Beginning 1988, year-end level is calculated from SOI, Charities and Other Tax-Exempt Organizations, Table 3. Form 990 Returns of 501(c)(3)-(9) Organizations: Balance Sheet and Income Statement Items, by Code Section, lines Accounts payable and Grants payable, sum of columns 1 through 7; plus an estimated portion of Table 4. Form 990-EZ Returns of 501(c)(3)-(9) Organizations: Selected Items, by Code Section, line Total liabilities, sum of columns 1 through 7, based on Form 990 filers' liability detail. Quarterly data are linearly interpolated. Unadjusted transactions are equal to the change in the level. Annual transactions after the last SOI estimated as the 5-year moving average of the observed transactions.
Last edited on: 02/28/2017