The 990 Tax Form

The 990 is the tax form the Internal Revenue Service (IRS) requires all 501(c)(3) tax-exempt charitable and nonprofit organizations to submit annually. The Form 990 is designed to increase financial transparency and includes revenue, expenditure, and income data in addition to information used to assess whether a nonprofit aligns with federal requirements for tax-exempt status. The forms are publicly accessible once they are processed, but note that there can be a 12-18 month delay from the end of the organization's fiscal year to the latest available online form.

This page offers resources for understanding and completing the Form 990 as well as information on how to locate a tax exempt organization's 990.

How to Read the Form 990

These sources offer guidance on reading, understanding, and applying Form 990 data. Each resource includes information on what data is requested and collected by the IRS and where to find that data. There are also instructions for adding additional forms and responding to appended sections

• Demystifying the 990-PF (Candid ) External

• Highlights of IRS Form 990 (IssueLab | Candid)

• How to Read the IRS Form 990 & Find Out What it Means (Nonprofit Coordinating Committee of New York) (PDF, 962KB) External

• Form 990 Resources and Tools (IRS)

Locating a Form 990 text

The 990 is a public document that you can search for on the websites for the Secretary of State or the Attorney General where the organization is incorporated. In addition, 990s are available from a variety of open source and subscription sources. You may also request them from an organization or from the IRS.

The following are freely available, open source sites, unless otherwise noted, where you can locate IRS Form 990s.

• 990 Finder (Candid)

• Form 990 Resources and Tools (IRS)

• Foundation Center Historical Foundation Collection, Indiana University/Purdue University Indianapolis (IUPUI)

• Nonprofit Explorer, Research Tax Exempt Organizations, (ProPublica)

• Search for Tax Exempt Organizations (IRS)

• State Government Websites (IRS)

This is a list of professional organizations for nonprofits and nonprofit professionals. Many offer free resources on starting and running nonprofits, and include opportunities for membership and management training.

• Alliance for Nonprofit Management

• ASAE | The Center for Association Leadership

• Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA)

• Association of Fundraising Professionals

• Center for Nonprofit Advancement

• Charities and Donors, Better Business Bureau

• Council on Foundations

• Grant Professionals Association (GPA)

• Grants Managers Network

• Knight Foundation

• National Association of State Charity Officials

• National Council of Nonprofits

• Nonprofit Academic Centers Council (NACC)

• Nonprofit News, Pew Research Center

• Society for Nonprofits

• United Philanthropy Forum

Individuals and businesses are often solicited to donate money, goods or services to support national or local charities. Consumers should exercise due diligence by searching local, state, and national resources to ensure that the individuals and organizations soliciting contributions are legitimate.

This section provides information for consumers on nonprofit associations. Check the Form 990 page for additional information on this Internal Revenue Service form, which provides detailed information on tax-exempt organizations, nonexempt charitable trusts, and Section 527 political organizations.

• Better Business Bureau® (BBB)

• BigOnline.com (MetaSoft Systems)

• Charity Navigator (CompassPoint Nonprofit Services)

• CharityWatch (American Institute of Philanthropy)

• Directories By Address: Inventories of Library Collections (Library of Congress)

• Foundation Center Historical Foundation Collection (Indiana University)

• Government Grants and Loans (usa.gov)

• Guidestar (Candid)

• Nonprofit Almanac, Center on Nonprofits and Philanthropy (Urban Institute)

• Nonprofit Explorer, Research Tax Exempt Organizations (Propublica)

• State Links for Exempt Organizations (IRS)

• Tax-exempt Organization Search Tool (IRS)

• Types of Nonprofits: Everything You Need to Know (UpCounsel)

• U.S. Telephone Directory Collection (Library of Congress)

• United States: City and Telephone Directories (Library of Congress)

Datasets:

The following resources provide information to datasets related to charities, tax exempt organizations, and volunteers

• Charities & Other Tax-Exempt Organizations Statistics OneSheet (IRS)

• Tax Exempt Organization Search Bulk Data Downloads (IRS)

• Volunteers Count Report - Neighborhoods (NYC Open Data)

Statistics:

The following links to government and organization information on the nonprofit sector, including industry information. Government resources are drawn from the IRS, Bureau of Labor Statistics, and U.S. Census Bureau.

