Variable pages · IRS 990 Master Concordance
SB_00_GENERAL_RULE_X
General Rule applies (contributor gave $5,000 or more)
- Description
- General Rule applies (contributor gave $5,000 or more)
- Table
SB-P00-T00-HEADER(one)- Part
- Heading - Organization Type and Filing Rules
- Location
SCHED-B-PART-01- Type
- checkbox
- Scope
- PZ – 990 and 990-EZ
- Database
- F990, F990PF
2 / 2
xpaths observed / mapped
292k
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 | IRS990ScheduleB/GeneralRule | 2009–2012 | 26,620 | 3.48% | ||
| x2 | IRS990ScheduleB/GeneralRuleInd | 2013–2024 | 264,993 | 4.92% |
% 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 | 571 | 6.5k | 8.7k | 11k | ||||||||||||
| x2 | 12k | 14k | 16k | 17k | 19k | 19k | 22k | 28k | 31k | 30k | 30k | 28k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 24 | 26 | 25 | 27 | 27 | 27 | 27 | 27 | 27 | 25 | 25 | 24 | 26 | 24 | 24 | 24 |
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 | 291,613 | 100.0% |