Variable pages · IRS 990 Master Concordance
PF_07_POF_X
Private Operating Foundation?
- Description
- Private Operating Foundation?
- Table
PF-P07-T00-ACTIVITIES(one)- Part
- Part VII-A - Statements Regarding Activities; Part VII-B - Activities for Which Form 4720 May Be Required (2023: Part VI-A, VI-B)
- Location
F990-PF-PART-07-A-LINE-09- Type
- checkbox
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
1.1M
filings with a value
2009–2024
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 | 92% 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 | IRS990PF/StatementsRegardingActivities/PrivateOperatingFoundation | PF | 2009–2012 | 101,780 | 99.7% | |
| x2 | IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd | PF | 2013–2024 | 1,043,255 | 99.6% |
% 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 | 2.3k | 25k | 34k | 40k | ||||||||||||
| x2 | 46k | 53k | 59k | 63k | 68k | 75k | 87k | 114k | 119k | 122k | 124k | 114k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 100 | 100 | 99 | 100 | 100 | 100 | 100 | 99 | 99 | 99 | 99 | 99 | 99 | 100 | 100 | 100 |
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 | 651,558 | 56.9% |
0 | 397,039 | 34.7% |
true | 68,557 | 6.0% |
1 | 27,881 | 2.4% |