We apologize for the complexity of the selections here but there's no "one size fits all" for displaying information on community organizations and resources. Some people think solely in terms of formal nonprofit organizations that are registered with the IRS, while others make no distinction between formal and informal organizations or programs, or whether they are nonprofit, for-profit, or governmental. The choice often depends on what you would like to know.
This note provides an overview of your choices:
For-profit -- Government Entities -- Nonprofit Organizations
At the most basic level, community resources or "organizations" can be grouped into nonprofit, for-profit or government entities. (For purposes of providing a resource map, most users would want to see libraries or schools, even though they are technically not "organizations.")
IRS Legal Categories for Nonprofits: 501(c)(3) Public charities -- 501(c)(3) Private foundations -- Non-501(c)(3) exempt orgs
The universe of nonprofit organizations registered with the IRS can be broken down into three broad categories:
Public charities. This includes most organizations that people think of as nonprofits: universities, human service organizations, arts organizations, hospitals and other nonprofit heatlh care organizations, and much more. Most are focused on providing a public or community benefit, either through delivering services, education, or research.
Private foundations. Most (but not all) private foundations have endowments (assets that yield investment income) and provide grants to other nonprofit organizations.
Other Non-501(c)(3) Exempt Organizations. Labor unions, Chambers of Commerce, rural electric coops, and many other types of organizations are also nonprofit organizations although they are generally NOT eligible for tax-deductible donations.
Other Nonprofit Categories: Registered & Unregistered -- Registered with IRS -- Only current 990 filers -- Only Non-registered
Unregistered Organizations. The website also permits users to add information on "kitchen table" informal organizations (such as some community theaters, environmental organizations, neighborhood associations, and more). They may be incorporated with the state but not registered with the IRS, or they may not even have that formal status.
Current 990 Filers. Most public charities and "other exempt organizations" as well as ALL private foundations are required to file a detailed "information return" with the IRS each years. As a practical matter, this will include all organizations (other than religious congregations) with revenues of more than $50,000.
Most other organizations (other than religious congregations) with less than $50,000 in revenue are now required to file an "e-Postcard" each year with the IRS, but this provides no financial data. "Current 990 Filers" includes all organizations filing Form 990s, 990-EZs, and 990-PFs within the past two years.