Variable pages · IRS 990 Master Concordance
F9_05_EXCISE_TAX_INVEST_X
Subject to excise tax on net investment income?
- Description
- Is the organization an educational institution subject to the section 4968 excise tax on net investment income? If "Yes," complete Form 4720, Schedule O.
- 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-16- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
1 / 1
xpaths observed / mapped
2.1M
filings with a value
2018–2024
tax years observed
0
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 |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/SubjectToExcsTaxNetInvstIncInd | PC | 2018–2024 | 2,051,242 | 93.7% |
% 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 | 252k | 264k | 298k | 315k | 328k | 334k | 260k | |||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 93 | 93 | 93 | 94 | 94 | 94 | 94 | |||||||||
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 | 1,195,873 | 58.3% |
0 | 854,486 | 41.7% |
true | 654 | 0.0% |
1 | 229 | 0.0% |
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2024 | 990 | x1 | RISEWELL COMMUNITY SERVICES INC FKA | 0 | XML |