Variable pages · IRS 990 Master Concordance
SB_00_SPECIAL_RULE_33PCT_X
Special Rule: 501(c)(3) org meeting the 33-1/3% support test
- Description
- Special Rule: 501(c)(3) org meeting the 33-1/3% support test
- 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
12
filings with a value
2010–2024
tax years observed
1
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 |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
GAP | ▲ warn | (variable) | no 990PF filings in 2011,2012,2013,2014,2015,2016,2017,2022, but filings before and after | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleB/SpclRuleMetOneThirdSuprtTest | 2010–2010 | 1 | 0.000473% | ||
| x2 | IRS990ScheduleB/SpclRuleMetOne3rdSuprtTestInd | 2018–2024 | 11 | 0.000175% |
% 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 | 1 | |||||||||||||||
| x2 | 1 | 3 | 3 | 1 | 2 | 1 | ||||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | <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
| Value | Filings | Share |
|---|---|---|
X | 12 | 100.0% |