Variable pages · IRS 990 Master Concordance
F9_04_RLTD_ORG_527_X
Made transfers to an exempt non-charitable related section 527 organization [x]
- Description
- If "Yes;" was the related organization(s) a section 527 organization?
- Table
F9-P04-T00-REQUIRED-SCHEDULES-EZ(one)- Part
- Part IV - Checklist of Required Schedules
- Location
F990-EZ-PART-06-LINE-49B- Type
- checkbox
- Scope
- EZ – 990-EZ only
- Database
- F990
- Forms
- EZ
2 / 2
xpaths observed / mapped
222k
filings with a value
2009–2024
tax years observed
1
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 | 100% of values are explicit false/0, so a missing value is not the same as unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990EZ fill rate changes up to 5.8x year-on-year (in 2019) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990EZ/RelatedOrgSection527Org | EZ | 2009–2012 | 46,434 | 17.7% | |
| x2 | IRS990EZ/RelatedOrgSect527OrgInd | EZ | 2013–2024 | 175,828 | 3.21% |
% 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 | 2.7k | 12k | 15k | 17k | ||||||||||||
| x2 | 18k | 21k | 23k | 24k | 25k | 27k | 4.8k | 5.9k | 6.1k | 6.3k | 7.7k | 5.7k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-EZ | 18 | 19 | 19 | 18 | 18 | 18 | 19 | 19 | 18 | 18 | 3 | 3 | 3 | 3 | 4 | 3 |
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 |
|---|---|---|
false | 217,241 | 97.7% |
0 | 4,676 | 2.1% |
true | 305 | 0.1% |
1 | 40 | 0.0% |