I've seen they can be purchased from Guidestar, but wondered if there was an freely available open data source.
The IRS website has an Exempt Organizations Select Check that allows the user to search for organizations that:
- Are eligible to receive tax-deductible contributions
- Were automatically revoked
- Have filed Form 990-N (e-Postcard)
After selecting one of these options, a link will appear to download the entire database of organizations. The databases (plain-text files) are delimited by a vertical bar and should be easily imported into any RDBMS or spreadsheet application.
Database of organizations eligible to receive tax-deductible contributions (Pub. 78 data).
Database file (16 MB compressed, 59 MB raw)
Database of organizations whose federal tax exemption was automatically revoked for not filing a Form 990-series return or notice for three consecutive years (Automatic Revocation of Exemption List).
Database file (16 MB compressed, 55 MB raw)
Database of e-Postcard filings.
Database file (39 MB compressed, 130 MB raw)
Sample of the database
000344394|Pandas Foundation Inc.|Salem|MA|United States|PC 000587764|Iglesia Bethesda Inc.|Lowell|MA|United States|PC 000635913|Ministerio Apostolico Jesucristo Es El Senor Inc.|Lawrence|MA|United States|PC
The columns (best guess) are:
The Deductibility Status is a code that:
describes the basis for the organization's or organizations' ability to accept tax-deductible, charitable contributions.
The IRS maintains data on non-profits that have received a tax exemption from the agency, but that doesn't include every non-profit organization, only those who have received the tax exemption.
Carl Malamud of PublicResource.org makes the 990 filings of non-profits available for download also via Wayback Machine (2016) in bulk, as well as extracts of the first two pages of these filing. These are the same filings that GuideStar uses for to build much of their service, though I do not think they use Public Resource as their primary source.
As of this posting, the PublicResource.org link doesn't work, the NCCS datasets are also paid, you must apply for OpenCorporate dataset use.
Below is a more detailed list including Activity and NTEE codes from an IRS page found though a Data.gov search:
It is divided into 4 areas or by state. Here is the document description and the header of the CSV with the fields listed: www.irs.gov/pub/irs-soi/eo_info.pdf EIN,NAME,ICO,STREET,CITY,STATE,ZIP,GROUP,SUBSECTION,AFFILIATION,CLASSIFICATION,RULING,DEDUCTIBILITY,FOUNDATION,ACTIVITY,ORGANIZATION,STATUS,TAX_PERIOD,ASSET_CD,INCOME_CD,FILING_REQ_CD,PF_FILING_REQ_CD,ACCT_PD,ASSET_AMT,INCOME_AMT,REVENUE_AMT,NTEE_CD,SORT_NAME
Here is a GitHub project devoted to Open Data for Nonprofit Research: http://lecy.github.io/Open-Data-for-Nonprofit-Research/
..and code to parse the four separate regional files and combine them into a single Business Master File of all current Exempt Organizations: github.com/lecy/Open-Data-for-Nonprofit-Research/blob/master/Open_Nonprofit_Datasets/IRS_Business_Master_File.Rmd
Also on DataVerse here: dataverse.harvard.edu/dataset.xhtml?persistentId=doi:10.7910/DVN/ZPHJYA