Documents

Nonprofit 990 Tax Filings

Buy and sell nonprofit 990 tax filings data. IRS Form 990s reveal nonprofit revenue, expenses, executive comp, and mission. Philanthropic AI matches donors to causes from 990 data.

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Overview

What Is Nonprofit 990 Tax Filing Data?

Form 990 is the annual information return required by the IRS from most tax-exempt organizations. These filings provide detailed transparency into a nonprofit's mission, programs, governance, and finances—revealing revenue, expenses, and executive compensation. The IRS uses Form 990 to monitor ongoing qualification for tax-exempt status and assess compliance. Smaller organizations may file Form 990-EZ or Form 990-N instead, while private foundations file Form 990-PF. This data is publicly accessible and widely used by researchers, philanthropists, regulators, and AI-driven matching platforms to understand nonprofit operations and identify funding opportunities. ProPublica's Nonprofit Explorer and the IRS Tax Exempt Organization Search provide comprehensive access to millions of filings spanning decades. The data includes program expense ratios, fundraising costs, executive salaries, revenue sources, and historical trend analysis. Organizations are required to file annually unless they earn less than $50,000 in revenue and have less than $500,000 in assets.

Market Data

1.9M

Active Nonprofits Tracked

Source: ProPublica

18M

Total Tax Filings Available

Source: ProPublica

$4.1T

Total Revenue Covered

Source: ProPublica

$200k+ revenue or $500k+ assets

Filing Threshold (Full Form 990)

Source: ProPublica

Who Uses This Data

What AI models do with it.do with it.

01

Philanthropic AI & Donor Matching

Platforms use 990 data to match donors to nonprofits aligned with their causes. Analysis of mission statements, program expenses, and revenue sources enables intelligent recommendation engines.

02

Compliance & Regulatory Monitoring

IRS and state regulators use Form 990 filings to monitor tax-exempt status qualification, detect abuse, and track fiscal sponsorship arrangements and funding flows between organizations.

03

Research & Financial Analysis

Researchers and analysts examine program expense ratios, executive compensation, fundraising efficiency, and financial health to benchmark nonprofits against industry standards and identify red flags.

04

Due Diligence & Grantmaking

Foundations and institutional funders review 990 filings to assess organizational stability, governance, program focus, and financial transparency before making grants.

What Can You Earn?

What it's worth.worth.

Access & Distribution

Varies

Licensing models depend on data scope (single year vs. historical), organization count, API access, and redistribution rights. Public domain filings have lower friction than structured aggregations.

Enrichment & Enhancement

Varies

Sellers adding AI analysis, executive comp benchmarking, program ratio scoring, or real-time alerts command premium pricing.

B2B Research & Reports

Varies

Custom analysis for foundations, corporate giving teams, and fundraising consultants varies by scope and turnaround.

What Buyers Expect

What makes it valuable.valuable.

01

Accuracy & Completeness

Data must reflect official IRS filings with no omissions. Buyers verify against primary sources (IRS.gov, ProPublica) and expect historical coverage and audit trails.

02

Data Freshness

Most recent filing year (2023 as of publication) should be available with monthly updates as new filings are processed by the IRS. Lag time matters for compliance and research.

03

Structured Fields & Metadata

Buyers expect consistent parsing of key fields: EIN, organization name, revenue, expenses, program ratio, executive comp, grants paid, and fiscal sponsorship flags. Standardized formatting enables integration.

04

Search & Filter Capability

Full-text search of Form 990 documents, filtering by subsection (501(c) type), state, revenue range, and keyword matching. ProPublica's interface sets the standard for UX and discoverability.

05

Source Attribution & Lineage

Clear documentation of data origin (IRS XML, ProPublica summary, or direct nonprofit PDF), processing date, and version control. Regulatory buyers require audit trails.

Companies Active Here

Who's buying.buying.

ProPublica (Nonprofit Explorer)

Publicly aggregates and hosts 1.9M nonprofit filings with summarized data, PDFs, and full-text search. Primary distribution channel for researchers, journalists, and philanthropists seeking accessible 990 data.

IRS (Tax Exempt Organization Search & Downloads)

Official source providing Form 990 series downloads in XML format, flat files, and browser-based search by EIN. No official public API but provides machine-readable schemas for developers.

Philanthropic AI & Donor Matching Platforms

Integrate 990 data to match donors to nonprofits by cause, geography, and financial health. Use revenue, mission text, and program metrics for recommendation engines.

Foundation & Corporate Grantmakers

Analyze 990 filings for due diligence, benchmarking program expense ratios, evaluating executive compensation, and assessing organizational stability before making grants.

Nonprofit Compliance & Legal Firms

Track fiscal sponsorships, funding flows, and regulatory changes. Use 990 data to identify compliance gaps and advise clients on governance and transparency best practices.

FAQ

Common questions.questions.

What is Form 990 and who must file it?

Form 990 is an annual information return required by the IRS from most tax-exempt organizations to report mission, programs, governance, and finances. Organizations with $200,000+ in revenue or $500,000+ in assets must file the full Form 990. Those with $50,000–$200,000 in revenue file Form 990-EZ. Organizations under $50,000 may file Form 990-N (e-postcard). Private foundations file Form 990-PF instead.

What financial data is revealed in a 990 filing?

Form 990 filings include total revenue, total expenses, program expense ratios (percentage spent on mission vs. overhead), executive compensation (salaries for top officers), grants paid to other nonprofits, fundraising costs, and year-over-year financial trends. Part IX details functional expense breakdowns by category.

Where can I access nonprofit 990 data?

ProPublica's Nonprofit Explorer (projects.propublica.org/nonprofits) provides searchable access to 1.9M active nonprofits and 18M filings with summaries and PDF downloads. The IRS Tax Exempt Organization Search (IRS.gov) offers official filings via browser search and downloadable XML flat files organized by year and month. Both sources are free and publicly available.

How fresh is the 990 data available for purchase?

The most recent filing year available is 2023. The IRS processes and releases Form 990 filings in monthly batches, and ProPublica updates regularly with the latest IRS releases. Buyers should expect a lag of several months between tax year end and full availability of all filings.

Can 990 data be used for AI-driven donor matching?

Yes. Philanthropic AI platforms use 990 data to match donors to nonprofits by analyzing mission statements, program expense ratios, revenue sources, and financial health. Executive compensation and fundraising efficiency metrics also inform recommendation engines that connect funders with causes aligned to their interests.

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