The Internal Revenue Service's Exempt Organization Select Check provides quick information about particular non-profit organizations, and the general deductibility level of contributions. For more detailed financial data regarding tax-exempt organizations, the best source is the annual Form 990 filed with the IRS. Form 990 archives are available through a number of sources:
- Duke University community members have access to GuideStar, a leading source of reliable nonprofit information and backfiles of Form 990.
- Charity Navigator is another option to review ratings of charitable organizations, including percentages of revenue spent on actual programs and services versus overhead.
- ProPublica Nonprofit Explorer also includes basic financials and free 990 downloads.
For more information about charitable organizations and tax law, check out the resources listed in the research guide to Federal Tax or Ask a Librarian.