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IRS Statistics of Income 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

Data and Resources

These fields are compatible with DCAT, an RDF vocabulary designed to facilitate interoperability between data catalogs published on the Web.
FieldValue
Publisher
Modified
2020-02-23
Release Date
2019-03-07
Identifier
NCCS_SOI
Temporal Coverage
1982-01-01 05:00 to 2012-12-31 05:00
License
License Not Specified
Contact Name
Brice McKeever
Data Dictionary Type
HTML - See resource link above
Contact Email
Public Access Level
Public
Harvested from CNP Datasets CSV
Harvest Source TitleCNP Datasets CSV
Harvest Source URIhttps://datacatalog.urban.org/sites/default/files/harvest-source-files/CNP%20Upload.csv
Last Harvest Performed2019-03-12 10:20
These fields are specific to Urban Institute.
FieldValue
Project Code
01816-100-10
Units of Observation
Universe Target Population
Public Charities filing Form 990 and Form 990-EZ
Cost
$0.00
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. Furthermore, 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.

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