Variable pages · IRS 990 Master Concordance
F9_05_NONDEDUCT_CONTR_NOTIFY_X
Included express statements with solicitations of non-deductible contributions [x]
- Description
- Non-deductible disclosure?
- 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-06B- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
176k
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 | 46% 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) | 990 fill rate changes up to 5.7x year-on-year (in 2012) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/NonDeductibleDisclosure | PC | 2009–2012 | 63,493 | 3.23% | |
| x2 | IRS990/NondeductibleContriDisclInd | PC | 2013–2024 | 112,682 | 3.83% | |
| x3 | IRS990/Form990PartV/NonDeductibleDisclosure | PC | 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 | 4.8k | 23k | 30k | 5.8k | ||||||||||||
| x2 | 6.3k | 7.0k | 7.5k | 7.9k | 8.4k | 9.1k | 9.6k | 11k | 11k | 12k | 13k | 11k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 15 | 19 | 19 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 4 | 3 | 3 | 4 | 4 |
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 | 75,791 | 43.0% |
true | 52,367 | 29.7% |
1 | 43,593 | 24.7% |
0 | 4,424 | 2.5% |