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Research and Public Policy : Social and Public Policy Research

Tax Foundation

Principled Research. Insightful Analysis. Engaged Experts.

three stars

82.13

1325 G Street N.W. Suite 950
Washington, DC 20005
tel: (202) 464-6200   Web Site
EIN: 52-1703065

Board Leadership
David P. Lewis
Chairman

CEO
Scott A. Hodge
President

  Score
(out of 100)
Rating
Overall Score & Rating 82.13 three stars
  Financial 74.92 two stars
  Accountability & Transparency 97.00 four stars
This rating was published 12/20/2019 and includes data from FY2018, the most recent 990 received at that time.

The Tax Foundation is the nation's leading independent tax policy research organization. Since 1937, our principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and local levels.

The organization's founders envisioned a world where the tax code doesn't stand in the way of success. Tax reform isn't just about growing the economy or raising revenue; it's about making people better off. That's why we're so passionate about our mission to lead the tax reform debate toward the principles of sound tax policy: simplicity, neutrality, transparency, and stability.

Our research and outreach highlight our tax code's strengths and weaknesses, and show how tax policy impacts taxpayers, the government, and the economy at large. We use our research to foster competition and advise policymakers on how to improve their tax systems.

The Tax Foundation is the nation's leading independent tax policy research organization. Since 1937, our principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and local levels.

The organization's founders envisioned a world where the tax code doesn't stand in the way of success. Tax reform isn't just about growing the economy or raising revenue; it's about making people better off. That's why we're so passionate about our mission to lead the tax reform debate toward the principles of sound tax policy: simplicity, neutrality, transparency, and stability.

Our research and outreach highlight our tax code's strengths and weaknesses, and show how tax policy impacts taxpayers, the government, and the economy at large. We use our research to foster competition and advise policymakers on how to improve their tax systems.

Impact Information

GuideStar is Charity Navigator's trusted partner in sharing information on how this organization seeks impact.  GuideStar has recognized this organization with a Platinum Seal of Transparency for voluntarily and publicly sharing information about how they measure their progress and results.  Learn More about Impact Information.
Reported Results
Showing 3 of 5
Total in 2019
Number of media citations of research or experts
18,494
Number of downloads of the organization's materials and explanations
262,838
Number of states in which we testified or presented to officials in person
34
Percent of Board of Directors who personally donates to the organization
100
Number of website pageviews
16,364,400
This impact information is current as of August 2020, when it was provided to us by GuideStar. At this time, Impact information published on this organization's page has no effect on its rating per our methodology.

Financial

two stars

74.92

Accountability & Transparency

four stars

97.00

This rating was published 12/20/2019 and includes data from FY2018, the most recent 990 received at that time.
Overall Rating Chart
  Program Expenses
(Percent of the charity's total expenses spent on the programs
and services it delivers)
67.5%
  Administrative Expenses 9.3%
  Fundraising Expenses 23.0%
  Fundraising Efficiency $0.21
  Working Capital Ratio (years) 0.64
  Program Expenses Growth 6.4%
  Liabilities to Assets 25.6%
All data for Financial Performance Metrics calculations was provided by Tax Foundation on recent 990s filed with the IRS.
All data for Financial Performance Metrics calculations was provided by Tax Foundation on recent 990s filed with the IRS.

Constituent Voice

Charity Navigator believes collecting feedback from the people an organization serves can make it more effective. That is why we're partnering with GuideStar by Candid to share Constituent Voice information with you. Here's how this organization is listening and learning from its constituents:
How is the organization collecting feedback?
Electronic surveys (by email, tablet, etc), Paper surveys, Case management notes, Suggestion box/email
How is the organization using feedback?
To identify and remedy poor client service experiences, To identify bright spots and enhance positive service experiences, To make fundamental changes to our programs and/or operations, To inform the development of new programs/projects, To identify where we are less inclusive or equitable across demographic groups, To strengthen relationships with the people we serve
With whom is the organization sharing feedback?
The people we serve, Our staff, Our board, Our funders, Our community partners
What challenges does the organization face when collecting feedback?
It is difficult to get the people we serve to respond to requests for feedback
Describe a recent change in your organization that resulted from feedback.
Note: This organization did not answer this question
This Constituent Voice information is provided to us by Candid. At this time, Constituent Voice information published on this organization's page has no effect on its rating per our methodology.

