Variable pages · IRS 990 Master Concordance
SB_03_GIFT_USE
Use of gift
- Description
- Use of gift
- Table
SB-P03-T01-EXCLUSIVELY-RELIGIOUS(many)- