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EIN13-1624100

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Museum of Modern Art

Updated October 30, 2026. Based on Internal Revenue Service records. Published by Humblebee.

Exempt under
501(c)(3)[1]
IRS ruling date
December 1952[2]
Publication 78 data
Listed (PC)[3]
Total revenue, period ending Jun 2025
$362,023,464[4]

The IRS lists Museum of Modern Art in New York, New York[5]. It is exempt under section 501(c)(3) of the Internal Revenue Code[1]. For the tax period ending June 2025, the IRS master file lists total revenue of $362,023,464[4].

IRS status

The IRS lists it under section 501(c)(3) with the classification Educational Organization[1]. Its IRS foundation code is 15: organization that receives a substantial part of its support from a governmental unit or the general public, 170(b)(1)(A)(vi)[6]. It appears in the IRS Publication 78 data, the list of organizations eligible to receive tax-deductible charitable contributions, with status code PC[3]. The IRS deductibility code says contributions are deductible[7].

Item IRS record
EIN[5] 13-1624100
Location in IRS records[5] New York, New York
Exempt under[1] Section 501(c)(3)
IRS classification[1] Educational Organization
Ruling date[2] December 1952
Foundation code[6] 15: Organization that receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi)
Deductibility code[7] 1: Contributions are deductible
Publication 78 data[3] Listed, status PC
NTEE code[8] A510: Arts, Culture and Humanities, Art Museums
Filing requirement[9] 990 (all other) or 990EZ return
Fiscal year ends[10] June
Latest e-filed return[11] Form 990, tax period ending June 2025

Finances as reported to the IRS

On its Form 990 for the tax period ending June 2023, Museum of Modern Art reported total revenue of $236,680,721[12]. That included contributions, gifts and grants of $108,016,214, program service revenue of $37,165,583 and investment income of $24,591,898 on the same return[13]. Total expenses on that return were $280,669,509, and net assets at year end were $2,114,174,808[12]. Reported total revenue on its Form 990 was $251,623,479 for the tax period ending June 2021[14] and $265,321,760 for the tax period ending June 2022[15]. Separately, the IRS master file lists total revenue of $362,023,464 for the tax period ending June 2025[4].

IRS master file, newer period. For the most recent return in the IRS master file, for the tax period ending June 2025, the IRS lists total revenue of $362,023,464 and total assets of $2,670,935,041.[4]

June 2021: total revenue $251.6M$251.6MJune 2021: total expenses $236.1M$236.1MJun 2021June 2022: total revenue $265.3M$265.3MJune 2022: total expenses $247.8M$247.8MJun 2022June 2023: total revenue $236.7M$236.7MJune 2023: total expenses $280.7M$280.7MJun 2023
  • Total revenue
  • Total expenses
Amounts as reported on each return, rounded in the chart. Exact figures are in the table below[12].
Tax period ending Form Total revenue Total expenses Net assets at year end
June 2021[14]Form 990$251,623,479$236,065,058$2,202,978,435
June 2022[15]Form 990$265,321,760$247,824,189$2,033,440,634
June 2023[12]Form 990$236,680,721$280,669,509$2,114,174,808

Totals as reported on each return. The IRS publishes these extracts one to two years after filing.

Balance sheet, tax period ending June 2023

Line Amount
Total assets[16] $2,490,307,043
Total liabilities[16] $376,132,235
Net assets or fund balances[16] $2,114,174,808

Employees. Museum of Modern Art reported 1,045 employees on Form W-3 for calendar year ending with or within the tax period ending June 2023 (Form 990, Part V, line 2a).[17]

Compensation over $100,000. On the Form 990 for the tax period ending June 2023, Museum of Modern Art reported 238 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2).[18]

Form 990 checklist. In the Form 990 checklist (Part IV) for the tax period ending June 2023, Museum of Modern Art answered yes to: it engaged in lobbying activities; it had an office outside the United States.[19]

Questions people ask

What is the EIN of Museum of Modern Art?
The IRS lists Museum of Modern Art with employer identification number (EIN) 13-1624100[5].
Is Museum of Modern Art a 501(c)(3) nonprofit?
Yes. The IRS lists it as exempt under section 501(c)(3) of the Internal Revenue Code[1]. The ruling date in the IRS master file is December 1952[2].
Are donations to Museum of Modern Art tax-deductible?
The IRS deductibility code for it says contributions are deductible[7]. It appears in the IRS Publication 78 data with status code PC, a public charity[3].
Where is Museum of Modern Art located?
The IRS master file lists it in New York, New York[5].
How much revenue does Museum of Modern Art report?
The IRS master file lists total revenue of $362,023,464 for the tax period ending June 2025[4]. On its Form 990 for the tax period ending June 2023, it reported total revenue of $236,680,721[12].

