How we check facts

Every fact on CharityBrief comes from a public data set published by the Internal Revenue Service. Each claim on a page links to the fact it rests on, and each fact links to its source.

Where the data comes from

• Name, location, EIN and exemption codes: the IRS Exempt Organizations Business Master File Extract, updated monthly. We explain codes using the IRS guide to the file.
• Finances: the IRS Statistics of Income annual extracts of Form 990, 990-EZ and 990-PF returns. Figures are shown exactly as reported, with the form and tax period. These extracts appear one to two years after filing, so the newest return may not be included yet.
• Eligibility for tax-deductible gifts: the IRS Publication 78 data and its deductibility status codes.
• Revocations: the IRS Automatic Revocation of Exemption List, with revocation and reinstatement dates.
• Latest filings: the IRS Form 990 series e-file index and Form 990-N (e-Postcard) data.

How a page is made

1. We download the IRS files and join them by EIN.
2. Code builds every table, chart and figure straight from the data.
3. A writing step explains in plain English what the records say. Every number carries a reference to its fact.
4. A script checks every number and flags words that judge the organization or go beyond the records. Then a separate review step checks each claim against the source before the page is published.

What we do not do

We do not rate organizations or say whether they are trustworthy, efficient or worth supporting, and we do not compute overhead or program ratios. A page describes what the organization reported and what the IRS lists, for the dates shown. We do not publish street addresses or names of individuals. For tax questions about a gift, see IRS Publication 526 or a tax professional.

Limits

IRS files can lag behind an organization's latest filing, and organizations can amend returns. Churches and some other organizations are not required to file Form 990, so they may have no financial data. To see an organization's own filings, use the IRS Tax Exempt Organization Search.