• Charitable and Exempt Organization Statistics (IRS)

• Corporate Giving and Matching Gift Statistics (Double the Donation)

• Crowdfunding Statistics (Fundly)

• Current Industrial Reports (U.S. Census Bureau)

• Economic Census Data Tools, (U.S. Census Bureau)

• National Center for Charitable Statistics (Urban Institute)

• National Taxonomy of Exempt Entities - NCCS (Urban Institute)

• Philanthropy Classification System (Foundation Center)

• Prospect Research and Wealth Screening Statistics, (DonorSearch)

• Religious, Grantmaking, Civic, Professional, and Similar Organizations: NAICS 813, Industries at a Glance,(Bureau of Labor Statistics)

• Research Data on the Nonprofit Sector(Bureau of Labor Statistics)

• Tax-Exempt and Government Entities Division (IRS)

The resources in this section provide information on fundraising and grant writing to assist patrons in locating information on how to fundraise, locate grants, and write grant proposals.

The federal government does not offer grants or "free money" to individuals to start a business or cover personal expenses. Websites or other publications claiming to offer "free money from the government" are scams and should be reported to the Federal Trade Commission.

The U.S. government does offer federal benefit programs designed to help individuals and families in need become self-efficient or lower their expenses. Information on state government benefits is available on the State Governments page of USA.gov.

• Find Funding (U.S. Health Resources & Service Administration)

• Foundation Directory Online (Candid)

• Government Grants and Loans (usa.gov)

• Grant Professionals Association (GPA)

• Grants (U.S. Department of Education)

• Grants (U.S. Small Business Administration)

• Grants.gov (Department of Health and Human Services)

• GuideStar (Candid)

• Nonprofits | Rural Development (U.S. Department of Agriculture)

• The Philanthropy 50 (The Chronicle of Philanthropy)

• Proposal Central (Altum)

• Prospect Research Institute

• U.S. Department of Transportation Grants

This is a selected list of university centers and organizations that focus on nonprofit data collection and reporting, providing resources for managing and funding nonprofits, and hosting conferences for those involved or interested in nonprofit organizations. Many of these centers are attached to advanced degree programs nonprofit management and continuing education trainings.

• Axelson Center for Nonprofit Management (North Park University)

• Center for Civil Society Studies (Johns Hopkins University)

• Center for Community Research and Service (University of Delaware)

• Center for High Impact Philanthropy (University of Pennsylvania)

• Center for Nonprofit and NGO Studies (Northern Illinois University)

• Center for Nonprofit Management (Northwestern University)

• Center for Nonprofit Management (University of St. Thomas)

• Center for Nonprofit Policy and Practice (Cleveland State University)

• Center for Nonprofits & Philanthropy (Texas A&M University)

• Center for Public and Nonprofit Leadership (Georgetown University)

• Center for Public Service (Seton Hall University)

• Center for Social Sector Leadership (University of California, Berkeley)

• Center for the Study of Philosophy and Voluntarism (Duke University)

• Center for Wealth and Philanthropy (Boston College)

• Center for Women in Government and Civil Society (University at Albany, SUNY)

• Center on Nonprofits, Philanthropy, and Social Enterprise (George Mason University)

• Center on Philanthropy and Public Policy (University of Southern California)

• Center on Philosophy and Civil Society (City University of New York)

• Do Good Institute (University of Maryland)

• Dorothy A. Johnson Center for Philanthropy and Nonprofit Leadership (Grand Valley State College)

• Hauser Institute for Civil Society (Harvard University)

• Helen Bader Institute for Nonprofit Management (University of Wisconsin, Milwaukee)

• Institute for Nonprofit Education and Research (University of San Diego)

• Institute for Nonprofit Management (Portland State University)

• Institute for Policy and Governance (Virginia Polytechnic Institute and State University)

• Institute on the Common Good (Regis University)

• Lilly Family School of Philanthropy (Indiana University, Indianapolis Purdue University)

• Lodestar Center for Philanthropy and Nonprofit Innovation (Arizona State University)

• Mandel Center for Nonprofit Organizations (Case Western Reserve University)

• Master's of Nonprofit Leadership (Seattle University)

• Midwest Center for Nonprofit Leadership (University of Missouri, Kansas City)

• Milano School of International Studies, Management, and Urban Policy (The New School for Public Engagement)

• National Center on Philanthropy and the Law (New York University)

• Netter Center for Community Partnerships (University of Pennsylvania)

• Nonprofit and Civic Engagement Center (Columbus State University)

• Nonprofit and Public Management Center (University of Michigan)

• The Nonprofit Center (La Salle University)

• Nonprofit Management and Leadership Program (University of Missouri, St. Louis)

• Nonprofit Management Graduate Certificate (University of Minnesota)

• Nonprofit Management Track, Master of Science in Management (The Catholic University of America)

• Nonprofit Studies Program (Georgia State University)

• Public Services Graduate Program (DePaul University)

• RGK Center for Philanthropy and Community Service (University of Texas at Austin)