Reference at Newman Library

IRS Tax-Exempt Organizations in NYC

The IRS Office of Statistics on Income publishes a dataset that lists the names and addresses of all tax-exempt organizations in the country that are required to file with the IRS: the Exempt Organizations Business Master File Extract.

Since we get many questions about non-profits in the city, and since this resource is raw data that isn’t readily useable for all purposes (selecting just the records in NYC is actually quite a chore), I’ve created a subset that contains just the records for the five boroughs. The data is available in a spreadsheet file that contains: one metadata sheet, one sheet that lists all of the organizations, and one that summarizes them by borough and exempt organization subcode. The large majority of records in the file are classified as 501(3)c organizations, which include most public charities and private foundations.

I’ve modified the records by adding a ZIP-5 code, a county/borough code, and by cleaning up and standardizing the city name in the address field; otherwise the records are exact duplicates of what appears in the original IRS file. The records represent all tax-exempt organizations that filed a 990 Form with the IRS – it doesn’t represent all non-profits. Religious organizations, state and federal public institutions, and small charities with annual revenue less than $50,000 are not required to file (but some do anyway). Since the IRS extracted this information directly from forms submitted by filers, records may contain spelling or classification errors and could appear in duplicate. Users will need to bear this in mind, and may have to clean the data further based on their intended purpose.

The file is available via the NYC Data LibGuide, on the Health and Human Services tab in a dedicated box I’ve created called IRS Tax-Exempt Organizations in NYC. If you have a LibGuide for a course or another subject feel free to *link* to this box in your guide if you find it relevant. I’ve created a process that enables me to easily update the data, which I plan on doing on a quarterly basis (the IRS updates its master file monthly). If you link to the box the contents will be automatically updated as I release new versions (whereas if you create a copy, the file will become stale as the copy is severed from the original box).

For more information and full documentation about the dataset you can visit the IRS Exempt Organization Master File page (I also provide a link to it from the LibGuide box).