Variable pages · IRS 990 Master Concordance
F9_00_SPECIAL_COND_DESC
Special condition description
- Description
- Special condition description
- Table
F9-P00-T00-HEADER(one)- Part
- Heading (items A-O)
- Location
F990-PC-PART-00-LINE-00- Type
- text (multi-value: repeated values joined in one cell)
- Scope
- HD – header (all returns)
- Database
- F990, F990PF
- Forms
- EZ, PC, PF
6 / 6
xpaths observed / mapped
5.9k
filings with a value
2009–2024
tax years observed
1
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ⓘ info | No sign of truncation | IRS990EZ/SpecialConditionDesc: longest value is exactly 50 characters; IRS990EZ/SpecialConditionDescription: longest value is exactly 50 characters; IRS990/SpecialConditionDesc: longest value is exactly 50 characters; IRS990/SpecialConditionDescription: longest value is exactly 50 characters; IRS990PF/SpecialConditionDesc: longest value is exactly 50 characters; IRS990PF/SpecialConditionDescription: longest value is exactly 50 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
GAP | ▲ warn | (variable) | no 990PF filings in 2010, but filings before and after | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/SpecialConditionDescription | PC | 2009–2012 | 108 | 0.0113% | 2.8% |
| x2 | IRS990EZ/SpecialConditionDescription | EZ | 2009–2012 | 50 | 0.00622% | 6.0% |
| x3 | IRS990PF/SpecialConditionDescription | PF | 2009–2012 | 18 | 0.000957% | |
| x4 | IRS990/SpecialConditionDesc | PC | 2013–2024 | 3,542 | 0.0787% | 0.8% |
| x5 | IRS990EZ/SpecialConditionDesc | EZ | 2013–2024 | 1,392 | 0.0309% | 0.6% |
| x6 | IRS990PF/SpecialConditionDesc | PF | 2013–2024 | 786 | 0.0165% | 0.8% |
% 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 | 10 | 24 | 43 | 31 | ||||||||||||
| x2 | 3 | 18 | 12 | 17 | ||||||||||||
| x3 | 1 | 14 | 3 | |||||||||||||
| x4 | 32 | 65 | 116 | 205 | 117 | 222 | 251 | 363 | 443 | 566 | 803 | 359 | ||||
| x5 | 14 | 20 | 36 | 87 | 64 | 90 | 113 | 138 | 180 | 224 | 285 | 141 | ||||
| x6 | 6 | 10 | 10 | 43 | 54 | 30 | 68 | 98 | 84 | 115 | 174 | 94 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 |
| 990-EZ | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 |
| 990-PF | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | |
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
| Return | Filings | Average length | Longest |
|---|---|---|---|
| 990 | 3,648 | 28 | 50 |
| 990-EZ | 1,442 | 28 | 50 |
| 990-PF | 804 | 29 | 50 |
Most common values
| Value | Filings | Share |
|---|---|---|
RETROACTIVE REINSTATEMENT | 57 | 2.7% |
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2024 | 990EZ | x5 | NEW FRONTIERS INC OF ST PETERSBURG | HURRICANE RELIEF | XML |
| 2024 | 990 | x4 | WAX VOLUNTEER FIRE DEPARTMENT INC | 3624EM | XML |
| 2024 | 990PF | x6 | ASSOCIATED PLUMBING-HEATING-COOLING | EXTENDED TO NOVEMBER 17, 2025 | XML |
| 2012 | 990EZ | x2 | NORTHSIDE CHAMBER OF COMMERCE | EXTENSION GRANTED TO 111513 | XML |
| 2012 | 990 | x1 | ASSOCIATION OF LEGAL ADMINISTRATORS | EXTENDED UNTIL 111513 | XML |
| 2012 | 990PF | x3 | PROJECT ABLE INC CO ANN HANIN | PLEASE NOTE THAT THIS RETURN WAS PREPARED AND READ | XML |