The IRS Exempt Organizations Business Master File (BMF) registers 1.26M active tax-exempt organizations — 501(c)(3) public charities and private foundations (~1M), 501(c)(4) social welfare orgs (~80k), 501(c)(6) trade associations, 527 political orgs, and 25 other IRC subsection categories. $2.8T in annual sector revenues (~5.5% of US GDP), ~12M nonprofit employees. BMF published monthly at IRS.gov: tab-delimited with EIN, name, subsection code, NTEE code (26 major categories A-Z: Education, Health, Human Services, etc.), ruling date, deductibility code, asset/income/revenue amounts. Form 990 e-file JSON on AWS S3 at s3://irs-form-990/ since 2013 — index files plus per-filing XML/JSON. Key schedules: Part VII compensation (5 highest-paid officers), Schedule A (public support test), Schedule B (donor list, confidential), Schedule C (political activity), Form 990-PF (private foundations: 1.39% NII excise tax, 5% minimum distribution, self-dealing IRC 4941). Citizens United 2010 + 501(c)(4) anonymous spending: Form 8976 required since 2016. ProPublica Nonprofit Explorer API at api.propublica.org/nonprofits/v2/organizations/{ein}.json. Private foundations: Gates ($70B), Ford ($16B), Robert Wood Johnson ($13B). Church filing exemption: no Form 990 required, largest data gap. Here is BMF field schema, NTEE taxonomy, 990 e-file S3 access, political activity rules, private foundation excise regime, and a Python NTEE subsector analysis.
Transparency and open data · Federal data