Tax Returns from Private Foundations

The studies were designed to provide reliable estimates of total assets and total revenues based on a sample of tax returns. This series contains records based on data from a stratified sample of Forms 990-P, the tax return filed by private foundations and, after 1979, by IRS Code section 4947(a)1) charitable trusts treated as private foundat ions.

Sampling rates ranged from 100 percent for returns with large amounts of assets to a small percent for returns with small amounts of assets. The data include the name of the organization and information on revenues, including sources of income and investments; expenses, including distributions; and assets and liabilities. This data comprises government records extracted from the Archival Research Catalog (ARC).