NCCS | Overview of NCCS Data Files

Data File Descriptions

NCCS provides a number of data files that vary by source, number and type of organizations included, and number and type of variables included. The most commonly used files are described below.

The IRS Business Master Files (BMF) contain descriptive information for all active organizations that have registered for tax-exempt status with the IRS. Two BMF datasets are made available twice per year:

501(c)(3) organizations, including public charities and private foundations
Other exempt organizations, including social welfare organizations, trade unions, and others.

The Core Files include financial variables from file 990-series forms for those organizations required to file them. Three Core files are available for each year:

501(c)(3) public charities who report gross receipts of at least $25,000 and file form 990 or 990-EZ.
501(c)(3) private foundations, all of which must file form 990-PF.
Other exempt organizations, including social welfare organizations, trade unions, and others.

The Core Supplement Financial files include additional variables, including financial, program, and officer compensation data, for a subset of the organizations included in the Core Files.

The IRS Statistics of Income Sample (SOI) Files include significantly more financial detail than other NCCS data files for a random sample of the organizations that file 990-series forms. The following datasets have been produced annually since 2005:

501(c)(3) public charities who report gross receipts of at least $25,000 and file form 990 or 990-EZ.
501(c)(3) private foundations, all of which must file form 990-PF.
Other exempt organizations, including social welfare organizations, trade unions, and others.

The NCCS-GuideStar National Nonprofit Research Database (the "Digitized Data") contains 501(c)(3) public charities that filed Forms 990 or 990-EZ from 1998-2003. The Digitized Data includes hundreds of additional variables unavailable in the Core files.

The Unified Database of Arts Organizations (UDAO) is a master list of commercial, nonprofit, and governmental organizations with arts programs. Some are entirely arts-oriented, while others may primarily focus outside the arts despite having at least one arts program. The UDAO can be linked to other parts of the NCCS data system.

The Master File is a cumulative list of all exempt organizations from the Business Master Files from 1989 to the present. It is used primarily to find organizations' Employer Identification Numbers (EINs).

Important Links

Key Data Concepts

Guide to Using NCCS Data (PDF)

Data dictionaries describing the variables in each file



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Home About NCCS Find an Organization U.S. Nonprofit Sector Data NTEE & Classification Systems NCCS Projects File Form 990 Online Knowledge Register FAQ		NCCS > Download Data > Overview of NCCS Data Files Overview of NCCS Data Files Data File Descriptions NCCS provides a number of data files that vary by source, number and type of organizations included, and number and type of variables included. The most commonly used files are described below. The IRS Business Master Files (BMF) contain descriptive information for all active organizations that have registered for tax-exempt status with the IRS. Two BMF datasets are made available twice per year: 501(c)(3) organizations, including public charities and private foundations Other exempt organizations, including social welfare organizations, trade unions, and others. The Core Files include financial variables from file 990-series forms for those organizations required to file them. Three Core files are available for each year: 501(c)(3) public charities who report gross receipts of at least $25,000 and file form 990 or 990-EZ. 501(c)(3) private foundations, all of which must file form 990-PF. Other exempt organizations, including social welfare organizations, trade unions, and others. The Core Supplement Financial files include additional variables, including financial, program, and officer compensation data, for a subset of the organizations included in the Core Files. The IRS Statistics of Income Sample (SOI) Files include significantly more financial detail than other NCCS data files for a random sample of the organizations that file 990-series forms. The following datasets have been produced annually since 2005: 501(c)(3) public charities who report gross receipts of at least $25,000 and file form 990 or 990-EZ. 501(c)(3) private foundations, all of which must file form 990-PF. Other exempt organizations, including social welfare organizations, trade unions, and others. The NCCS-GuideStar National Nonprofit Research Database (the "Digitized Data") contains 501(c)(3) public charities that filed Forms 990 or 990-EZ from 1998-2003. The Digitized Data includes hundreds of additional variables unavailable in the Core files. The Unified Database of Arts Organizations (UDAO) is a master list of commercial, nonprofit, and governmental organizations with arts programs. Some are entirely arts-oriented, while others may primarily focus outside the arts despite having at least one arts program. The UDAO can be linked to other parts of the NCCS data system. The Master File is a cumulative list of all exempt organizations from the Business Master Files from 1989 to the present. It is used primarily to find organizations' Employer Identification Numbers (EINs). Important Links Key Data Concepts Guide to Using NCCS Data (PDF) Data dictionaries describing the variables in each file


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