Research Note: Form 990 Data Quality and Reliability
Nonprofit and Voluntary Sector Quarterly
Published online on April 20, 2026
Abstract
Nonprofit and Voluntary Sector Quarterly, Ahead of Print.
Nonprofit financial transparency is vital for research, policy, and public trust. Yet IRS Form 990 data—the most widely used nonprofit data set—raises reliability concerns because it is unaudited and follows tax, rather than Generally Accepted Accounting ...
Nonprofit financial transparency is vital for research, policy, and public trust. Yet IRS Form 990 data—the most widely used nonprofit data set—raises reliability concerns because it is unaudited and follows tax, rather than Generally Accepted Accounting ...