Navigating
the world of nonprofit data
NICAR 2024
Andrea Suozzo� ProPublica
David Fahrenthold � New York Times
Lauren Weber � Washington Post
What is a nonprofit?
501(c)(3)
Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition or the prevention of cruelty to children or animals.
1.7 million
Active 501(c)3s registered with the IRS
The lifecycle of a nonprofit
Application
Approval
Annual reporting
Termination/ Revocation
Application
Organizations must apply to the IRS to receive tax-exempt status.* Application forms only become public if the IRS approves the organization for tax-exempt status.
Documents/data
* 501(c)(4)s may apply with form 1024A, but they’re not required to — they’re only required to file Form 8976, a “notice of intent to operate.” This form is not public.
Application
Organizations must apply to the IRS to receive tax-exempt status.* Application forms only become public if the IRS approves the organization for tax-exempt status.
Documents/data
* 501(c)(4)s may apply with form 1024A, but they’re not required to — they’re only required to file Form 8976, a “notice of intent to operate.” This form is not public.
Application
Organizations must apply to the IRS to receive tax-exempt status.* Application forms only become public if the IRS approves the organization for tax-exempt status.
Documents/data
* 501(c)(4)s may apply with form 1024A, but they’re not required to — they’re only required to file Form 8976, a “notice of intent to operate.” This form is not public.
Approval
* 501(c)(4)s that filed form 8976 never get added to the public-facing BMF data.
Once the IRS approves an organization, it sends a letter notifying the organization of its status, then adds the organization to the roster of tax-exempt organizations.
Documents/data
Approval
* 501(c)(4)s that filed form 8976 never get added to the public-facing BMF data.
Once the IRS approves an organization, it sends a letter notifying the organization of its status, then adds the organization to the roster of tax-exempt organizations.
Documents/data
Annual reporting
* Some organizations, including churches, are exempt from filing annual tax returns
Organizations must file tax returns annually
Documents/data
Schedule A | Public Charity Status and Public Support |
Schedule B | Schedule of Contributors |
Schedule C | Political Campaign and Lobbying Activities |
Schedule D | Supplemental Financial Statements |
Schedule E | Schools |
Schedule F | Statement of Activities Outside the United States |
Schedule G | Supplemental Information Regarding Fundraising or Gaming Activities |
Schedule H | Hospitals |
Schedule I | Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S. |
Schedule J | Compensation Information |
Schedule K | Supplemental Information on Tax Exempt Bonds |
Schedule L | Transactions with Interested Persons |
Schedule M | Noncash Contributions |
Schedule N | Liquidation, Termination, Dissolution, or Significant Disposition of Assets |
Schedule O | Supplemental Information to Form 990 or 990EZ |
Schedule R | Related Organizations and Unrelated Partnerships |
Annual reporting
* Some organizations, including churches, are exempt from filing annual tax returns
Organizations must file tax returns annually, and may also have to declare non-exempt income or get an audit.
Documents/data
Termination/revocation
Organizations can inform the IRS that they’ve terminated operations on their 990 filing. The IRS will automatically revoke tax-exempt status if an organization does not file for 3 years.
Documents/data
So, how do I find stories?
“Four major nonprofits that rose to prominence during the coronavirus pandemic by capitalizing on the spread of medical misinformation collectively gained more than $118 million between 2020 and 2022, enabling the organizations to deepen their influence in statehouses, courtrooms and communities across the country, a Washington Post analysis of tax records shows.
Children’s Health Defense, an anti-vaccine group founded by Robert F. Kennedy Jr., received $23.5 million in contributions, grants and other revenue in 2022 alone — eight times what it collected the year before the pandemic began — allowing it to expand its state-based lobbying operations to cover half the country…
Questions?
Slides: bit.ly/nicar24-nonprofit-slides
Tipsheet: bit.ly/nicar24-nonprofit-tipsheet