Variable pages · IRS 990 Master Concordance
PF_AX29_LEGAL_FEE_CATEGORY
Legal fees schedule - category
- Description
- Legal Fees - Category
- Table
PF-P99-T29-LEGAL-FEES(many)- Part
- Auxiliary schedules and attachments (statements filed with the 990-PF)
- Location
F990-PF-PART-99-AUX-SCHED-29- Type
- text
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
171k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ⓘ info | No sign of truncation | LegalFeesSchedule/LegalFeesGrp/CategoryTxt: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | LegalFeesSchedule/LegalFeesGrp/CategoryTxt | many-to-one table, but 93% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group (XSD maxOccurs > 1; repeat_root is the group when a filing has several rows); most filings have one instance. |
MANY_NOT_REPEATING | ⓘ info | LegalFeesSchedule/LegalFees/Category | many-to-one table, but 94% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: other elements of the same table repeat within filings (TY2009-2024); this element of an older or newer schema did not repeat in the filings observed. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | LegalFeesSchedule/LegalFees/Category | PF | 2009–2012 | 14,465 | 14.1% | 5.6% |
| x2 | LegalFeesSchedule/LegalFeesGrp/CategoryTxt | PF | 2013–2024 | 156,336 | 14.5% | 6.8% |
% 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 | 394 | 3.6k | 4.8k | 5.6k | ||||||||||||
| x2 | 6.8k | 8.0k | 9.1k | 9.6k | 10k | 11k | 13k | 17k | 18k | 18k | 18k | 17k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 17 | 14 | 14 | 14 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 14 |
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 | Average length | Longest |
|---|---|---|---|
| 990-PF | 170,801 | 17 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
LEGAL FEES | 64,280 | 55.1% |
LEGAL | 12,862 | 11.0% |
LEGAL FEES - PRINCIPAL (ALLOCA | 10,169 | 8.7% |
LEGAL FEES - INCOME (ALLOCABLE | 7,243 | 6.2% |
INDIRECT LEGAL FEES | 6,940 | 6.0% |
Legal Fees | 6,301 | 5.4% |