{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,2,21]],"date-time":"2025-02-21T14:21:59Z","timestamp":1740147719747,"version":"3.37.3"},"reference-count":19,"publisher":"American Accounting Association","issue":"1","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2023,3,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>This paper presents and describes data for nonprofit Internal Revenue Service (IRS) filings in the United States of America. The data contains 831 attributes and 1,102,884 records for the years 2016 to 2021. Among other items, the data include nonprofits' comparative financial data, governance disclosures, hired contractors, management compensation, a detailed statement of revenue, statement of functional expenses, external audit, federal audit election, and reconciliation of net assets. The data are generated using Structured Query Language (SQL) self-developed code to convert the IRS Form 990 Extensible Markup Language (XML) tax filing files to a dataset in Excel. This paper is the first to convert these XML files and provide much-needed open access to nonprofit data in a long format.1 The source code that we developed and a step-by-step guide are included in this paper, allowing researchers to update this dataset.<\/jats:p>","DOI":"10.2308\/isys-2022-031","type":"journal-article","created":{"date-parts":[[2022,8,3]],"date-time":"2022-08-03T17:57:27Z","timestamp":1659549447000},"page":"169-188","source":"Crossref","is-referenced-by-count":3,"title":["Toward Automating Shredding Nonprofit XML Files: The Case of IRS Form 990 Data"],"prefix":"10.2308","volume":"37","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-0218-2824","authenticated-orcid":false,"given":"Husam","family":"Abu-Khadra","sequence":"first","affiliation":[{"name":"Roosevelt University"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-5153-2531","authenticated-orcid":false,"given":"David","family":"Olsen","sequence":"additional","affiliation":[{"name":"Utah Tech University"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1112","published-online":{"date-parts":[[2023,4,4]]},"reference":[{"issue":"1","key":"2024031218453276200_B1","doi-asserted-by":"crossref","first-page":"30","DOI":"10.31966\/jabminternational.v27i1.560","article-title":"The impact of audit committees on US nonprofit organizations' governance.","volume":"27","author":"Abu Khadra","year":"2020","journal-title":"Journal of Accounting, Business and Management (JABM)"},{"issue":"3","key":"2024031218453276200_B2","doi-asserted-by":"crossref","first-page":"409","DOI":"10.1108\/IJAIM-10-2019-0117","article-title":"Nonprofit organization fraud reporting: Does governance matter?","volume":"28","author":"Abu Khadra","year":"2020","journal-title":"International Journal of Accounting & Information Management"},{"issue":"4","key":"2024031218453276200_B3","doi-asserted-by":"crossref","first-page":"106858","DOI":"10.1016\/j.jaccpubpol.2021.106858","article-title":"Does it pay to pray? Religious nonprofits and funding","volume":"41","author":"Altamuro","year":"2022","journal-title":"Journal of Accounting and Public Policy"},{"key":"2024031218453276200_B4","unstructured":"Amazon Web Services (AWS). 2016. IRS 990 filing data is now available as an AWS public data set. (February 22). https:\/\/aws.amazon.com\/blogs\/publicsector\/irs-990-filing-data-now-available-as-an-aws-public-data-set\/"},{"issue":"4","key":"2024031218453276200_B5","doi-asserted-by":"crossref","first-page":"1665","DOI":"10.1007\/s11142-018-9473-z","article-title":"Nonprofit executive incentive pay","volume":"23","author":"Balsam","year":"2018","journal-title":"Review of Accounting Studies"},{"issue":"2","key":"2024031218453276200_B6","doi-asserted-by":"crossref","first-page":"95","DOI":"10.2979\/phileduc.2.2.05","article-title":"Accessing IRS Form 990 data with Excel","volume":"2","author":"Barreto","year":"2019","journal-title":"Philanthropy & Education"},{"issue":"4","key":"2024031218453276200_B7","doi-asserted-by":"crossref","first-page":"106923","DOI":"10.1016\/j.jaccpubpol.2021.106923","article-title":"Funding implications of normal and excessive profitability in the nonprofit sector","volume":"41","author":"Basu","year":"2022","journal-title":"Journal of Accounting and Public Policy"},{"key":"2024031218453276200_B8","unstructured":"Camper, N.