Accessing Cloud Data to Expand Research and Analytical Opportunities: An Example using IRS/AWS Data for Nonprofit Organizations

The IRS Form 990 provides a rich set of financial and nonfinancial information about nonprofit organizations. Historically, these returns were available to researchers in PDF format, or partial data were available through information aggregators. Beginning in 2011, the forms were e-filed in an XML format, and those files are made available to the public at no monetary cost. To date over 2.6 million of these returns have been filed and are currently available online. This study uses the design science paradigm to describe the process of accessing the forms from AWS (Amazon Web Services), examining XML structures, transforming the data, and loading that data into an updatable database. The resulting database is then used to demonstrate the artifact's effectiveness through a variety of inquiries. The process extends researchers' capabilities to use newly available data to investigate accounting, governance, and other questions that were not previously feasible to consider. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M41; M48; M49.