IRS Releases 990 Forms as Machine-Readable Data

The Internal Revenue Service has announced that it has made more than a million electronic 990 tax forms available as machine-readable data through Amazon Web Services' Simple Storage Service.

Released Wednesday, the public data set includes certain Forms 990 filed by nonprofit organizations with the IRS since 2011, Forms 990-EZ filed by smaller nonprofits, and Forms 990-PF filed by private foundations. The data from each 990 is provided in an XML file that includes the main 990 form, other filed forms and schedules, and any information detailing how the document was filed, with some non-disclosable information excluded.

The release of 990 filings as machine-readable data by the IRS, which plans to add new 990 data on a monthly basis, will make it easier for anyone to search the forms digitally for information about an organization's finances, trustees, lobbying activities, and salaries. Even when nonprofits or foundations filed them electronically, the IRS previously had stripped the forms of confidential information, converted them to TIFF (image) files, and released them as PDF documents. But in response to a lawsuit filed by open-records activist Carl Malamud in 2015, a federal judge ordered the IRS to release machine-readable Forms 990 from nine nonprofits. The IRS's Advisory Committee on Tax Exempt and Government Entities subsequently called for the agency to require nonprofits to file their financial data electronically, and the agency announced that it would begin releasing electronic versions of the forms this year.

"The publicly available information on the Form 990 series is vital to those interested in the tax-exempt community," said IRS Commissioner John Koskinen. "The IRS appreciates the feedback we''ve received from a variety of outside partners as we’ve worked together to explore improvements to make this data more easily accessible."

For additional perspective on the announcement, see this recent blog post by Foundation Center president Brad Smith.

"IRS Makes Electronically Filed Form 990 Data Available in New Format." Internal Revenue Service Press Release 06/16/2016. "IRS 990 Filing Data Now Available as an AWS Public Data Set." Amazon Web Services Blog Post 06/15/2016. "IRS 990 Filings on AWS." Amazon Web Services Webpage 06/15/2016.