Knowledgebase

SOI File Documentation and User Notes


SOI Public Charities and Other Exempt Organizations: Form 990s

The SOI Public Charities and Other Exempt Organization files contain Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations. The samples includes Internal Revenue Code section 501(c)(3) public charities and section 501(c)(4)-(9) "other exempt organizations." Sampling rates ranged from 1 percent for small-asset classes to 100 percent for large-asset classes. The records contain information on balance sheets, income statements and from many other parts of Forms 990, 990-EZ and Schedule A, as well as weights (to estimate the population), for each organization. (Source: SOI Tax Stats - Charities & Other Tax-Exempt Organizations Statistics, IRS.gov 10-16-2007)

Notably missing from the SOI files are net asset classes (unrestricted, temporarily and permanently restricted net assets).

The 2005 file contains 100% of public charities with more than $50 million in assets and 100% of other exempt organizations (501(c)(4) - (9)) with $10 million or more in assets.

SOI Public Charities and Other Exempt Organizations: Form 990-EZs

Unlike all other NCCS files, the 990-EZ returns are in separate tables (with far fewer fields) from the Form 990 returns. The SOI 990-EZ Public Charity File contains less than 800 returns compared to the nearly 15,000 returns in the 990 file.

SOI Private Foundations

The SOI private foundations files contain Form 990-PF sampled for the annual SOI studies of tax-exempt organizations. The samples includes returns filed by private foundations, exempt under Internal Revenue Code section 501(c)(3), and section 4947(a)(1) nonexempt charitable trusts. The stratified random samples are based on asset size and represent approximately 10 percent of Forms 990-PF filed; sampling rates of 100 percent are applied to large-asset classes. The records contain most financial information from Form 990-PF, as well as weights (to estimate the population), for each organization. (Source: SOI Tax Stats - Domestic Private Foundation and Charitable Trust Statistics, IRS.gov 10-16-2007).

User Notes:

Data Dictionaries for all SOI files are found here: FAQ link: http://nccsdataweb.urban.org/faq/detail.php?linkID=781&category=109

The SOI PF file changed slightly in 2004: SOI added T053 (Section 511 Tax) and dropped M060 (Trust Income Distributions) in 2004.

A new supplemental file was added to SOI 2005 for 990 filers: eo2005_former.flat. "This is a subordinate file containing compensation data on former officers from Part V-B of the Form 990. This file is linked to the main file (eo2005.flat) by way of the variable DCSCPL (SCPL on the main file). For each record on the main file, there is an unlimited number of corresponding records on the Former file. Each record is identified by the variable DROW on the Former file. The variable DCOMP_CNT on the main file contains the number of rows present on the Compensation file for each return."


Added 10/03/2007 by jdurnford, Modified 09/01/2009 by jdurnford

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