Microdata files for all 1998 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 (ASCII) - Explains all the other files in Microsoft Word format.

Main Data File (ASCII) - Contains data from returns of organizations exempt under IRC Subsections 501(c)(3) in ASCII text format.

Secondary Data File (3) EZ (ASCII) - Contains data from returns of organizations exempt under IRC Subsections 501(c)(3) that filed an IRS Form 990 EZ in ASCII text

Secondary Data File (4-9) (ASCII) - Contains data from returns of organizations exempt under IRC Subsections 501(c)(4-9) in ASCII text.

Secondary Data File (4-9) EZ (ASCII)- Contains data from returns of organizations exempt under IRC Subsections 501(c)(4-9) that filed an IRS Form 990 EZ in ASCII text.

Compensation Data File (ASCII) - 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.

Explanation of Codes (ASCII) - 1998 Exempt Organizations Study in Microsoft Word format.

Record Element SpecificationsXLS - 1998 SOI Exempt Organizations Study in Microsoft Excel format.

IRS Form 990 InstructionsPDF - 1998 SOI Exempt Organizations Study in Adobe Acrobat PDF format.

IRS Forms 990 and 990EZPDF - 1998 SOI Exempt Organizations Study marked with the Name / Element Code in Adobe Acrobat PDF format.


1998 Compressed DataZIP*

*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.