\n          . 2016. A strong nonprofit sector is key to thriving communities. The Aspen Institute (May 22). https:\/\/www.aspeninstitute.org\/blog-posts\/a-strong-nonprofit-sector-is-key-to-thriving-communities\/"},{"issue":"1","key":"2024031218453276200_B9","doi-asserted-by":"crossref","first-page":"52","DOI":"10.2308\/JFAR-19-008","article-title":"Status of nonprofits and fraud: An exploratory study of risks, controls, and general organizational characteristics","volume":"5","author":"Eining","year":"2020","journal-title":"Journal of Forensic Accounting Research"},{"issue":"3","key":"2024031218453276200_B10","doi-asserted-by":"crossref","first-page":"463","DOI":"10.1007\/s10551-020-04516-2","article-title":"The effect of large corporate donors on nonprofit performance","volume":"172","author":"Finley","year":"2021","journal-title":"Journal of Business Ethics"},{"key":"2024031218453276200_B11","article-title":"Social media, signaling, and donations: Testing the financial returns on nonprofits' social media investment","author":"Harris","year":"2021","journal-title":"Review of Accounting Studies"},{"issue":"2","key":"2024031218453276200_B12","doi-asserted-by":"crossref","first-page":"579","DOI":"10.2308\/accr-50874","article-title":"The effect of nonprofit governance on donations: Evidence from the revised Form 990","volume":"90","author":"Harris","year":"2015","journal-title":"The Accounting Review"},{"issue":"1","key":"2024031218453276200_B13","doi-asserted-by":"crossref","first-page":"149","DOI":"10.1007\/s10551-015-2921-9","article-title":"Why bad things happen to good organizations: The link between governance and asset diversions in public charities","volume":"146","author":"Harris","year":"2017","journal-title":"Journal of Business Ethics"},{"key":"2024031218453276200_B14","unstructured":"Internal Revenue Service (IRS). 2018. Pub 5331: Charities and other tax-exempt organizations, tax year 2015. (March 22). https:\/\/www.irs.gov\/pub\/irs-pdf\/p5331.pdf"},{"key":"2024031218453276200_B15","unstructured":"Internal Revenue Service (IRS). 2022. Form 990 series downloads. (April 22). https:\/\/www.irs.gov\/charities-non-profits\/form-990-series-downloads"},{"key":"2024031218453276200_B16","unstructured":"National Council of Nonprofits. 2020. Economic impact. (February 22). https:\/\/www.councilofnonprofits.org\/economic-impact"},{"issue":"1","key":"2024031218453276200_B17","doi-asserted-by":"crossref","first-page":"176","DOI":"10.2308\/JFAR-2020-018","article-title":"An investigation of nonprofit reporting of significant diversions of assets","volume":"6","author":"Scheetz","year":"2021","journal-title":"Journal of Forensic Accounting Research"},{"key":"2024031218453276200_B18","unstructured":"Teradata. 2015. Teradata database Teradata XML. (May 22). https:\/\/docs.teradata.com\/r\/4hkdo4nmM~f1eM4Sp2Nw4w\/root (last accessed May 22, 2022)."},{"key":"2024031218453276200_B19","unstructured":"The Nonprofit Link. 2002. What is the form 990? What is its history? (FAQ). (March 22). http:\/\/www.thenonprofitlink.org\/knowledgebase\/detail.php?linkID=106&category=13&xrefID=3481"}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/37\/1\/169\/106211\/i0888-7985-37-1-169.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/37\/1\/169\/106211\/i0888-7985-37-1-169.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,3,12]],"date-time":"2024-03-12T18:45:48Z","timestamp":1710269148000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/37\/1\/169\/10137\/Toward-Automating-Shredding-Nonprofit-XML-Files"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2023,3,1]]},"references-count":19,"journal-issue":{"issue":"1","published-online":{"date-parts":[[2023,4,4]]},"published-print":{"date-parts":[[2023,3,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-2022-031","relation":{},"ISSN":["0888-7985","1558-7959"],"issn-type":[{"type":"print","value":"0888-7985"},{"type":"electronic","value":"1558-7959"}],"subject":[],"published":{"date-parts":[[2023,3,1]]}}}