Not-for-Profit Humanities Organizations and Their Revenues: Trends among the Major Organization Types
- Although they represented only 23% of not-for-profit humanities organizations in 2012, museums had close to half of all revenues (Indicator IV-21a).1 The inverse was true of history organizations, which accounted for 32% of all humanities organizations but garnered only 17% of all revenues. (These data do not include the substantial number of museums and history institutions that are operated by the government or by colleges and universities.)2
- Like history organizations, cultural and ethnic awareness organizations had a revenue share (5%) that was considerably smaller than their share (13%) of the total number of humanities not-for-profits.
- The number of history organizations peaked in 2004, with small declines in 2009 and 2012, while the number of museums, as well as cultural and ethnic organizations, increased continually over the same time span (Indicator IV-21b). The numbers of organizations in other categories were relatively unchanged from 2004 to 2012.
- From 1989 to 2012, museums had revenues that dwarfed those of other types of humanities organizations (due primarily to a relatively small number of exceptionally large institutions, such as the Metropolitan Museum of Art in New York; Indicator IV-21c). Museums also experienced the largest proportional decline in revenue among humanities organizations during the recession (with a 24% drop in reported revenues among organizations in this category from 2004 to 2009). By 2012, museum organizations’ revenues had risen to 98% of their prerecession level.
Endnotes
- 1For the purposes of the Humanities Indicators, the term museum organization encompasses art museums, history museums, ethnic heritage museums, multidisciplinary museums, the support organizations for such museums, and museum associations (see “What Is a ‘Humanities Organization’?”).
- 2For the purposes of the Humanities Indicators, the term history organization includes historical societies, historical preservation groups, the support organizations for historical societies and historical preservation groups, professional societies and associations, and other organizations with a historical focus (see “What Is a ‘Humanities Organization’?”).
IV-21a: Distribution of Not-for-Profit Humanities Organizations and Their Revenues across Organizational Types, 2012*
* Organizations whose gross receipts were $50,000 or more. Years are “circa” years, a concept developed by the collector of these data to compensate for the often substantial lag between the end of organizations’ fiscal year and their filing of IRS Form 990, the annual financial report required of all public charities—and the source of the data presented in this indicator. For more on circa years and the rationale for excluding organizations with gross receipts of less than $50,000, see “About the Data.” Shares may not add to 100%, due to rounding.
Source: Original analysis by the Humanities Indicators of data culled from the Internal Revenue Service Form 990 Return Transaction Files by the Urban Institute’s National Center for Charitable Statistics. Revenues were adjusted for inflation using the Gross Domestic Product Implicit Price Deflators produced by the U.S. Department of Commerce’s Bureau of Economic Analysis (annual deflators, vintage 3/27/2015; , accessed 4/6/2015.
The not-for-profit organizations that are the focus of this indicator are all IRS-designated 501(c)(3) public charities. As the IRS explains: “A private foundation is any domestic or foreign organization described in section 501(c)(3) of the Internal Revenue Code except for an organization referred to in section 509(a)(1), (2), (3), or (4). In effect, the definition divides section 501(c)(3) organizations into two classes: private foundations and public charities. Generally, organizations that are classified as public charities are those that . . .
- Have an active program of fundraising and receive contributions from many sources, including the general public, governmental agencies, corporations, private foundations or other public charities,
- Receive income from the conduct of activities in furtherance of the organization’s exempt purposes, or
- Actively function in a supporting relationship to one or more existing public charities.
Private foundations, in contrast, typically have a single major source of funding (usually gifts from one family or corporation rather than funding from many sources) and most have as their primary activity the making of grants to other charitable organizations and to individuals, rather than the direct operation of charitable programs” (, accessed 5/29/2015).
The data presented here are for “circa” years, a concept developed by NCCS to compensate for the often substantial lag between the end of organizations’ fiscal year and their filing of IRS Form 990. The range of the circa year period includes fiscal periods starting in the most recent calendar year, plus the prior two calendar years.
