Table 1

Sample selection

CriteriaN
All 501(c)(3) nonprofit IRS 990 e-filings (2009–2023)2,314,512
Less duplicate organization/year filings(2,110)
Less 2009; 2023 filings (no county AQI data)(28,186)
Less nonprofits in US Virgin Islands, Puerto Rico, Guam, Northern Mariana Islands, American Samoa, Federated States of Micronesia, and Palau(3,057)
Less missing county FIPS code(3,299)
Less filings in counties without AQI data(370,609)
Less filings with missing/invalid data, lagged variables(273,730)
Total observations (990 filings)1,633,529*

Note(s):*248,749 unique 501(c)(3) organizations

Source(s): Authors' own creation

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