SOI Microdata

The IRS’s Statistics of Income (SOI) Division provides statistics collected from income tax and information returns to government agencies and the general public.

To accomplish this, it creates a yearly representative sample of data from the nonprofit sector (found in microdata files here) and uses it to produce reports and statistics:

https://www.irs.gov/statistics/soi-tax-stats-charities-and-other-tax-exempt-organizations-statistics

"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."

Sampling framework:

https://www.irs.gov/statistics/soi-tax-stats-exempt-organizations-study-data-sources-and-limitations

The SOI Division’s statistics about nonprofit charitable and other tax-exempt organizations are based on a sample of Forms 990 (Return of Organization Exempt From Income Tax) and Forms 990-EZ (Short Form Return of Organization Exempt From Income Tax), which are tax documents the organizations submit to the IRS for a specific tax year. The sample does not include private foundations (Form 990-PF filers) and most churches and certain other types of religious organizations that don’t file Form 990 or Form 990-EZ.

Recent samples include only those returns with average receipts of more than $25,000, the current filing threshold. Starting in tax year 1988, the sample design is split into two parts: the first part includes returns filed by organizations exempt under Internal Revenue Code (IRC) section 501(c)(3), while the second part comprises returns filed by organizations exempt under IRC sections 501(c)(4) through (9).

Organizations that are tax-exempt under other IRC sections are not part of the sample frames. The two samples are organized into strata based on the total assets these organizations have at the end of the year, and each stratum is sampled at different rates.

The sample of exempt organizations is designed to provide reliable estimates of their total assets and total revenue. To accomplish this, all returns filed for section 501(c)(3) organizations with total assets of $50 million or more are included in the sample, since these organizations represent the vast majority of financial activity. All of the section 501(c)(4)-(9) organizations with assets of $10 million or more are included in the sample.

The rest of the organizations are randomly selected for the sample at varying rates, ranging from about 1 percent to less than 100 percent, depending on their asset size. (For a historical list of exempt organization study sample and population counts, see the table at the end of this section.)

For a given tax year, the SOI Division's population estimates differ slightly from the actual population of Forms 990 and 990-EZ returns that are recorded in the IRS Business Master File during the two-year sampling period. This results from sample code changes and returns that are “rejected” from the sample during the editing process.

Returns that are present in the Master file but omitted from the SOI sample include the following:

• certain returns that report an incorrect subsection code • returns that are filed for an incorrect tax year • duplicate filings by a single organization

The data presented are obtained from the initial returns filed with the IRS. In most cases, changes made to the original return because of administrative processing or audit procedures are not captured in the statistics. However, changes made by taxpayer amendment are captured, if available.

Data undergo comprehensive testing and correction procedures to ensure statistical reliability and validity. For a general discussion of the reliability of estimates based on samples, methods for evaluating both the magnitude of sampling and nonsampling error, and the precision of sample estimates, you can refer to the general appendix of the most recent SOI Bulletin.

Tax Year Forms 990 processed between: Sample count 501(c)(3) Population count 501(c)(3) Sample count 501(c)(4)-(9) Population count 501(c)(4)-(9)
1990 Jan. 1, 1991 - Dec. 31, 1992 12,076 145,455 11,404 100,982
1991 Jan. 1, 1992 - Dec. 31, 1993 10,811 152,119 9,438 101,211
1992 Jan. 1, 1993 - Dec. 31, 1994 11,461 160,629 9,800 102,777
1993 Jan. 1, 1994 - Dec. 31, 1995 11,882 167,765 8,146 102,841
1994 Jan. 1, 1995 - Dec. 31, 1996 11,131 176,621 8,526 104,140
1995 Jan. 1, 1996 - Dec. 31, 1997 11,925 184,629 8,800 104,726
1996 Jan. 1, 1997 - Dec. 31, 1998 12,912 194,580 n.a. n.a.
1997 Jan. 1, 1998 - Dec. 31, 1999 13,757 202,620 9,513 105,784
1998 Jan. 1, 1999 - Dec. 31, 2000 14,653 211,305 9,795 105,635
1999 Jan. 1, 2000 - Dec. 31, 2001 15,051 214,644 9,895 104,526
2000 Jan. 1, 2001 - Dec. 31, 2002 16,353 233,816 10,237 106,180
2001 Jan. 1, 2002 - Dec. 31, 2003 17,003 244,129 10,393 107,321
2002 Jan. 1, 2003 - Dec. 31, 2004 17,569 255,732 10,483 108,296
2003 Jan. 1, 2004 - Dec. 31, 2005 14,415 267,490 6,494 109,799
2004 Jan. 1, 2005 - Dec. 31, 2006 15,070 279,415 6,669 111,010
2005 Jan. 1, 2006 - Dec. 31, 2007 15,862 290,094 6,890 112,128
2006 Jan. 1, 2007 - Dec. 31, 2008 16,872 305,133 7,237 114,564
2007 Jan. 1, 2008 - Dec. 31, 2009 16,042 316,370 6,555 117,157
2008 Jan. 1, 2009 - Dec. 31, 2010 15,708 317,865 6,450 117,782
2009 Jan. 1, 2010 - Dec. 31, 2011 17,300 323,473 6,592 118,652
2010 Jan. 1, 2011 - Dec. 31, 2012 14,415 272,980 6,411 94,945
2011 Jan. 1, 2012 - Dec. 31, 2013 14,678 276,896 6,486 94,505
2012 Jan. 1, 2013 - Dec. 31, 2014 15,210 281,999 6,698 94,642

Microdata files in ASCII format:

https://www.irs.gov/statistics/soi-tax-stats-charities-and-other-tax-exempt-organizations-statistics

Study meta-data:

https://www.irs.gov/statistics/soi-tax-stats-charities-other-tax-exempt-organizations-study-metadata

More Datasets

527 Political Action Committees

Electronic filings made by 527 organizations.

elections campaign finance 501c4

Business Master File (BMF)

All active organizations that have been granted nonprofit status by the IRS.

BMF sample-framework metadata