* For an inventory of the kinds of institutions and groups considered “humanities organizations” for the purpose of this indicator, as well as examples of the types of organizations included in each of the broad categories of humanities organizations, see “What is a ‘Humanities Organization’?” The humanities not-for-profit sector as defined here does not include private not-for-profit general educational programs or institutions.
* Organizations whose gross receipts were $50,000 or more. Years are “circa” years, a concept developed by the collector of these data to compensate for the often substantial lag between the end of organizations’ fiscal year and their filing of IRS Form 990, the annual financial report required of all public charities—and the source of the data presented in this indicator. For more on circa years and the rationale for excluding organizations with gross receipts of less than $50,000, see “About the Data.”
Source: Original analysis by the Humanities Indicators of data culled from the Internal Revenue Service Form 990 Return Transaction Files by the Urban Institute’s National Center for Charitable Statistics. Revenues were adjusted for inflation using the Gross Domestic Product Implicit Price Deflators produced by the U.S. Department of Commerce’s Bureau of Economic Analysis (annual deflators, vintage 3/27/2015; , accessed 4/6/2015).
The not-for-profit organizations that are the focus of this indicator are all IRS-designated 501(c)(3) public charities. As the IRS explains: “A private foundation is any domestic or foreign organization described in section 501(c)(3) of the Internal Revenue Code except for an organization referred to in section 509(a)(1), (2), (3), or (4). In effect, the definition divides section 501(c)(3) organizations into two classes: private foundations and public charities. Generally, organizations that are classified as public charities are those that . . .
- Have an active program of fundraising and receive contributions from many sources, including the general public, governmental agencies, corporations, private foundations or other public charities,
- Receive income from the conduct of activities in furtherance of the organization’s exempt purposes, or
- Actively function in a supporting relationship to one or more existing public charities.
Private foundations, in contrast, typically have a single major source of funding (usually gifts from one family or corporation rather than funding from many sources) and most have as their primary activity the making of grants to other charitable organizations and to individuals, rather than the direct operation of charitable programs” (, accessed 5/29/2015).
The data that are the basis of the analysis presented here were culled by the Urban Institute’s National Center for Charitable Statistics (NCCS) from the IRS Form 990 Return Transaction Files. In the earlier years for which data are presented here—1989, 1994, 1999, and 2004—the IRS required that every tax-exempt public charity with typical gross receipts of $25,000 or more complete the Form 990 annually. Using the form, charities described their financial condition, activities, and key personnel. The IRS has since changed its rules with regard to which organizations must file and how much financial information they must provide. To ensure the comparability of data for earlier years with data for 2009 and 2012, the Humanities Indicators (HI) limited the updated analysis to organizations whose gross receipts were typically $50,000 or more.
In analyzing the information supplied by organizations on their Form 990s, the NCCS employs the National Taxonomy of Exempt Entities (NTEE), a widely used categorization scheme developed by NCCS to distinguish among the various kinds of organizations on the basis of their primary mission. While the NTEE includes a category for the humanities, other types of organizations that the HI consider to fall within this category, such as humanities-focused museums and libraries, are classified separately within the NTEE. In 2005, at the request of the HI’s data analysis team, the NCCS assembled information on all tax-exempt humanities organizations that fall within the HI’s purview* at five-year intervals going back as many years as the NCCS database permitted. This yielded data for a 15-year period extending from 1989 to 2004. The recent update of this indicator involved adding two data points (2009 and 2012) and also data for certain organizations that were not captured as part of the first analysis, including adult literacy organizations and heritage language schools.
The data presented here are for “circa” years, a concept developed by NCCS to compensate for the often substantial lag between the end of organizations’ fiscal year and their filing of IRS Form 990. The range of the circa year period includes fiscal periods starting in the most recent calendar year, plus the prior two calendar years.
