From https://projects.propublica.org/nonprofits. © Copyright 2016 Pro Publica Inc.
Research Tax-Exempt Organizations
Many Types of Nonprofits
501(c)(3) nonprofits, which are charities like the Easter Seals, the Boys & Girls Club and, well, ProPublica, are exempt from paying most federal income tax, and donations to them are exempt from tax. There are many varieties of nonprofit organizations beyond 501(c)(3)’s, such as 501(c)(5)’s, which include labor unions, and 501(c)(4)’s, which include social welfare organizations. Each type has its own rules about things like eligibility, lobbying, electioneering and whether donations to them are tax deductible, and each is covered by a different subsection of the 501(c) section of the tax code.
|Type||Description and Purpose||Contributions Deductible?|
|501(c)(1)||Corporations organized under acts of Congress, which includes federal credit unions, and serve as instrumentalities of the United States||Yes|
|501(c)(2)||Corporations created to hold titles for property owned by another nonprofit||No|
|501(c)(3)||Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn’t provide athletic facilities or equipment), or the prevention of cruelty to children or animals||Yes|
|501(c)(4)||Civic leagues, social welfare organizations and local associations of employees, created to promote community welfare for charitable, educational or recreational purposes||No|
|501(c)(5)||Labor, agricultural and horticultural organizations that are educational or instructive, including unions, created for the purpose of improving conditions of work, and products of efficiency||No|
|501(c)(6)||Business leagues, chambers of commerce, real estate boards, etc, created for the improvement of business conditions||No|
|501(c)(7)||Social and recreational clubs||No|
|501(c)(8)||Fraternal beneficiary societies and associations, which provide payment of life, sickness, accident or other benefits to members||Yes|
|501(c)(9)||Voluntary employees beneficiary associations, which provide payment of life, sickness, accident or other benefits to members||No|
|501(c)(10)||Domestic fraternal societies and associations, which devote its net earnings to charitable, fraternal and other specified purposes, but NOT to provide life, sickness, or accident benefits to its members||Yes|
|501(c)(11)||Teachers' retirement fund associations||No|
|501(c)(12)||Benevolent life insurance associations, irrigation companies, telephone companies, etc., which have a mutually beneficial nature||No|
|501(c)(14)||State-chartered credit unions and mutual reserve funds||No|
|501(c)(15)||Mutual insurance companies or associations which provide insurance to members substantially at cost||No|
|501(c)(16)||Cooperative organizations to finance crop operations, also in conjunction with activities of marketing or purchasing associations||No|
|501(c)(17)||Supplemental unemployment benefit trusts||No|
|501(c)(18)||Employee funded pension trusts created before June 25, 1959||No|
|501(c)(19)||Post or organization of past or present members of the armed forces||No|
|501(c)(21)||Black lung benefit trusts, funded by coal mine operators to satisfy their liability for disability or death due to black lung diseases||No|
|501(c)(22)||Withdrawal liability payment funds, which providing funds to meet the liability of employers withdrawing from a multiemployer pension fund||No|
|501(c)(23)||Veterans' organizations created before 1880, to provide insurance and other benefits to veterans||No|
|501(c)(25)||Title holding corporations or trusts with multiple parent corporations, which holds titles and paying over income from property to 35 or fewer parents or beneficiaries||No|
|501(c)(26)||State-sponsored organizations providing health coverage for high-risk individuals||No|
|501(c)(27)||State-sponsored workers' compensation reinsurance organizations||No|
|501(c)(28)||National railroad retirement investment trust, which manages and invests the assets of the Railroad Retirement Account||No|
|501(c)(29)||Qualified health insurance issuers which has received a loan or grant under the CO-OP program||No|
|4947(a)(1)||Non-exempt charitable trusts||No|
About This Data
Nonprofit Explorer includes summary data for nonprofit tax returns and PDFs of full Form 990 documents.
The summary data contains information processed by the IRS during the 2012-2016 calendar years; this generally consists of filings for the 2011-2015 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.
In addition to the raw summary data, we link to PDFs of full Form 990 documents wherever possible. This consists of a separate release by the IRS of Form 990 documents processed by the agency through June 2016; these documents may contain filings as recent as the 2015 fiscal year.
Which Organizations Are Here?
Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."
Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.
Types of Nonprofits
There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »
How to Research Tax-Exempt Organizations
We've created a guide for investigating nonprofits for those just getting started as well as for seasoned pros.
The data powering this website is available programmatically, via an API. Read the API documentation »
Get the Data
For those interested in acquiring the original data from the source, here’s where our data comes from:
- Raw filing data. Includes EINs and summary financials as structured data.
- Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
- Form 990 documents requested and processed by Public.Resource.Org and ProPublica. We post bulk downloads of these documents at the Internet Archive.
- Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents.
- Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for 2016 and later.