Arts and culture charities, by the numbers.
23,413 of them filed a full Form 990 and spent $48.4B between them.
- 23,413
- charities filing a full Form 990, 5,679 spending $1M+
- $48.4B
- spent in their latest year, with $32.2B coming in as gifts and grants
- 10%
- of all that spending by the 10 biggest
What “arts and culture” covers.
The biggest slice is performing arts, at 30% of all spending in the cause. Spending outside these groups is in charities the IRS coded more generally.
Spending in each charity's latest e-filed Form 990 (Part I, line 18), grouped by the NTEE code in the IRS master file.
The biggest 400 arts and culture charities.
| # | Charity | Spending | Program share | Cost to raise $1 | Savings | CEO pay |
|---|---|---|---|---|---|---|
| 1 | Smithsonian InstitutionOur file Washington, DC · Museums · FY 2025 | $1.7B | 75% | 6¢ | 46 mo | $609K |
| 2 | Public Broadcasting ServiceOur file Arlington, VA · Media and communications · FY 2025 | $584.5M | 92% | 0¢ | 11 mo | $1.47M |
| 3 | Metropolitan Museum of ArtOur file New York, NY · Museums · FY 2025 | $502.0M | 57% | 7¢ | 138 mo | $1.80M |
| 4 | Crystal Stairs Los Angeles, CA · Arts councils and cultural groups · FY 2025 | $375.2M | 97% | 0¢ | 1 mo | $421K |
| 5 | National Public RadioOur file Washington, DC · Media and communications · FY 2025 | $335.5M | 65% | 8¢ | 6 mo | $695K |
| 6 | Metropolitan Opera AssociationOur file New York, NY · Performing arts · FY 2025 | $325.3M | 85% | 8¢ | 6 mo | – |
| 7 | Harvard Business School Publishing Brighton, MA · Media and communications · FY 2025 | $312.8M | 94% | – | 2 mo | $682K |
| 8 | John F Kennedy Center for the Performing ArtsOur file Washington, DC · Performing arts · FY 2025 | $306.3M | 88% | 4¢ | 31 mo | $1.36M |
| 9 | Museum of Modern ArtOur file New York, NY · Museums · FY 2025 | $305.3M | 74% | 16¢ | 91 mo | – |
| 10 | Canada Council for the Arts Canada, CA · Arts councils and cultural groups · FY 2026 | $290.7M | 93% | 0¢ | 15 mo | $246K |
| 11 | National Gallery of ArtOur file Landover, MD · Museums · FY 2025 | $285.9M | 71% | 3¢ | 83 mo | – |
| 12 | American Museum of Natural HistoryOur file New York, NY · Museums · FY 2025 | $278.6M | 83% | 8¢ | 48 mo | $1.22M |
| 13 | GBH (WGBH Educational Foundation)Our file Brighton, MA · Media and communications · FY 2025 | $237.2M | 83% | 22¢ | 31 mo | $676K |
| 14 | Lincoln Center for the Performing ArtsOur file New York, NY · Performing arts · FY 2025 | $231.7M | 75% | 7¢ | 32 mo | $2.25M |
| 15 | Los Angeles Philharmonic Association Los Angeles, CA · Performing arts · FY 2025 | $221.6M | 84% | 13¢ | 32 mo | $624K |
| 16 | Trust for the National MallOur file Washington, DC · Historical societies · FY 2025 | $215.6M | 99% | 0¢ | 7 mo | $364K |
| 17 | The United States Holocaust Memorial MuseumOur file Washington, DC · Museums · FY 2025 | $179.7M | 72% | 17¢ | 60 mo | – |
| 18 | National Foundation for the Centers for Disease Control and PreventionOur file Atlanta, GA · Museums · FY 2025 | $175.2M | 88% | 4¢ | 10 mo | $616K |
| 19 | Sesame Workshop New York, NY · Media and communications · FY 2025 | $169.7M | 79% | 7¢ | 36 mo | $1.10M |
| 20 | Educational Media FoundationOur file Rocklin, CA · Media and communications · FY 2024 | $168.0M | 69% 68% CPA view | 5¢ 6¢ CPA view | 79 mo | $640K |
| 21 | The Royal National Theatre New York, NY · Performing arts · FY 2025 | $167.8M | 87% | 7¢ | 8 mo | $236K |
| 22 | Museum of Fine ArtsOur file Boston, MA · Museums · FY 2025 | $141.3M | 59% | 7¢ | 121 mo | – |
| 23 | The Museum of Fine Arts Houston Houston, TX · Museums · FY 2025 | $138.2M | 75% | 20¢ | 192 mo | – |
| 24 | Radio Free Europe/Radio LibertyOur file Washington, DC · Media and communications · FY 2025 | $133.1M | 76% | 0¢ | 0 mo | $272K |
| 25 | Historic Haymarket Milwaukee Milwaukee, WI · Museums · FY 2025 | $132.1M | 100% | 0¢ | 2 mo | – |
Program share = program expenses ÷ total expenses (Part IX, line 25). Cost to raise $1 = fundraising expenses ÷ contributions (Part IX, Part VIII line 1h). Savings = net assets ÷ annual spending × 12, which includes buildings, endowments and restricted gifts, so zoos and aquariums run high. CEO pay is reportable compensation from the charity (Part VII). “CPA view” moves joint fundraising costs reported on line 26 out of programs. Names link to our file where we have one, otherwise to the filing on ProPublica.
