National Center for Charitable Statistics (NCCS) consolidations of the IRS Return Transaction File, containing all organizations of the given type (public charity, private foundation, or other tax exempt organization) filing a Form 990 or 990-EZ.
Data and Resources
|Release Date|| |
|Temporal Coverage|| |
1989-01-01 05:00 to 2013-12-31 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 represents all active and reporting tax exempt organizations filing a Form 990 or 990-EZ for the given fiscal year, or the most recent fiscal year if information for the given fiscal year is not available.
|Data Quality or Limitations|| |
Financial fields are provided by the IRS and are subject to verification. "Estimate" fields represent NCCS calculations for fields appearing on the Form 990 but are not provided by the IRS. Estimates are calculated based on financial proportions for organizations of similar type (NTEE code) and size (expenses) and are intended only for us in large aggregations; for highly specific research, NCCS recommends referring directly to the Form 990 images. NCCS also recommends users exclude all cases which are flagged "Out" on the field "OUTNCCS," as these represent organizations deemed out of scope by NCCS.
|Usage Limitations|| |
Contains information for all tax exempt organizations filing a Form 990 or 990-EZ. Note that this will exclude organizations falling below the minimum filing threshold for the Form 990-EZ (<$50,000 in gross receipts), as well as organizations not required to register with the IRS (organizations with <$5,000 in gross receipts, and religious congregation). File will contain all the returns received by the IRS in a certain calendar year as well as returns of organizations that have filed in the preview two years, but do not appear in the present year's files.
|Citation Requirements|| |
Urban Institute, National Center for Charitable Statistics, Core Files ([Public Charities, Private Foundations, or Other 501(c ) Organizations], Year)