On June 21, 2024, the IRS announced enhancements to public access of Form 990 series data on the new Tax Exempt Organization Search (TEOS) Improvements page.
The IRS’s TEOS Modernization Team made these enhancements to improve the usability of TEOS datasets. Form 990 series data has been updated to provide better transparency of tax-exempt organizations to the general public as well as to the tax-exempt community. The new site features the following resources:
- Public disclosure datasets and updates
- Dataset guides
- Data dictionaries/indices
- Annotated forms
- Schemas
- Frequently asked questions (FAQs)
The public disclosure datasets and updates page contains a comprehensive list of datasets and relevant updates, including the TEOS tool, bulk data downloads, the Exempt Organization Business Master File extract, political organization disclosures, and Form 5500 information.
The dataset guides outline the type of data available, usage, format, and updated schedules to help users understand and utilize the data effectively.
Data dictionaries and indices are tools that identify column headers and data elements in each data set to provide clarity on the content and structure of the data. There is a data dictionary for both TEOS and the Form 990-N, and indices for the Forms 990, 990-EZ, 990-PF, and 990-T, as well as each associated Form 990 schedule.
The annotated forms are PDF copies of the Forms 990, 990-EZ, 990-PF, and 990-T, as well as the supplemental Form 990 schedules that shows the relationship between the tax form field name and dataset.
The schemas improvement provides users with redacted schemas for the Forms 990-N, 990-T, and 990 that are tailored for non-software developers. The new schemas simplify the understanding of the raw XML data files. The files downloaded from the site come as XSD files.
Currently, all annotated forms and schemas are for the 2022 tax year.
The FAQs address common inquiries and concerns around public disclosure, datasets, and related topics.
Since the Form 990 series returns must be made available to the public, they are an important tool for disclosure and transparency to various parties. Interested parties can include federal and state regulators as well as organization stakeholders such as donors, beneficiaries, and the general public. Resources on the new TEOS Improvements website aim to improve accessibility and facilitate the public’s use of Form 990 series data, in addition to enhancing transparency and understanding within the tax-exempt community.
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