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IRS Statistics of Income (SOI) Division Exempt Organizations Sample Files

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.

These fields are compatible with DCAT, an RDF vocabulary designed to facilitate interoperability between data catalogs published on the Web.
Release Date
Temporal Coverage
1982-01-01 05:00 to 2012-12-31 05:00
Contact Name
Deondre' Jones
Data Dictionary Type
HTML - See resource link above
Contact Email
Public Access Level
Harvested from CNP Datasets CSV
Harvest Source TitleCNP Datasets CSV
Harvest Source URI
Last Harvest Performed2019-03-12 10:20
These fields are specific to Urban Institute.
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.

Urban Publications
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)])