Charities & Other Tax-Exempt Organizations Statistics OneSheet PDF 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 2021 XLSX 2020 XLSX 2019 XLSX 2018 XLSX 2017 XLSX 2016 XLSX 2015 XLSX 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 1989 XLS 1988 XLS 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 1996 XLS 1989 XLS 1988 XLS 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 1996 XLS 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 2021 XLSX2020 XLSX 2019 XLSX 2018 XLSX 2017 XLSX 2016 XLSX 2015 XLSX 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 1995 XLS 1994 XLS 1993 XLS 1992 XLS 1991 XLS 1990 XLS 1989 XLS 1988 XLS Coefficients of Variation for Selected Items, by Internal Revenue Code Section Internal Revenue Code Section 2011 XLS Table 2. Form 990 Returns of 501(c)(3)-(9) Organizations: Total Functional Expenses, by Internal Revenue Code Section Internal Revenue Code Section 2021 XLSX2020 XLSX 2019 XLSX 2018 XLSX 2017 XLSX 2016 XLSX 2015 XLSX 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 1995 XLS 1994 XLS 1993 XLS 1992 XLS 1991 XLS 1989 XLS 1988 XLS Table 4. Form 990-EZ Returns of 501(c)(3)-(9) Organizations: Selected Items, by Internal Revenue Code Section Internal Revenue Code Section 2021 XLSX2020 XLSX 2019 XLSX 2018 XLSX 2017 XLSX 2016 XLSX 2015 XLSX 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 1995 XLS 1994 XLS 1993 XLS 1992 XLS 1991 XLS 1990 XLS 1989 XLS Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720 Excise Tax OneSheet PDF 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 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 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. Charities and Other Tax-Exempt Organizations 2012 PDF 2011 PDF 2010 PDF 2009 PDF 2008 PDF 2007 PDF 2006 PDF 2005 PDF 2004 PDF 2003 PDF 2002 PDF 2001 PDF 2000 PDF 1999 PDF 1998 PDF 1997 PDF 1996 PDF 1995 PDF 1994 PDF 1993 PDF 1992 PDF 1991 PDF 1990 PDF 1989 PDF 1988 PDF 1986–1987 PDF 1985 PDF 1983 PDF 1982 PDF 1975–1978 PDF A History of the Tax-Exempt Sector: An IRS Perspective PDF Current Research in the Nonprofit Sector PDF A 20-Year Review of the Nonprofit Sector, 1975–1995 PDF Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder Trust Returns 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 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. 2021 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.
