This 1994 IRS study of a random sample of 300 organizations that were coded as "not required to file annual returns" by the IRS found that 21
percent of nonprofit organizations in the BMF had terminated their activities or could not be located.
The study also found that 33% of organizations had data errors other than filing status (e.g., address, name, EIN) and multiple errors were found
in 6% of the cases.
KEYWORDS: DEFUNCT, DECEASED, DEAD ORGANIZATIONS, NONFILER