Benchmarks for arts and culture.
Medians across 5,679 charities spending $1M or more. Use them to judge any charity in this cause.
- 78%
- median program share, as reported
- 10¢
- median cost to raise $1, among charities taking in $100K+ in gifts
- 17 mo
- median net assets, in months of spending
| Annual spending | Charities | Median CEO pay | Median program share |
|---|---|---|---|
| $1–5M | 4,198 | $125K | 78% |
| $5–25M | 1,184 | $245K | 78% |
| $25–100M | 250 | $496K | 80% |
| $100M+ | 47 | $689K | 83% |
The yes-or-no answers.
Counts of arts and culture charities answering “yes” (or failing a basic check) in their latest Form 990. The charities answer these themselves.
charities told the IRS they discovered a significant diversion of assets (theft, embezzlement or misuse).
charities reported a paid fundraiser that kept half or more of what it raised.
charities reported an excess benefit transaction with an insider.
charities had $2M+ in revenue and no audited financial statements.
charities had $1M+ in revenue and no conflict-of-interest policy.
charities reported loans to or from officers or directors.
A “yes” is a reason to read the filing, not a verdict. Learn what each answer means in how to check a charity, and see how we read a 990.
Every arts and culture charity we cover.
- American Museum of Natural History
- Cincinnati Symphony Orchestra
- Dallas Museum of Art
- Educational Media Foundation
- GBH (WGBH Educational Foundation)
- Greater Washington Educational Telecommunications Association
- Henry E Huntington Library and Art Gallery
- Internews Network
- John F Kennedy Center for the Performing Arts
- KQED
- Lincoln Center for the Performing Arts
- Metropolitan Museum of Art
- Metropolitan Opera Association
- Minnesota Public Radio American Public Media
- Museum Associates
- Museum of Fine Arts
- Museum of Modern Art
- National Foundation for the Centers for Disease Control and Prevention
- National Gallery of Art
- National Public Radio
- Perot Museum of Nature & Science
- Public Broadcasting Service
- Radio Free Europe/Radio Liberty
- See a Need-Meet a Need
- Smithsonian Institution
- The Barack Obama Foundation
- The United States Holocaust Memorial Museum
- Trust for the National Mall
- WNET
- World Trade Center Performing Arts Center
Questions about arts and culture charities.
What is the largest arts and culture charity?
By spending, Smithsonian Institution (DC), at $1.7B in its fiscal year ending 2025, per its Form 990.
How much do arts and culture charity CEOs make?
The median CEO of a arts and culture charity spending $1–5M a year was paid $125K. At charities spending $100M or more, the median was $689K. Figures are reportable compensation from the charity, Form 990 Part VII.
What percentage of donations to arts and culture charities goes to programs?
The median arts and culture charity spending $1M or more reported 78% of its spending on programs, on Form 990 Part IX. That is the charity's own split. Some charities count part of their fundraising mail as program work; our pages show the number both ways.
How many arts and culture charities are there?
23,413 arts and culture organizations filed a full Form 990 in the IRS's 2025 and 2026 e-file releases, 5,679 of them spending $1 million or more. Thousands more file the short 990-EZ or the 990-N postcard.
Where this comes from.
Each charity's latest Form 990 in the IRS's 2025 and 2026 e-file releases, joined to the IRS Exempt Organizations Business Master File for its NTEE cause code. Organizations that file as charities but aren't funded like one (research contractors, sports bodies and similar) are left out of the comparison table. Charities that file a 990-EZ or 990-N aren't included. Figures are as filed; we haven't reviewed each one, except where a charity has our full file.
Charity Math, “Arts and culture charities, by the numbers,” data as of 2026-11-07. https://charitymath.com/causes/arts-and-culture/