12/25/08 IRS Tax Exempt Organizations Database README Record Count (main table): 1,519,384 -------- SUMMARY -------- This database is a listing of organizations recognized by the IRS as tax exempt, everything from charities and foundations to labor unions and social clubs. The data includes the organization's name, address, contact person, total annual income, total assets and codes describing their activities generically. The records in this dataset include all recognized organizations regardless of whether they are required to file information returns or not. Because the database includes organizations granted tax exemption under different sections of the tax code - not all listed entities are 501 (c)(3) - they are subject to different financial reporting requirements. For instance, some organizations with annual receipts of less than $25,000 and churches/houses of worship do not have to file financial information, but some do anyway. As a result, the Asset and Income fields are often blank. It should also be noted that churches are not required to request tax exemption from the IRS and therefore might not even have a registered presence. Database users can use the Activity Code or National Taxonomy of Exempt Entities fields to find a general definition of the listed organizations' activities. Most reporters use this database as a Tipsheet to focus on specific companies in their area. Once you've got a short list, it's a good idea to get the paper documents from the IRS concerning those organizations. There are 4 files and 2 folders in addition to this README.txt: FILES: IRS990.dbf - The exempt organizations table (updated monthly, with the exception of January, the only month the IRS does not release new data). IRSLAYOUT.txt - The complete field listing for the IRS990 table including all necessary codes. 501.txt - A listing of Subsection codes and explanations of to whom they apply. These are the codes shown under section 501(c) of the Internal Revenue Code of 1986 which define the category under which an organization may be exempt. Pub78.txt - An IRS publication that describes the organizations eligible to receive tax deductible contributions, as well as the amount of the contribution that is deductible. FORMS: ***You will need Acrobat Reader to open*** This folder contains forms and instructions for the latest years available. Note that not all nonprofits are treated the same or have the same requirements. For example, private foundations file not a 990, but a 990-PF. CODES: IRS documents describing the database and its contents. The IRS990 table is in Dbase IV format, which means it can be imported into any database manager. To import into Access, first copy the file to your hard drive. Then open a blank database in Access. Once inside the blank database, from the file menu select "Get External Data" and then select "Import." This will bring up an import wizard that will walk you through the import. The main thing you'll have to do is specify the "file of type" as Dbase IV and tell the wizard where the file is located on your hard drive. ----------- DATA NOTES ----------- The IRS posts this data monthly, except for January - the only month the agency does not update its data. Determination letters are issued to organizations upon the granting of an exemption, and are not routinely re-issued. These letters are considered valid throughout the life of the organization, as long as the organization complies with the provisions of its exemption. This applies to the EXPIRDATE field. ADDRESS: There are some addresses containing the term "LOCAL." Some of these addresses were put in the Primname and Sortname fields by the IRS data entry folks. STATE: Records filled in with a "." are for organizations based in other countries that are required to file with the IRS. The country name is usually in the City field. Records with "AP" or "AE" are based on either Army or Air Force bases. You should find "APO" or "FPO" in the city field. ZIP: Some records contain "00000" in the Zip field. These records should be for the foreign-based organizations mentioned above. ASSETS: In some cases the asset amount is not in the range specified by the code. The IRS said sometimes the files are not updated correctly and that you should generally trust the amount over the code. But double check with the paper records. INCOME: See Asset comment. NEGINCOME: This field has no data in it. The IRS said they have no way of verifying if this is accurate. In previous years there were very few organizations listing debts. NTEECODE: This code is just starting to be used by the IRS and is rarely filled in. The data is the four-digit National Taxonomy of Exempt Entities (NTEE) Code used to classify an exempt Internal Revenue Code 501 (c)(3) organization. (See layout.txt for more details.) There are two new fields added in this data for the April 2001 update: REVENUAMT: Revenue Amount reported on IRS 990 Form. NEGREVENU: Same as NEGTIVE INCOME, this field has no data in it. There are a few codes that are missing in the code documentation. According to the IRS, Organization Code "6" is assigned to organizations who are non-exempted charitable trusts that fall into Internal Revenue Section Code 4947 (a)(1). Activity Codes "994","995","998" and "999" are codes for internal IRS use. --------------------- MORE INFORMATION --------------------- If you have any questions about the tax exempt organizations, the data fields, or the contents of the file, please contact Ron Williams at (202) 283-9943 or ron.g.williams@irs.gov. If you want general information, call NICAR at (573) 884-7332. -------------------- STORIES & TIPSHEETS -------------------- IRE has several examples of print and broadcast stories using this dataset. There are also several tipsheets on deciphering the IRS data and offering good follow-up information. Please call the IRE Resource Center at 573-882-3364 if you would like copies. The story and tipsheet databases can be searched at www.ire.org/resourcecenter Tipsheet #728: This handout covers tips for making sense of IRS 990 forms. The handout includes information on what a 990 is, what to look for on a 990, and where to get more information on 990s. Audio tape is available through Gaylor MultiMedia, Inc., (888) 310-3100, for $6. Order form also available at http:/www.gaylor-multimedia.com ask for tape #66. Tipsheet #1398: Included in this tipsheet are the basics of nonprofit reporting, what's in a 990, the difference between a public charity and a foundation, what forms different organizations file, a summary of the new disclosure rules and where to find the state charity offices. Also attached are the different IRS categories of nonprofits, and what kind of registration is required in each state Tipsheet #547: David Armstrong, of the Boston Globe, uses IRE's 990 to explain the most telling document a tax- exempt organization must complete annually. Audio tape available through Sound Images, Inc., (303) 649-1811, for $10. Ask for tape #IRE96-65. Story #21681 - When she was assigned to cover Union County, NC, reporter Carrie Levine decided to investigate The Jesse Helms Foundation Center, a local nonprofit. By comparing the center's financial filings with the recommended best management practices for nonprofit organizations, Levine's story explained how the two diverged and inspired the center's board to reconsider how it tracked expenses. Story #21676 - IRS 990 forms helped a reporting team from Marketplace, American RadioWorks and the Medill School of Journalism fill in holes in a database it was generating from congressional travel disclosure forms. The team reporting using several dozen 990s for nonprofits with governing boards dominated by lobbyists "to see which Congress members they were providing trips for." Ultimately, the team recorded every privately sponsored trip taken by members of the U.S. Congress since 2000, including searchable lists of "the top sponsors, the most expensive trips, longest trips, top destinations and the most frequent travelers." Story #16587: This article examines several non-profit organizations, including the Zoological Society of Cincinnati, Texas Trinity University and others, and found that they spent absolutely nothing, according to the tax returns the organizations filed. The Chronicle of Philanthropy analyzed International Revenue Service data nonprofit organizations that received $500,000 or more in gifts reported spending nothing on fund raising in the 1996 tax year. Story #5118: USA Today examines IRS 990 forms to give a picture of the nation's multi-billion-dollar foundation industry; lists top foundations in each state; finds highly paid foundation officials and IRS confusion in regulating the institutions, Dec. 15 - 21, 1987. Story #8069: Chronicle of Higher Education uses IRS records to find that presidents of private research institutions are paid very high salaries, much higher than their public counterparts, and finds that many of the presidents earn additional outside income for lecture fees and salaries for serving on corporate boards, Feb. 20, 1991.