Increased electronic filing, or e-filing, of nonprofit data in the United States and abroad quickens public availability, eliminates dependence on third-party proprietary datasets, and broadens access to information offering insight into previously neglected topics. On the other hand, increasingly open data require researchers to independently ensure data quality, understand limitations, and consider how data availability shapes research questions. As electronic filing becomes mandatory in the United States and more widespread elsewhere, this research considers how expanded e-filer data impact nonprofit research approaches and opportunities while assessing the generalizability and limits of existing e-filed data in the United States. While the data suggest increasing compliance with e-filing, analyses show that older nonprofits with greater capacity and sophisticated financial characteristics are historically more likely to e-file. Further, particular subsectors are more likely to e-file than others. Therefore, using existing e-filed IRS Form 990s for panel data analysis presents some generalizability concerns, although this will improve over time. Moving forward, e-filing and machine-readable access requirements bode well for both quantitative and qualitative nonprofit research, while the United States’ experience provides helpful lessons for other research settings.

在美国和国外增加的非营利数据的电子归档或电子归档加快了公共可用性，消除了对第三方专有数据集的依赖，并扩大了对信息的访问，提供了对以前被忽视的主题的洞察力。另一方面，日益开放的数据要求研究人员独立确保数据质量，了解局限性，并考虑数据可用性如何影响研究问题。随着电子申报在美国成为强制性要求并在其他地方更为普遍，本研究考虑了扩展的电子申报者数据如何影响非营利研究方法和机会，同时评估美国现有电子申报数据的普遍性和局限性。虽然数据表明对电子申请的遵守程度有所提高，分析表明，具有更大能力和复杂财务特征的较老的非营利组织历来更有可能进行电子归档。此外，特定子行业比其他子行业更有可能使用电子文件。因此，使用现有的电子提交的 IRS 表格 990 进行面板数据分析存在一些普遍性问题，尽管这会随着时间的推移而改善。展望未来，电子归档和机器可读访问要求对定量和定性非营利研究都是好兆头，而美国的经验为其他研究环境提供了有益的经验教训。虽然这会随着时间的推移而改善。展望未来，电子归档和机器可读访问要求对定量和定性非营利研究都是好兆头，而美国的经验为其他研究环境提供了有益的经验教训。虽然这会随着时间的推移而改善。展望未来，电子归档和机器可读访问要求对定量和定性非营利研究都是好兆头，而美国的经验为其他研究环境提供了有益的经验教训。