The IRS’s Statistics of Income Division has released Tax Stats 2008-12 with three reports:
Four tables that present statistics for tax year 2005 from Forms 990-PF, Return of Private Foundation (or Section 4947(a)(1) Charitable Trust Treated as a Private Foundation), are now available. The tables include statistics for number of returns, income statement and balance sheet items, excise tax on net investment income, and charitable distribution requirements for these organizations. Statistics are classified by organization type, operating and grantmaking status, and size of fair market value of total assets.
Four tables that present statistics for tax year 2005 from Forms 990 and 990-EZ, Return of Organization Exempt From Income Tax, are now available. The tables include statistics for number of returns, income statement and balance sheet items, and functional expenditures. Statistics are classified by exempt subsection code and size of total assets.
- Exempt Organization Microdata Files, 2005:
Microdata files and documentation for the tax year 2005 studies of Domestic Private Foundations and Charitable Trusts and Nonprofit Charitable and Other Tax-Exempt Organizations are now available. Sample data for these studies come from the Form 990-PF, Return of Private Foundation (or Section 4947(a)(1) Charitable Trust Treated as a Private Foundation), and Form 990, Return of Organization Exempt From Income Tax, respectively. The Form 990-PF file contains 11,767 records, including 8,155 returns filed by domestic private foundations that were selected for the SOI sample; the population of returns filed by nonexempt charitable trusts is also included. The Form 990 study sample includes 15,862 organizations exempt under Internal Revenue Code section 501(c)(3) and 6,890 501(c)(4)-(9) organizations. Sampling rates for both studies study ranged from 1 percent for small-asset classes to 100 percent for large-asset classes. Microdata records contain most financial information reported on Forms 990 and 990-PF, as well as weights (to estimate the population), for each organization.
