New — IRS Tax Stats

IRS Tax Stats
Source: Internal Revenue Service

+ Domestic Private Foundation and Charitable Trust Statistics – 2006 (.xls)

Private foundations organized for charitable purposes are exempt from income taxes. They are differentiated from tax-exempt public charities by their narrow bases of control and financial support. Statistics on private foundations are compiled from Form 990-PF, an annual information return that includes data on excise tax liability, charitable distributions, administrative expenditures, as well as income statement and balance sheet information. Data are available for the following types of organizations:

  • Operating Foundations – Generally conduct their own charitable activities, e.g., museums
  • Nonoperating Foundations – Generally provide charitable support through grants and other financial means to charitable organizations; the majority of foundations are nonoperating
  • Section 4947(a)(1) Nonexempt Charitable Trusts – Charitable trusts treated as private foundations for tax purposes; may be operating or nonoperating

+ Charities & Other Tax-Exempt Organizations Statistics – 2006 (.xls)

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



Comments are closed.