The IRS Statistics of Income Files (SOI) contain more than 300 variables for a weighted sample of tax-exempt organizations filing a Form 990 or 990-EZ.
|Release Date|| |
|Temporal Coverage|| |
1982-01-01 05:00 to 2012-12-31 05:00
|Contact Name|| |
|Data Dictionary Type|| |
HTML - See resource link above
|Public Access Level|| |
|Harvest Source Title||CNP Datasets CSV|
|Harvest Source URI||https://datacatalog.urban.org/sites/default/files/harvest-source-files/CNP%20Upload.csv|
|Last Harvest Performed||2019-03-12 10:20|
|Units of Observation|
|Universe Target Population|| |
The population is public charities filing Form 990 and Form 990-EZ.
|Data Quality or Limitations|| |
The IRS SOI files represent the highest quality Form 990 data provided by the IRS, albeit for a limited sample of organizations. The sample is weighted to be representative of the size of the total population of nonprofit organizations. Researchers are advised to use the proper weights when analyzing the data in aggregate. Researchers are advised that the SOI weighting only takes into account nonprofit size (by total assets); therefore aggregating SOI files for detailed analysis by other factors (e.g., nonprofit subsector or geography) is not advised.
|Usage Limitations|| |
The IRS SOI Sample Files are produced annually by using information from organizations' Form 990. The SOI files include more than 300 variables for all 501(c)(3) organizations with $50 million or more in assets (the threshold has ranged from $10 to $30 million in earlier years) and all organizations filing under sections 501(c)(4) through 501(c)(9) with $10 million or more in assets and a sample of a few thousand smaller organizations per year that is selected to represent the entire universe of nonprofit organizations.
|Citation Requirements|| |
IRS Statistics of Income Division Exempt Organizations Sample ([Year(s)])