Nonprofit Organization Data
2002
LAMPKIN, LINDA M. | Boris, Elizabeth T.
Better information on the nonprofit sector in the United States is needed to help answer questions about the impact and accountability of nonprofits. The Internal Revenue Service (IRS) Form 990 is the best source of data for researchers, as filing is legally required for most nonprofits. Major exceptions are those with less than $25,000 in gross receipts and religious congregations or related organizations. All private foundations must file a Form 990-PF annually regardless of size. This article describes the current IRS data sources and details their strengths and limitations for different research purposes. Additional data needed to illuminate gaps in knowledge are noted, along with recommendations for future research. These include improving financial accounting for nonprofits and standardizing data definitions and reporting formats. Only with accurate and reliable data can research help inform decision making and lead to increased effectiveness within the nonprofit sector.
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