부산대학교 도서관

The article discusses the valuable information that can be gathered by investigative reporters about nonprofit organizations from the Internal Revenue Service (IRS) 990 form. The best way to identify nonprofit organizations is to buy the exempt organizations database of the IRS or engaging the services of Guidestar which holds 5 million 990s data from 1.8 million nonprofit organizations. Several pitfalls in the investigation of 990s include many nonprofits which do not file 990s such as churches and charities with revenue lower than 25,000 U.S. dollars.