Variable pages · IRS 990 Master Concordance
F9_05_4947_TAX_EXEMPT_INT_AMT
Tax-exempt interest
- Description
- Indicates section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1041
- 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-12B- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
2 / 4
xpaths observed / mapped
14k
filings with a value
2009–2024
tax years observed
1
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 13.5x year-on-year (in 2010,2012,2015) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/AmountOfTaxExemptInterest | PC | 2009–2012 | 575 | 0.0445% | |
| x2 | IRS990/TaxExemptInterestAmt | PC | 2013–2024 | 12,987 | 0.566% | |
| x3 | IRS990/Form990PartV/AmountOfTaxExemptInterest | PC | not observed | 0 | ||
| x4 | IRS990EZ/TaxExemptInterestAmt | EZ | 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 | 8 | 263 | 224 | 80 | ||||||||||||
| x2 | 84 | 41 | 592 | 661 | 773 | 973 | 1.1k | 1.6k | 1.7k | 1.9k | 2.0k | 1.6k | ||||
| 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 |
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 | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 13,562 | 100.0% | 98.3% | 0.0% | 0 | 0 | 0 | 0 |
Percentiles are the median over tax years of each year's percentile.