Variable pages · IRS 990 Master Concordance
PF_11_4942J3J5_POF_FRGN_X
Section 4942(j)(3)&(j)(5) Private Operating Foundations and Certain Foreign Organizations
- Description
- Section 4942(j)(3)&(j)(5) Private Operating Foundations and Certain Foreign Organizations
- Table
PF-P11-T00-DISTRIBUTABLE-AMOUNT(one)- Part
- Part XI - Distributable Amount (2023: Part X)
- Location
F990-PF-PART-11-LINE-00- Type
- checkbox
- Scope
- HD – header (all returns)
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
98k
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 | values are almost always X/true when present, so a missing value usually means 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/DistributableAmount/Sect4942j3j5FndtnAndFrgnOrg | PF | 2009–2012 | 8,222 | 1.06% | |
| x2 | IRS990PF/DistributableAmountGrp/Sect4942j3j5FndtnAndFrgnOrgInd | PF | 2013–2024 | 89,341 | 1.86% |
% 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 | 219 | 2.0k | 2.7k | 3.3k | ||||||||||||
| x2 | 3.7k | 4.3k | 4.9k | 5.1k | 5.6k | 5.9k | 7.4k | 9.7k | 10k | 11k | 11k | 11k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 9 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 9 | 9 | 9 | 9 |
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 |
|---|---|---|
X | 97,563 | 100.0% |