Highly Rated

Charity Name & State Overall Score Overall Rating
Tax Foundation (DC) 82.13 three stars
Institute for Agriculture and Trade Policy (MN) 89.32 three stars
Clal - The National Jewish Center for Learning and Leadership (NY) 89.34 three stars
National Institute on Money in State Politics (MT) 90.71 four stars
American Academy of Arts and Sciences (MA) 87.08 three stars

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REVENUE  
Contributions  
   Contributions, Gifts & Grants $4,690,077
   Federated Campaigns $0
   Membership Dues $0
   Fundraising Events $737,274
   Related Organizations $0
   Government Grants $0
Total Contributions $5,427,351
   Program Service Revenue $0
Total Primary Revenue $5,427,351
   Other Revenue $-112,530
TOTAL REVENUE $5,314,821
   
EXPENSES  
   Program Expenses $3,399,808
   Administrative Expenses $653,606
   Fundraising Expenses $1,047,225
TOTAL FUNCTIONAL EXPENSES $5,100,639
   
Payments to Affiliates $0
Excess (or Deficit) for the year $214,182
   
Net Assets $3,162,322

Program names and associated costs are listed for the top programs as reported on the charity's most recently filed Form 990. The top programs displayed will include the largest three programs, or those programs covering at least 60% of the charity's total expenses, whichever comes first.

Program Name Amount Spent % of Program Expenses
Federal Tax Policy Programs $1,382,004 40.6%
State Tax Policy Programs $1,016,779 29.9%
Research and Communication $446,465 13.1%

Ratings History

Form 990 FYE Date Published Overall Score Overall Rating
CN 2.1
2017-12 12/20/2019 84.52 three stars
2017-12 12/20/2019 84.52 three stars
2016-12 05/01/2018 84.96 three stars
2016-12 02/01/2018 83.52 three stars
2015-12 12/01/2016 87.15 three stars
2014-12 06/01/2016 86.59 three stars
 
CN 2.0
2014-12 11/01/2015 90.68 four stars
2013-12 03/01/2015 88.60 three stars
2013-12 12/22/2014 88.15 three stars
2011-12 10/01/2013 74.82 two stars
2011-12 10/01/2013 74.82 two stars
2010-12 09/20/2011 71.63 two stars
 
CN 1.0
2009-12 11/01/2010 67.54 one star

The data displayed on this tab is provided by the IRS in the form of Publication 78 and the Business Master File (BMF).

EIN 52-1703065
Name in IRS Master File TAX FOUNDATION
NTEE Code W05
NTEE Classification Research Institutes and/or Public Policy Analysis
NTEE Type Public, Society Benefit - Multipurpose and Other
Classification Charitable Organization
Subsection 501(c)(3)  (View the list of codes)
Activities (124) Study and research (non-scientific)
Foundation Status Organization which receives a substantial part of its support from a governmental unit or the general public   170(b)(1)(A)(vi)
Deductibility Contributions are deductible
Affiliation Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations).
Group Name [Not Applicable]
Ruling Date December, 1990
Filing Requirement 990 (all other) or 990EZ return
Fiscal Year End December
IRS Forms 990
(provided courtesy of Foundation Center)
(Log In or Register Now to View Forms 990!)
  • December, 2016
  • December, 2015
  • December, 2014
  • December, 2013
  • December, 2012
Compensation % of Expenses Paid to Title
$281,583 5.52% Scott Hodge President

Highly Rated

Charity Name & State Overall Score Overall Rating
Tax Foundation (DC) 82.13 three stars
Michigan League for Public Policy (MI) 91.59 four stars
National Employment Law Project (NY) 92.22 four stars
Public Knowledge (DC) 89.62 three stars
Center for Economic and Policy Research (DC) 91.85 four stars

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Constituent Voice

This organization is sharing information on how they communicate with stakeholders to better inform your giving.

Charity Contact Info

Tax Foundation
1325 G Street N.W.
Suite 950
Washington, DC 20005
tel: (202) 464-6200
EIN: 52-1703065

Visit Web Site

Board Leadership

David P. Lewis
Chairman

CEO

Scott A. Hodge
President

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