- Exempt under
- 501(c)(3)[1]
- IRS ruling date
- December 1965[2]
- Publication 78 data
- Listed (PC)[3]
- Total revenue, period ending Sep 2025
- $382,850,886[4]
National Gallery of Art is listed in IRS records in Landover, Maryland, as exempt under section 501(c)(3)[5][1]. The IRS master file lists total revenue of $382,850,886 for the tax period ending September 2025[4].
IRS status
The IRS lists National Gallery of Art as exempt under section 501(c)(3), classification: Charitable Organization[1]. Its 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 IRS Publication 78 data with status code PC (A public charity, deductibility limitation 50% (60% for cash contributions))[3]. The IRS classifies it under NTEE code A510: Arts, Culture and Humanities, Art Museums[7].
| Item | IRS record |
|---|---|
| EIN[5] | 53-6001666 |
| Location in IRS records[5] | Landover, Maryland |
| Exempt under[1] | Section 501(c)(3) |
| IRS classification[1] | Charitable Organization |
| Ruling date[2] | December 1965 |
| 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[8] | 1: Contributions are deductible |
| Publication 78 data[3] | Listed, status PC |
| NTEE code[7] | A510: Arts, Culture and Humanities, Art Museums |
| Filing requirement[9] | 990 (all other) or 990EZ return |
| Fiscal year ends[10] | September |
| Latest e-filed return[11] | Form 990, tax period ending September 2025 |
Finances as reported to the IRS
On its Form 990 for the tax period ending September 2023, National Gallery of Art reported total revenue of $250,942,541, total expenses of $247,574,955 and net assets of $1,524,008,359[12]. Contributions, gifts and grants were $202,223,547 on that return[13]. Total revenue was $361,600,225 on its Form 990 for the tax period ending September 2021[14]. It was $155,074,162 on its Form 990 for the tax period ending September 2022, lower than the September 2021 figure[15][14]. The September 2023 figure was higher than the September 2022 figure[12][15].
IRS master file, newer period. For the most recent return in the IRS master file, for the tax period ending September 2025, the IRS lists total revenue of $382,850,886 and total assets of $2,182,577,337.[4]
- Total revenue
- Total expenses
| Tax period ending | Form | Total revenue | Total expenses | Net assets at year end |
|---|---|---|---|---|
| September 2021[14] | Form 990 | $361,600,225 | $219,034,269 | $1,722,161,525 |
| September 2022[15] | Form 990 | $155,074,162 | $218,742,716 | $1,400,137,007 |
| September 2023[12] | Form 990 | $250,942,541 | $247,574,955 | $1,524,008,359 |
Totals as reported on each return. The IRS publishes these extracts one to two years after filing.
Balance sheet, tax period ending September 2023
| Line | Amount |
|---|---|
| Total assets[16] | $1,676,083,893 |
| Total liabilities[16] | $152,075,534 |
| Net assets or fund balances[16] | $1,524,008,359 |
Employees. National Gallery of Art reported 942 employees on Form W-3 for calendar year ending with or within the tax period ending September 2023 (Form 990, Part V, line 2a).[17]
Compensation over $100,000. On the Form 990 for the tax period ending September 2023, National Gallery of Art reported 311 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2).[18]
Questions people ask
- What is the EIN of National Gallery of Art?
- The IRS lists its employer identification number (EIN) as 53-6001666[5].
- Is National Gallery of Art a 501(c)(3) organization?
- The IRS lists it as exempt under section 501(c)(3), classification: Charitable Organization[1]. The ruling date in the IRS master file is December 1965[2].
- Are contributions to National Gallery of Art tax-deductible?
- IRS deductibility code 1 reads: Contributions are deductible[8]. It appears in Publication 78 data with status code PC[3].
- Where is National Gallery of Art located?
- The IRS Business Master File lists it in Landover, Maryland[5].
Facts and sources
- The IRS lists National Gallery of Art as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Charitable Organization. IRS EO Business Master File
- The ruling date in the IRS master file (the month and year of the IRS letter recognizing the exemption) is December 1965. IRS EO Business Master File
- National Gallery of Art (EIN 53-6001666) 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
- For the most recent return in the IRS master file, for the tax period ending September 2025, the IRS lists total revenue of $382,850,886 and total assets of $2,182,577,337. IRS EO Business Master File
- The IRS Exempt Organizations Business Master File lists National Gallery of Art with employer identification number (EIN) 53-6001666, located in Landover, Maryland. IRS EO Business Master File
- IRS foundation code 15 for National Gallery of 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
- The IRS master file assigns National Gallery of Art the National Taxonomy of Exempt Entities (NTEE) code A510: Arts, Culture and Humanities, Art Museums. IRS EO Business Master File
- IRS deductibility code 1 for National Gallery of Art: Contributions are deductible. IRS EO Business Master File
- IRS filing requirement code 01 for National Gallery of Art: 990 (all other) or 990EZ return. IRS EO Business Master File
- National Gallery of Art's accounting period (fiscal year) ends in September, according to the IRS master file. IRS EO Business Master File
- The IRS Form 990 series e-file data released in 2026 includes a Form 990 from National Gallery of Art for the tax period ending September 2025. IRS Form 990 e-file data
- On its Form 990 for the tax period ending September 2023, National Gallery of Art reported total revenue $250,942,541, total expenses $247,574,955, net assets or fund balances at year end $1,524,008,359. IRS SOI Form 990 extracts
- Revenue lines on the Form 990 for the tax period ending September 2023: contributions, gifts and grants $202,223,547 (Part VIII, line 1h); program service revenue $170,293 (Part VIII, line 2g); investment income $6,342,679 (Part VIII, line 3); total revenue $250,942,541 (Part VIII, line 12). IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending September 2021, National Gallery of Art reported total revenue $361,600,225, total expenses $219,034,269, net assets or fund balances at year end $1,722,161,525. IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending September 2022, National Gallery of Art reported total revenue $155,074,162, total expenses $218,742,716, net assets or fund balances at year end $1,400,137,007. IRS SOI Form 990 extracts
- Balance sheet at the end of the tax period ending September 2023 (Form 990, Part X): total assets $1,676,083,893, total liabilities $152,075,534, net assets or fund balances $1,524,008,359. IRS SOI Form 990 extracts
- National Gallery of Art reported 942 employees on Form W-3 for calendar year ending with or within the tax period ending September 2023 (Form 990, Part V, line 2a). IRS SOI Form 990 extracts
- On the Form 990 for the tax period ending September 2023, National Gallery of Art reported 311 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2). IRS SOI Form 990 extracts