Scripts and documentation used to build the database of revoked IRS Exempt Organizations.
From: https://www.irs.gov/charities-non-profits/tax-exempt-organization-search-bulk-data-downloads
Internal Revenue Service United States Department of the Treasury
Using the link below, you may download as a zipped text file the most recent listing of all organizations whose federal tax exemption was automatically revoked for not filing a Form 990-series annual return or notice for three consecutive tax years. The download file is a large compressed file, from which you may extract a very large delimited text file. This file is updated on a monthly basis. Opening the file using word processing software may prevent formatting/appearance issues that may be present if the file is viewed with a text editing program. Information is available describing the layout and contents of the downloadable file.
Format: Pipe-Delimited ASCII Text
The Automatic Revocation information will be listed in rows, with each field of data separated by a pipe ('|') symbol. The following table describes the format and order of each field in a row, representing one Automatic Revocation listing.
| Field | Notes |
|---|---|
| EIN | Required; Employer Identification Number |
| Legal Name | Optional |
| Doing Business As Name | Optional |
| Organization Address | Optional |
| City | Optional |
| State | Optional |
| ZIP Code | Optional |
| Country | Required; Format: 2 Letter Country Code |
| Exemption Type | Optional; 501(c) status, FE (c)(3), (c)(4) |
| Revocation Date | Required; Format: DD-MON-YYYY |
| Revocation Posting Date | Required; Format: DD-MON-YYYY |
| Exemption Reinstatement Date | Optional; Format: DD-MON-YYYY |
# DOWNLOAD AND UNZIP
f <- "https://apps.irs.gov/pub/epostcard/data-download-revocation.zip"
download.file( url=f, "revoked.zip" )
unzip( "revoked.zip" )
file.remove( "revoked.zip" )
fn <- "data-download-revocation.txt"
df <-
read.delim(
file=fn,
header = FALSE,
sep = "|",
quote = "",
dec = ".",
fill = TRUE,
colClasses="character" )
v <- # VARIABLE NAMES
c( "EIN", "Legal.Name",
"Doing.Business.As.Name",
"Organization.Address",
"City", "State",
"ZIP.Code", "Country",
"Exemption.Type", "Revocation.Date",
"Revocation.Posting.Date",
"Exemption.Reinstatement.Date" )
names( df ) <- v
# CHANGE TAX.YEAR FROM YYYY-MM TO YYYY
x <- df$Revocation.Date
year <- substr( x, 8, 11 )
df$Year <- year
k <- "Revocation Count by Year"
year |> table() |>
format( big.mark="," ) |>
knitr::kable( caption=k )
# Table: Revocation Count by Year
|2010 |377,416 |
|2011 |92,923 |
|2012 |47,775 |
|2013 |52,381 |
|2014 |37,531 |
|2015 |35,898 |
|2016 |44,214 |
|2017 |86,046 |
|2018 |63,704 |
|2019 |41,476 |
|2020 |39,584 |
|2021 |48,204 |
|2022 |55,328 |
|2023 |62,075 |
|2024 |54,113 |
# NOTE THE TYPES OF EXEMPT ORGS
# (501C3, 501C4, ETC.) ARE BEING REVOKED:
k <- "Revocations by 501c Type"
x <- df$Exemption.Type
x |> table() |>
format( big.mark="," ) |>
knitr::kable( align="r", caption=k )
# Table: Revocations by 501c Type
|02 | 3,646|
|03 | 736,690|
|04 | 166,037|
|05 | 24,441|
|06 | 45,631|
|07 | 50,354|
|08 | 26,514|
|09 | 5,277|
|1 | 43|
|10 | 6,969|
|11 | 9|
|12 | 2,500|
|13 | 6,296|
|14 | 930|
|15 | 891|
|16 | 14|
|17 | 316|
|18 | 8|
|19 | 24,026|
|20 | 24|
|21 | 31|
|22 | 2|
|23 | 2|
|24 | 2|
|25 | 334|
|26 | 5|
|27 | 3|
|29 | 10|
|40 | 5|
|50 | 24|
|7 | 1|
|70 | 14|
|90 | 1|
# THE DATABASE INCLUDES REINSTATEMENTS
x <- df$Exemption.Reinstatement.Date
t <- x |> substr( 8, 11 ) |> table()
t |> format( big.mark="," ) |>
knitr::kable( caption="Reinstatements by Year" )
|2010 |28,764 |
|2011 |11,915 |
|2012 |15,140 |
|2013 |11,723 |
|2014 |10,969 |
|2015 |12,505 |
|2016 |12,365 |
|2017 |12,741 |
|2018 |11,018 |
|2019 |7,085 |
|2020 |4,763 |
|2021 |5,526 |
|2022 |7,543 |
|2023 |7,880 |
|2024 |2,616 |
# NEW AUTOMATIC REVOCATION POLICY TOOK
# EFFECT IN 2010 - NOTE THE PURGE
t <- table( df$Year )
title <- "IRS Automatic Revocation of Tax Exempt Status by Year"
barplot( t,
col="gray", border="white",
cex.main=1.5, main=title )
abline(
h=seq(50000,350000,50000),
col="white" )
The the package 'foreign' is not installed first try: install.packages("foreign")
# AS R DATA SET
fn <- "RevokedOrganizations.rds"
saveRDS( df, file=fn )
# AS CSV
fn <- "RevokedOrganizations.csv"
write.csv( df, fn, row.names=F )
# IN STATA
install.packages( "haven" )
library( haven )
fn <- "RevokedOrganizations.dta"
write_dta( df, fn )
# IN SPSS - creates a text file and a script for reading it into SPSS
library( foreign )
df <- "RevokedOrganizations.txt"
cf <- "CodeToLoadDataInSPSS.txt"
write.foreign( df, datafile=df, codefile=df, package="SPSS" )