2016 XLS 2015 XLS 2014 XLS 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS |
Historical table
| Data presented | Classified by | Published as |
|---|---|---|
| Historical Table 16: Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Tax-Exempt Organization Business Income Tax Returns: Selected Financial Data, Expanded | Selected financial data | SOI Bulletin Historical Table 16 |
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 Trusts
2009 PDF 2008 PDF 2007 PDF 2005–2006 PDF 2004 PDF 2003 PDF 2001 PDF 2000 PDF 1999 PDF 1998 PDF 1996–1997 PDF 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 Perspective PDF
- Current Research in the Nonprofit Sector PDF
- Domestic Private Foundations, Tax Years 1993–2002 PDF
- Large Nonoperating Private Foundations Panel Study, 1985–1997 PDF
- Data Interpretation across Sources: A Study of Form 990-PF Information Collected from Multiple Databases PDF
- Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder Trust Returns PDF
- A 20-Year Review of the Nonprofit Sector, 1975–1995 PDF
- Compendium of Studies of Tax-Exempt Organizations (Publication 1416)
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 1985-2021
Data Element Reference List XLS
Click on one of the following links to access a page with links to data in the desired format.
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 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.