Irs Efile Database
Description: Nonprofit tax information filed annually with the IRS covering finances, program statements, governance, employement, and other topics.
Keywords: US nonprofits, tax forms, IRS 990




Type Of Data

Type Of Data CSV
Relational Database YES
Panel YES
Time Periods 2010-2016
Geography USA
Number Of Rows 58K
Number Of Coloumns 60
Number Of Tables 5
Source Of Data abc corporation



Data Availability

Open Data
Data Download
Data Dictionary
Production Code



Contact Information

Name Of Contributor Jesse Lecy Email
Name Of Contact Shachi Email





CONCORDANCE OVERVIEW

The Master Concordance File is organized around xpaths, which are the ‘addresses’ that designates the location of data in XML documents. Since the IRS has released the e-filer data in XML format, the xpaths are needed to extract data related to specific variables from a file.

Each row of the Master Concordance File provides documentation for a unique xpath.

Each xpath provides the location for data from a specific field on the 990 form, for example the “total revenue” value a nonprofit enters. As the IRS has updated forms and schemas, xpaths related to a specific field have changed. If you want to collect data over time from the same field, you need to know all xpaths that represent that specific field.

In addition, the same field may or may not be present on multiple forms. Large nonprofits fill out the full 990-PC form, which contains approximately 5,000 variables. Small nonprofits fill out the 990-EZ form, which contains approximately 1,800 variables. Of these, about 1,700 occur on both forms. For this reason, we have created a SCOPE code to describe whether variable occur on one or both forms.

The scope code also differentiate variables related to nonprofits (PC, EZ and PZ codes) versus foundations (PF code).

So in short, the Master Concordance File provides documentation necessary to translate the IRS e-filer data into a structured database, partly by providing the map of xpaths onto fields, and mapping fields across forms onto common variables.

The data dictionary below documents the xpath to variable mapping contained in the Master Concordance File. Click here for a DATA DICTIONARY describing unique variables on the 990 forms.

Please submit QUESTIONS AND ISSUES through GitHub.

Concordance Fields

The MasterConcordanceFile.csv included in this repository consists of the following fields:

  • variable_name - Name of research database variable
  • description - Definition of the variable, derived from 990 forms
  • scope - Filers to which the variable pertains (small charities, large charities, all charities, foundations)
  • location_code - The location of a field (form, part, and line) on the 2016 paper version of forms and schedules
  • form - Form on which the field occurs - 990, 990EZ, 990PF, Schedule A - Schedule R
  • part - Location of the field on the form
  • data_type - Data field type (number, character, address, date, currency, etc.)
  • required - Indicates whether nonprofit filers are required to complete this field
  • cardinality - Is the variable-to-nonprofit relationship one-to-one or one-to-many
  • rdb_table - Tables for organizing the data into a relational database
  • xpath - XML address for the data
  • version - The XSD schema version that the xpath belongs to
  • production_rule - Rules which should be applied to the raw data after extraction to ensure it is meaningful
  • last_version_modified - Most recent date the row of data was updated


Acknowledgements

Created by the Nonprofit Open Data Collective under the GPL-3.0 open source license for free use by all.

Many thanks to all of those that have helped generate this file, but especially to the Aspen Institute for hosting the initial “DATATHON”event which kicked us off, and to Miguel Barbosa at Citizen Audit for generating a large portion of the first draft of this file.




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Citizen Audit Gets NYT Shout-Out

The New York Times gave a shout-out to Citizen Audit, one of the generous contributors to the Nonprofit Open Data Collective.

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