TALLY OF NONPROFITS.

Identification of nonprofit organizations in a study area is often a first step in research or action projects. This article demonstrates the usefulness of combining two data sources: IRS 990 forms and municipal files on tax-exempt real property. A case study for a community in Philadelphia illustrates how merger of the two files expands the information base. Limitations and difficulties in applying this strategy are discussed, but the gain in combining the two sources is substantial. [ABSTRACT FROM AUTHOR]