Here is Part II of our look at Institutional Transparency in Tzedakah Organizations. We will list major tzedakah organizations which publicly file their financial information, using the IRS Form 990 for non-profits. Links are to the most recent Form 990 stored on the Guidestar website.
(Part I was here.)
Umbrella Organizations – Torah Education and Program Services
Agudath Israel of America
Agudath Israel of America Foundation
National Council of Young Israel - DOES NOT FILE
OU – Union of Orthodox Jewish Congregations of America - DOES NOT FILE
Torah uMesorah - National Society for Hebrew Day Schools
Emunah Women of America
National Council of Young Israel's Yisrael haTzair supporting National Council efforts in Israel
RZA (Religious Zionists of America)
Bnei Akiva of the US and Canada
Chabad Lubavitch National Campus Foundation
JOFA (Jewish Orthodox Feminists of America)
Rabbinical Council of America
Star K Supervision
ZOA (Zionist Organization of America)
Outreach and Educational Programming
AOJS (Association of Orthodox Jewish Scientists)
Chabad Lubavitch Torah Educational Services
Chofetz Chaim Heritage Foundation
Merkos l’Inyonei Chinuch (But why nothing since 1998?)
National Jewish Outreach Program
Torah MiTzion Kollelim - St. Louis, Chicago, Detroit
Educational Institutions (Yeshivot and Colleges)
Beis Medrash Govoha (Lakewood Yeshiva)
Hebrew Theological College (Skokie) - DOES NOT FILE
Ner Israel Rabbinical College - DOES NOT FILE
Rabbinical College of America (Lubavitch - Morristown, NJ)
RIETS (Rabbi Isaac Elchanan Theological Seminary)
Sh’or Yoshuv - DOES NOT FILE
Yeshiva Chaim Berlin - DOES NOT FILE
Yeshiva Chovevei Torah
Rabbi Israel Meyer haCohen Rabbinical Seminary of America (Chofetz Chaim) - DOES NOT FILE
Yeshiva Torah voDaath - DOES NOT FILE
Note, as we said in Part I, that the following religious organizations are technically exempt:
1. A church, an interchurch organization of local units of a church, a convention or association of churches, or an integrated auxiliary of a church as described in Regulations section 1.6033-2(h) (such as a men’s or women’s organization, religious school, mission society, or youth group).
2. A church-affiliated organization that is exclusively engaged in managing funds or maintaining retirement programs and is described in Rev. Proc. 96-10, 1996-1 C.B. 577.
3. A school below college level affiliated with a church or operated by a religious order described in Regulations section 1.6033-2(g)(1)(vii).
4. A mission society sponsored by, or affiliated with, one or more churches or church denominations, if more than half of the society’s activities are conducted in, or directed at, persons in foreign countries.
5. An exclusively religious activity of any religious order described in Rev. Proc. 91-20, 1991-1 C.B. 524.
Also, organizations are exempt if their annual gross receipts are normally less than $25,000.
(For more information, see the IRS pdf here.)