Variable pages · IRS 990 Master Concordance
F9_05_170C_PREMIUM_DECL_TEXT
Declaration on funds to pay premiums on personal benefit contracts
- Description
- Text of the statement on funds received to pay premiums on a personal benefit contract (TransferPrsnlBnftContractsDecl, filed with the 990-EZ)
- Table
F9-P05-T00-OTHER-IRS-FILING(one)- Part
- Part V - Statements Regarding Other IRS Filings and Tax Compliance
- Location
F990-PC-PART-05-LINE-07E- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- PC
- Family
- Funds to pay premiums on a personal benefit contract: pooled with
F9_05_170C_FUNDS_FOR_PREMIUM_X. 990 Part V line 7e is a yes/no checkbox (F9_05_170C_FUNDS_FOR_PREMIUM_X); 990-EZ filers attach a free-text declaration instead (F9_05_170C_PREMIUM_DECL_TEXT).
2 / 2
xpaths observed / mapped
366k
filings with a value
2009–2024
tax years observed
0
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 | TransferPrsnlBnftContractsDecl/Declaration: longest value is exactly 500 characters |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | TransferPrsnlBnftContractsDecl/Declaration | PC | 2009–2012 | 55,535 | 7.06% | |
| x2 | TransferPrsnlBnftContractsDecl/DeclarationDesc | PC | 2013–2024 | 310,020 | 4.93% |
% 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 | 4.6k | 14k | 18k | 19k | ||||||||||||
| x2 | 21k | 23k | 24k | 25k | 26k | 27k | 27k | 28k | 29k | 29k | 28k | 22k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-EZ | 30 | 22 | 21 | 21 | 20 | 20 | 19 | 19 | 19 | 18 | 18 | 17 | 14 | 14 | 14 | 13 |
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-EZ | 365,555 | 250 | 950 |
Most common values
| Value | Filings | Share |
|---|---|---|
THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO … | 307,080 | 84.4% |