Lots of these organizations are almost totally focused on non-climate change issues. There is no attempt made to figure out what fraction of their revenue might actually support climate change work, if any. (It would be difficult, given how little data 990s provide, but there are proxy measurements: number of staff working on climate change relative to total staff, number of climate change studies relative to total studies, etc.) Instead, if an organization so much as expresses some small doubt that immediate government action is the best solution to climate change problems, all of their revenues for years are considered to deny climate change.
This study is like the Glenn Beck chalkboard of climate change denial conspiracies.