* For an inventory of the kinds of institutions and groups considered “humanities organizations” for the purpose of this indicator, as well as examples of the types of organizations included in each of the broad categories of humanities organizations, see “What is a ‘Humanities Organization’?” The humanities not-for-profit sector as defined here does not include private not-for-profit general educational programs or institutions.
* Organizations whose gross receipts were $50,000 or more. Years are “circa” years, a concept developed by the collector of these data to compensate for the often substantial lag between the end of organizations’ fiscal year and their filing of IRS Form 990, the annual financial report required of all public charities—and the source of the data presented in this indicator. For more on circa years and the rationale for excluding organizations with gross receipts of less than $50,000, see “About the Data.”
Source: Original analysis by the Humanities Indicators of data culled from the Internal Revenue Service Form 990 Return Transaction Files by the Urban Institute’s National Center for Charitable Statistics. Revenues were adjusted for inflation using the Gross Domestic Product Implicit Price Deflators produced by the U.S. Department of Commerce’s Bureau of Economic Analysis (annual deflators, vintage 3/27/2015; , accessed 4/6/2015).
The not-for-profit organizations that are the focus of this indicator are all IRS-designated 501(c)(3) public charities. As the IRS explains: “A private foundation is any domestic or foreign organization described in section 501(c)(3) of the Internal Revenue Code except for an organization referred to in section 509(a)(1), (2), (3), or (4). In effect, the definition divides section 501(c)(3) organizations into two classes: private foundations and public charities. Generally, organizations that are classified as public charities are those that . . .
- Have an active program of fundraising and receive contributions from many sources, including the general public, governmental agencies, corporations, private foundations or other public charities,
- Receive income from the conduct of activities in furtherance of the organization’s exempt purposes, or
- Actively function in a supporting relationship to one or more existing public charities.
Private foundations, in contrast, typically have a single major source of funding (usually gifts from one family or corporation rather than funding from many sources) and most have as their primary activity the making of grants to other charitable organizations and to individuals, rather than the direct operation of charitable programs” (, accessed 5/29/2015).
The data that are the basis of the analysis presented here were culled by the Urban Institute’s National Center for Charitable Statistics (NCCS) from the IRS Form 990 Return Transaction Files. In the earlier years for which data are presented here—1989, 1994, 1999, and 2004—the IRS required that every tax-exempt public charity with typical gross receipts of $25,000 or more complete the Form 990 annually. Using the form, charities described their financial condition, activities, and key personnel. The IRS has since changed its rules with regard to which organizations must file and how much financial information they must provide. To ensure the comparability of data for earlier years with data for 2009 and 2012, the Humanities Indicators (HI) limited the updated analysis to organizations whose gross receipts were typically $50,000 or more.
In analyzing the information supplied by organizations on their Form 990s, the NCCS employs the National Taxonomy of Exempt Entities (NTEE), a widely used categorization scheme developed by NCCS to distinguish among the various kinds of organizations on the basis of their primary mission. While the NTEE includes a category for the humanities, other types of organizations that the HI consider to fall within this category, such as humanities-focused museums and libraries, are classified separately within the NTEE. In 2005, at the request of the HI’s data analysis team, the NCCS assembled information on all tax-exempt humanities organizations that fall within the HI’s purview* at five-year intervals going back as many years as the NCCS database permitted. This yielded data for a 15-year period extending from 1989 to 2004. The recent update of this indicator involved adding two data points (2009 and 2012) and also data for certain organizations that were not captured as part of the first analysis, including adult literacy organizations and heritage language schools.
The data presented here are for “circa” years, a concept developed by NCCS to compensate for the often substantial lag between the end of organizations’ fiscal year and their filing of IRS Form 990. The range of the circa year period includes fiscal periods starting in the most recent calendar year, plus the prior two calendar years.
* For an inventory of the kinds of institutions and groups considered “humanities organizations” for the purpose of this indicator, as well as examples of the types of organizations included in each of the broad categories of humanities organizations, see “What is a ‘Humanities Organization’?” The humanities not-for-profit sector as defined here does not include private not-for-profit general educational programs or institutions.