Facts and sources

  1. The IRS lists Museum of Modern Art as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Educational Organization. IRS EO Business Master File
  2. The ruling date in the IRS master file (the month and year of the IRS letter recognizing the exemption) is December 1952. IRS EO Business Master File
  3. Museum of Modern Art (EIN 13-1624100) appears in the IRS Publication 78 data, the list of organizations eligible to receive tax-deductible charitable contributions, with status code PC (A public charity, deductibility limitation 50% (60% for cash contributions)). IRS Tax Exempt Organization Search data
  4. For the most recent return in the IRS master file, for the tax period ending June 2025, the IRS lists total revenue of $362,023,464 and total assets of $2,670,935,041. IRS EO Business Master File
  5. The IRS Exempt Organizations Business Master File lists Museum of Modern Art with employer identification number (EIN) 13-1624100, located in New York, New York. IRS EO Business Master File
  6. IRS foundation code 15 for Museum of Modern Art: Organization that receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi). IRS EO Business Master File
  7. IRS deductibility code 1 for Museum of Modern Art: Contributions are deductible. IRS EO Business Master File
  8. The IRS master file assigns Museum of Modern Art the National Taxonomy of Exempt Entities (NTEE) code A510: Arts, Culture and Humanities, Art Museums. IRS EO Business Master File
  9. IRS filing requirement code 01 for Museum of Modern Art: 990 (all other) or 990EZ return. IRS EO Business Master File
  10. Museum of Modern Art's accounting period (fiscal year) ends in June, according to the IRS master file. IRS EO Business Master File
  11. The IRS Form 990 series e-file data released in 2026 includes a Form 990 from Museum of Modern Art for the tax period ending June 2025. IRS Form 990 e-file data
  12. On its Form 990 for the tax period ending June 2023, Museum of Modern Art reported total revenue $236,680,721, total expenses $280,669,509, net assets or fund balances at year end $2,114,174,808. IRS SOI Form 990 extracts
  13. Revenue lines on the Form 990 for the tax period ending June 2023: contributions, gifts and grants $108,016,214 (Part VIII, line 1h); program service revenue $37,165,583 (Part VIII, line 2g); investment income $24,591,898 (Part VIII, line 3); total revenue $236,680,721 (Part VIII, line 12). IRS SOI Form 990 extracts
  14. On its Form 990 for the tax period ending June 2021, Museum of Modern Art reported total revenue $251,623,479, total expenses $236,065,058, net assets or fund balances at year end $2,202,978,435. IRS SOI Form 990 extracts
  15. On its Form 990 for the tax period ending June 2022, Museum of Modern Art reported total revenue $265,321,760, total expenses $247,824,189, net assets or fund balances at year end $2,033,440,634. IRS SOI Form 990 extracts
  16. Balance sheet at the end of the tax period ending June 2023 (Form 990, Part X): total assets $2,490,307,043, total liabilities $376,132,235, net assets or fund balances $2,114,174,808. IRS SOI Form 990 extracts
  17. Museum of Modern Art reported 1,045 employees on Form W-3 for calendar year ending with or within the tax period ending June 2023 (Form 990, Part V, line 2a). IRS SOI Form 990 extracts
  18. On the Form 990 for the tax period ending June 2023, Museum of Modern Art reported 238 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2). IRS SOI Form 990 extracts
  19. In the Form 990 checklist (Part IV) for the tax period ending June 2023, Museum of Modern Art answered yes to: it engaged in lobbying activities; it had an office outside the United States. IRS SOI Form 990 extracts

All figures are as the organization reported them to the IRS for the stated tax period. Say the tax period with every figure. Finance figures come from the IRS SOI annual extracts, which lag filing by one to two years. The IRS master file can list a newer period: keep the two apart and name each period. To see an organization's own filings, use the IRS Tax Exempt Organization Search.