Variable pages · IRS 990 Master Concordance
F9_00_EXEMPT_STAT_501C_X
501(c) organization [x]
- Description
- Indicates a 501(c) organization
- Table
F9-P00-T00-HEADER(one)- Part
- Heading (items A-O)
- Location
F990-PC-PART-00-SECTION-I- Type
- checkbox
- Scope
- HD – header (all returns)
- Database
- F990
- Forms
- EZ, PC
4 / 5
xpaths observed / mapped
1.5M
filings with a value
2009–2024
tax years observed
2
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | values are almost always X/true when present, so a missing value usually means unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 4.1x year-on-year (in 2010) | open |
INCIDENCE_BREAK | ▲ warn | (variable) | 990EZ fill rate changes up to 3.7x year-on-year (in 2010) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/Organization501c | PC | 2009–2012 | 145,801 | 16% | |
| x2 | IRS990EZ/Organization501c | EZ | 2009–2012 | 79,034 | 9.07% | |
| x3 | IRS990/Organization501cInd | PC | 2013–2024 | 794,561 | 14.6% | |
| x4 | IRS990EZ/Organization501cInd | EZ | 2013–2024 | 438,008 | 8.27% | |
| x5 | IRS990/Form990PartI/Organization501c | PC | not observed | 0 |
% filers: percent of in-scope filers whose return has the xpath, in its latest year. Repeats in: share of filings where the element occurs more than once.
Coverage by tax year
| Filings | ’09 | ’10 | ’11 | ’12 | ’13 | ’14 | ’15 | ’16 | ’17 | ’18 | ’19 | ’20 | ’21 | ’22 | ’23 | ’24 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| x1 | 33k | 30k | 39k | 44k | ||||||||||||
| x2 | 15k | 17k | 22k | 25k | ||||||||||||
| x3 | 48k | 53k | 56k | 59k | 62k | 65k | 67k | 77k | 79k | 81k | 81k | 67k | ||||
| x4 | 27k | 30k | 31k | 32k | 33k | 35k | 35k | 39k | 47k | 46k | 45k | 38k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 100 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 23 | 24 | 24 | 23 | 23 | 24 |
| 990-EZ | 100 | 27 | 27 | 26 | 26 | 26 | 25 | 25 | 24 | 23 | 23 | 23 | 23 | 22 | 22 | 21 |
Filings with a value, by xpath (rows, numbered as in the xpath table) and tax year. A change of row from one year to the next is usually the IRS renaming the element (most were renamed in 2013). Hover a cell for the exact count.
Values
| Value | Filings | Share |
|---|---|---|
X | 1,457,404 | 100.0% |