Monday, July 12, 2021

New IRS Exempt Organizations Data for 2020

DownloadThe IRS recently released two sets of statistical information about exempt organizations, in the most recent edition of the IRS Data Book and in spreadsheets from the Statistics of of Income program.

The recently released 2020 IRS Data Book (for the fiscal year ending 9/30/20) contains the usual high-level statistics for exempt organizations, including:

  • Number of tax-exempt organizations and certain trusts (1,907,711) (Table 14), with most (1,753,824) tax-exempt organizations under section 501(c), including 1,404,170 under section 501(c)(3).
  • Applications for tax-exempt status closed (95,864) (Table 12), with 85,509 approved, 94 disapproved, and 10,261 resolved in other ways (withdrawn, lacked required information, otherwise incomplete applications, etc.). Most (89,477) of the applications were under section 501(c)(3).
  • Notices of intent to operate under section 501(c)(4) (3,219) (Table 13), with 2,796 acknowledged and 423 rejected (because, for example, not required as the organization filed a Form 990 series return before 7/8/16, already exempt under another IRC provision, or the IRS was unable to confirm the submitted employer identification number).
  • Number of returns and other forms filed by tax-exempt organizations (1,360,719) (Table 2), down from fiscal year 2019 as were returns and other forms filed by most other types of entities, which likely reflects delayed processing of returns and other forms caused by the pandemic. Of the returns and other forms filed by tax-exempt organizations, 1,138,931 were filed electronically (Table 4).
  • Examinations of tax-exempt organizations (Table 21), including
    • 1,417 Forms 990, 990-EZ, and 990-N;
    • 178 Forms 990-PF, 1041-A, 1120-POL, and 5227;
    • 427 Forms 990-T; and
    • 356 Forms 4720.

In addition, the Statistics of Income program recently released its Annual Extract of Tax-Exempt Organization Data for calendar year 2020, drawn from Form 990, Form 990-EZ, and Form 990-PF. It provides granular data from these returns; for example, the Form 990 extract has 273,972 rows (one for each employer identification number) and 220 columns.

Lloyd 

https://lawprofessors.typepad.com/nonprofit/2021/07/new-irs-exempt-organizations-data-for-2020.html

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Comments

Thanks, Lloyd! I'm one of those nerds who looks forward to the IRS Data Book every year. The Annual Extract looks especially intriguing to me - I could see myself being lost in it for weeks!

For those with a real historical interest, the IRS has published annual reports and Data Books since 1863, and they're all available online. See: https://www.irs.gov/statistics/soi-tax-stats-archive-1863-to-1999-annual-reports-and-irs-data-books

Posted by: Michael L. Wyland | Jul 13, 2021 8:37:32 AM

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