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Reduction in Number of Organizations in 2012 Core File Compared to Previous Years

With the introduction of the 990-N e-postcard, many smaller organizations were no longer required to file the full Form 990 or Form 990-EZ.  990-N postcard filers are not counted in the number of reporting organizations given in Table 1.  Many organizations that had opted to file a Form 990 or 990-EZ (despite being under the minimum filing threshold) instead filed a 990-N postcard for the 2012 tax period. On the other hand, the number of nonprofits required to file a Form 990 or 990-EZ (i.e., those with gross receipts above the minium filing threshold) did not decline substantively between 2011 and 2012; in fact, the decline between 2011 and 2012 was less than the decline between 2010 and 2011.  Thus, the decline in number of organizations in the 2012 Core File compared to previous years should not be taken to mean that there was a large decline in active nonprofits, but should instead be understood as a reflection of the change in IRS filing guidelines.

Added 09/16/2014 by bmckeever


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