IRS Tax-Exempt Organization Registry for Connecticut

Monthly extracts from the IRS Business Master File provide a cumulative registry of all active tax-exempt organizations in Connecticut. Data includes financial metrics like ASSET_AMT and INCOME_AMT, organizational codes, and ruling dates, with records removed upon revocation of exempt status. The Internal Revenue Service maintains this file, which is updated nightly.

Use Cases

• Analyze the distribution of nonprofit activities using the ACTIVITY and NTEE_CD fields across Connecticut cities.
• Model financial stability by correlating ASSET_AMT and INCOME_AMT with ORGANIZATION and FOUNDATION codes.
• Track the establishment timeline of exempt organizations by analyzing RULING dates and TAX_PERIOD values.
• Identify organizations under group exemptions by filtering on the GROUP field and their AFFILIATION code.

Strengths

• Contains 27 distinct data fields per organization, including financial amounts and multiple classification codes.
• Updated nightly from the authoritative IRS Business Master File, ensuring current status information.

Limitations

• Limited to organizations in Connecticut, introducing a significant geographic bias for national analysis.
• Split-interest trusts are explicitly excluded, creating an incomplete picture of all tax-exempt entities.

Provenance

Source

Internal Revenue Service Business Master File.

Collection Method

Extracted monthly and cumulatively updated; records are removed upon exemption revocation.

Time Range

Accumulated since the inception of U.S. tax-exempt statutes; specific start date unknown.

Freshness

Updated nightly.

Geography

Connecticut, USA (based on filing address).