Variable pages · IRS 990 Master Concordance
PF_AX44_CAUSE_EXPLANATION
Reasonable cause explanation
- Description
- Reasonable Cause Explanation - Explanation
- Table
PF-P99-T00-AUXILLIARY(one)- Part
- Auxiliary schedules and attachments (statements filed with the 990-PF)
- Location
F990-PF-PART-99-AUX-SCHED-44- Type
- text (multi-value: repeated values joined in one cell)
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PC
2 / 2
xpaths observed / mapped
107k
filings with a value
2009–2024
tax years observed
1
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990PF fill rate changes up to 3.1x year-on-year (in 2018,2020) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | ReasonableCauseExplanation/Explanation | PC | 2009–2012 | 10,532 | 0.963% | |
| x2 | ReasonableCauseExplanation/ExplanationTxt | PC | 2013–2024 | 96,140 | 1.81% | 0.0% |
% 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 | 959 | 3.5k | 3.1k | 3.0k | ||||||||||||
| x2 | 3.2k | 3.6k | 3.9k | 3.7k | 5.3k | 4.9k | 6.2k | 13k | 16k | 14k | 13k | 10k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 2 | 2 | 1 |
| 990-EZ | 4 | 3 | 2 | 2 | 2 | 2 | 2 | 1 | 2 | 2 | 2 | 3 | 5 | 4 | 3 | 3 |
| 990-PF | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | 1 | <1 | 1 | 1 | <1 | <1 | <1 |
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 | 46,669 | 242 | 8,964 |
| 990-EZ | 55,801 | 228 | 8,978 |
| 990-PF | 4,202 | 470 | 6,265 |
Most common values
| Value | Filings | Share |
|---|---|---|
LATE FILED RETURN DUE TO CCH SOFTWARE OUTAGE | 949 | 16.2% |