The IRS 990 e-File Database refers to a collection of electronically filed Form 990 documents submitted by tax-exempt organizations starting in 2012. Wgereas the NCCS Core data series is more comprehensive in terms of organizations in the dataset, the Efile database provides the most comprehensive financial and operational information about the organization's activities, governance, and finances.

Electronic Filing (e-File): The IRS allows tax-exempt organizations to electronically file their Form 990 returns. This electronic filing process is often referred to as "e-filing," and it provides a more efficient and streamlined way for organizations to submit their annual financial information to the IRS.

Transparency and Compliance: The availability of Form 990 filings online encourages nonprofit organizations to maintain transparency and comply with IRS reporting requirements. It also helps donors and grantmakers make informed decisions about their financial support.

Public Access: The IRS 990 e-File Database is an essential resource for transparency and accountability within the nonprofit sector. It allows stakeholders, including donors, researchers, grantmakers, and the general public, to access information about a tax-exempt organization's activities, governance, and financial health.

Form 990 filings contain a wealth of information, including details about an organization's revenue, expenses, assets, liabilities, executive compensation, board members, mission statement, and descriptions of its programs and activities.

Research and Analysis: Researchers and analysts often use the IRS 990 e-File Database to study nonprofit organizations, assess their financial health, track trends in the sector, and evaluate the impact of policies and regulations on tax-exempt entities.

The IRS began releasing Efile data through its website and other third-party platforms starting in 2015. The data is released in XML formats that can be challenging to use. NCCS provides a version that has been converted into a relational database with 126 distinct tables that reflect the discrte Parts represented on Form 990 and Schedules.

While most parts of Form 990 and Schedules are made available to the public, some sensitive information, such as donor names and addresses, is redacted to protect privacy.

The availability and accessibility of the IRS 990 e-File Database contribute to transparency, accountability, and the overall understanding of the nonprofit sector in the United States.