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SOI Tax Stats - Domestic Private Foundation and Charitable Trust Statistics

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Snapshot of Private Foundation Statistics

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

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 990-PF, please visit the Private Foundations Study Metadata page.

Statistical Tables

The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

NOTE: Statistics for the years denoted by an asterisk (*) include information reported by both domestic and foreign foundations and charitable trusts.

Domestic Private Foundations:
Number and Selected Financial Data
Classified by:	Type of Foundation and Size of End-of-Year Fair Market Value of Total Assets
Tax Years:	2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985

Income Statements and Balance Sheets
Classified by:	Size of End-of-Year Fair Market Value of Total Assets
Tax Years:	2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1996* 1995* 1994* 1993* 1992* 1991*
Selected Data Items in Current Dollars
Classified by:	Asset Size
Tax Years:	1993–2002

Domestic Nonoperating Private Foundations:
Disbursements for Charitable Purposes—in Constant Dollars
Tax Years:	1985–2009

Disbursements for Charitable Purposes—in Current Dollars
Tax Years:	1985–2009

Noncharitable-Use Assets and Qualifying Distributions
Tax Years:	1985–2009

Largest 100 Nonoperating Private Foundations—Selected Financial Data
Tax Years:	Panel Study, 1985–1997

Selected Data Items by Asset Size—in Current Dollars
Tax Years:	1993–2002

Domestic IRC Section 4947(a)(1) Charitable Trusts Treated as Foundations:
Number and Selected Financial Data
Classified by:	Type of Charitable Trust and Size of End-of-Year Fair Market Value of Assets
Tax Years:	2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1996* 1995* 1994* 1993* 1992* 1991*

Income Statements and Balance Sheets
Classified by:	Size of End-of-Year Fair Market Value of Assets
Tax Years:	2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1996* 1995* 1994* 1993* 1992* 1991*

Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720
Classified by:	Type of Excise Tax
Calendar Years:	2011 2010 2009 2008 2007 2006 2005 2004 2003
To make customized tables using this data, please visit the Statistics of Income Tax Stats Table Wizard.
Historical Table:
Table 16—Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Tax-Exempt Organization Business Income Tax Returns: Selected Financial Data, Expanded
Published as: Tax Years:	SOI Bulletin Historical Table 16 1985–2008

Projections
For selected tax returns, including the Form 990-PF, IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.
Projections of Returns to be Filed in Future Calendar Years

Publications and Papers

The following are available as PDF files. A free Adobe® reader is available for download, if needed.

Other SOI Data on Trusts

Form 5227 is an information return filed by split-interest trusts, those who make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor. Form 1041 is the income tax return filed by fiduciaries to report income, distributions, and tax liability of estates and trusts.

Microdata Files

This section contains microdata files for all Forms 990-PF sampled for the annual SOI studies of tax-exempt organizations.

The data are contained in ASCII flat files, Microsoft Excel spreadsheets and Adobe Acrobat PDF. Documentation to assist with the files is included. (Free Adobe Acrobat reader, WinZip utility, and Microsoft Excel viewer software is available for download, if needed.)

The sample include 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. Microdata records contain most financial information from Forms 990-PF, as well as weights (to estimate the population), for each organization.

To access compressed data, click on one of the following links to download a compressed (Zip) file. These files will uncompress the microdata and documentation files simultaneously.

2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990