Nonprofit Composition

We have devoted considerable efforts to developing a comprehensive database of Indiana nonprofits. For information about the database and how it was developed, please follow links available at our Searchable Database page.

Our IRS Exempt Status Initiative examines the consequences for Indiana tax-exempt organizations of new federal reporting requirements mandated under the Pension Protection Act of 2006. Effective January 1, 2007, the act required all IRS-registered nonprofits to file annually with the IRS, including small nonprofits with revenues of $25,000 or less that previously had been exempted from annual reporting requirements. Organizations that fail to report annually for three consecutive years lose their tax-exempt status. As of June 2011, 6,152 Indiana nonprofits have lost their exempt status because they failed to meet the new reporting requirements.

Finally, we have analyzed the database to assess what it tells us about the major listings of nonprofits available to researchers and policy makers and to examine the distribution and composition of nonprofits across the state. For a list of reports and papers, please see the section on "Nonprofit Database" at the Paper Abstracts page.