NCCS Data Web: IRS Statistics of Income (SOI) Samples


  • Annual files of organizations filing IRS Forms 990 -- 1982-2003
  • Public charities, private foundations, and non-501(c)(3) organizations
  • 16,000 organizations in 2002 public charity sample (990 filers plus & 500 EZ filers)
  • 400+ financial variables for 990 filers
  • All orgs with $30+ million in total assets (used to be $10 million)
  • Sample of others, and very few EZ returns
  • Skilled editors adjust rev., exp. & bal. sheet line items*
  • Ideal for national studies of finances of large organizations


  • Field names (“P010”) difficult for researchers (although easier for “array processing” in SAS)
  • *Editing/changing of items is both a strength and a weakness - items listed by individual organizations but organized by editors: introduces standardization but with some possibility of misinterpretation
  • No access to confidential 990-T information on unrelated business income without “special sworn status” - contact for more information
  • Little/no value for geographic or state analysis

Click on the NCCS Data Web heading to access the database
through the Libraries' Databases list.

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