Overview of NCCS Data Files

The majority of data files that NCCS users request are based on data that the IRS collects from nonprofit organizations. NCCS also has data on giving by individuals and data developed from other sources. However, this page deals solely with files containing organization-level information. We strongly recommend that you read the Guide to Using NCCS Data (PDF) before you use NCCS data since there are nuances that this short overview cannot begin to explain. Data dictionaries that describe all the variables in each file are available here.

Before selecting the data file you wish to use, you will need to understand the different types of nonprofit organizations:

• 501(c)(3) public charities include most nonprofit organizations involved in the arts, education, health care, human services, and community service, as well as many others. More than 200,000 organizations filed in recent years.
• 501(c)(3) private foundations are primarily (but not exclusively) grantmaking organizations like the Ford Foundation or the Pew Charitable Trusts that make grants to other nonprofit organizations. More than 50,000 foundations filed in recent years.
• Other exempt organizations registered with the IRS include trade unions, business leagues, social and recreational clubs, and veterans associations classified under varying sections of the IRS code (e.g., 501(c)(4)). More than 120,000 organizations filed in recent years.

You also need to understand the division between organizations that must file with the IRS annually and those that have merely completed their initial registration with the IRS.

• Organizations that report gross receipts of more than $25,000 in a fiscal year are generally required to file a Form 990 with the IRS unless they are religious congregations, denominations, or controlled by a congregation or denomination. (See the IRS Form 990 instructions for details.) All private foundations, regardless of their level of gross receipts, are required to file annually.
• Approximately two-thirds of the organizations that are registered with the IRS do NOT file a Form 990 with the IRS in any given year. Congregations and some other religious organizations as well as organizations with less than $25,000 in gross receipts are in this category.

NCCS collects data from several different sources. Our most widely used files are:

• The Core Files, produced annually, combine descriptive information from charities' initial registration with financial variables from the Form 990, 990-EZ, or 990-PF. Only organizations required to file these forms are included in the files. The 1996 Core File contains 83 variables for 190,844 organizations. Each year, NCCS creates several Core files:
  • 501(c)(3) public charities filing Forms 990 or 990-EZ and reporting gross receipts of at least $25,000. (View the Form 990 with field names.)
  • Other exempt organizations (501(c)(4) "social welfare organizations", trade unions, etc.)
  • 501(c)(3) private foundations (view the Form 990-PF with field names.)
  • "Zero filers" (Organizations filing with the IRS but reporting less than $25,000 in gross receipts. No financial data is available for these organizations.)
• The IRS Business Master Files are cumulative files containing descriptive information on all active tax-exempt organizations. Data contained on the BMF are mostly derived from the IRS Forms 1023 and 1024 (the applications for IRS recognition of tax-exempt status). NCCS downloads these files biannually. The October, 1997 BMF, for example, contains 28 descriptive variables and two financial variables (assets and income) for 637,272 501(c)(3) organizations. Two types of BMF files are available:
  • 501(c)(3) organizations (public charities and private foundations)
  • Other exempt organizations (501(c)(4) "social welfare organizations", trade unions, etc.)
• The IRS Statistics of Income Sample (SOI) Files are produced annually and include more than 300 variables for samples of 10,000 to 11,000 public charities. Other SOI files are available for Form 990-EZ filers, private foundations, and other exempt organizations (not 501(c)(3)s).
  Documentation includes printable IRS Forms 990 (with Schedule A) (pre-2000 & 2000 or newer), pre-2000 Form 990-EZ, 2000 or newer Form 990-EZ, Form 990-PF (before 2000 & 2000 or newer) marked with their corresponding field names and Data Dictionaries for each file.
• The NCCS-GuideStar National Nonprofit Research Database (also known as "the Digitized Data") contains multiple files for 501(c)(3) public charities filing Forms 990 or 990-EZ with the IRS since July 1998. The universe of organizations contained in these files is similar (but not identical) to the universe in the Core public charity files but the Digitized Data includes hundreds of additional variables unavailable in the Core files. Data for FY 1998-2003 are available in the Digitized files. For years after 2003, additional variables similar to the ones in the Digitized database can be found in the NCCS Core Supplement Financial files.
  • Click here to learn more about this database and view data dictionaries and sample IRS 990 forms.
• The Unified Database of Arts Organizations is a master list of organizations that includes commercial, nonprofit, and governmental organizations. Some are primarily arts organizations; others have programs in the arts but may other primary activities. The UDAO can be linked to other parts of the NCCS data system.
  • Click here for more info on this database.
• The Master File is a cumulative list of ALL exempt organizations from the Business Master Files from 1989 to the present. It is primarily used to locate the Employer Identification Number (EIN) for and organization when only the organization's name is known. Some fields which appear in the Business Master File are unavailable for older organizations.