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SOI Tax Stats - Charities & Other Tax-Exempt Organizations Study Metadata

 

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The Exempt Organizations Study

Nonprofit charitable organizations are exempt under Section 501(c)(3) of the Internal Revenue Code. Other tax-exempt organizations covered in this section include those exempt under Sections 501(c)(4) through 501(c)(9). Descriptions of these organizations are below:

      501(c)(3) Religious, educational, charitable, scientific, or literary organizations; testing for public safety organizations. Also, organizations preventing cruelty to children or animals, or fostering national or international amateur sports competition
      501(c)(4) Civic leagues, social welfare organizations, and local associations of employees
      501(c)(5) Labor, agriculture, and horticultural organizations
      501(c)(6) Business leagues, chambers of commerce, and real estate boards
      501(c)(7) Social and recreational clubs
      501(c)(8) Fraternal beneficiary societies and associations
      501(c)(9) Voluntary employee beneficiary associations

Data are compiled from Form 990, Return of Organization Exempt from Income Tax, and Form 990-EZ.

This page provides additional information about data produced in SOI's Charities & Other Tax-Exempt Organizations Study. Please click on a link below to get started.

Selected Terms and Concepts Current and Prior Revisions of Forms 990 and 990-EZ Data Sources and Limitations


Please visit the Charities & Other Tax-Exempt Organizations Statistics page for data tables, articles, and publicly available microdata.

The IRS Tax Information for Charities and Other Non-Profits page provides additional information concerning exempt organizations.

 


Page Last Reviewed or Updated: January 25, 2012