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1. Annual Extract of Tax-Exempt Organization Financial Data

The IRS describes these annual extract files in the following way: "The extracts below contain selected financial data from filers of three Internal Revenue Service (IRS) information returns: Form 990, 990-EZ and 990-PF. The data, which include all of the returns filed by active organizations in a given calendar year, are from the IRS Exempt Organization Master File."

The names and addresses associated with these Employer Identification Numbers (EIN) is available in the Exempt Organization Business Master File.

IRS 990 Form PDFs are also available.

Year Record Layout Schedule A Form 990 Form 990-EZ Form 990-PF
 2012  xls A 990.dtaSAS.csvDesc EZ.dtaSAS.csvDesc PF.dtaSAS.csvDesc
 2013  xls A 990.dtaSAS.csvDesc EZ.dtaSAS.csvDesc PF.dtaSAS.csvDesc
 2014  xls A 990.dtaSAS.csvDesc EZ.dtaSAS.csvDesc PF.dtaSAS.csvDesc
 2015  xls A 990.dtaSAS.csvDesc EZ.dtaSAS.csvDesc PF.dtaSAS.csvDesc
 2016  xls A 990.dtaSAS.csvDesc EZ.dtaSAS.csvDesc NA
 2017  xls A 990.dtaSAS.csvDesc EZ.dtaSAS.csvDesc NA

2. Exempt Organization Business Master File Data

The IRS creates the Exempt Organizations Business Master File Extract which contains data from filers of three Internal Revenue Service (IRS) information returns: Form 990, 990-EZ and 990-PF. The data, which include all of the returns filed by active organizations in a given calendar year, are from the IRS Exempt Organization Master File.

The EO BMF contains the Employer Identification Number (EIN), and name and address of exempt organizations.

The Annual Extracts file located above contains financial data for these organizations.

The EO-BMF data includes ZIP Codes. A ZIP Code distance database is also available.

IRS 990 Form PDFs are available as well.

Some historic files are available in the CCYY/MM folders where CCYY is the year and MM is the month.

Annual Extract Data - U.S.
Annual Extract Data - By State
The source data is in the state level files.
Alaska Alabama Arkansas Arizona California
Colorado Connecticut District of Columbia Delaware Florida
Georgia Hawaii Iowa Idaho Illinois
Indiana Kansas Kentucky Louisiana Massachusetts
Maryland Maine Michigan Minnesota Missouri
Mississippi Montana North Carolina North Dakota Nebraska
New Hampshire New Jersey New Mexico Nevada New York
Ohio Oklahoma Oregon Pennsylvania Puerto Rico
Rhode Island South Carolina South Dakota Tennessee Texas
Utah Virginia Vermont Washington Wisconsin
West Virginia Wyoming

International

3. IRS Form 990 for Tax-Exempt Organizations

The files include the data only for 1982 through 1990, and a complete set of what is available for 1993 and 1994 from the IRS Bulletin Board Service. 1993 and 1994 also include Form 990 and Schedule A.

*.fla files have the data.

*.xls files have excel spreadsheets that explain the data.

Overview provides details about sampling.

Here is a sample sas program for reading some items from the 1993 and 1994 files. It is provided by William Gentry (wmg6@columbia.edu), who also provided the 1993-4 data.

The Data Files:

In each directory is a .ZIP file containing all the other files - use that for downloading if you need everything. Please notify data@nber.org of any missing files (except for 1991-2).

The sample forms come from http://nccs.urban.org, the website of the National Center for Charitable Statistics at the Urban Institute. Look in the IRS forms section in the database section. This site also has a great deal of additional related data.

 

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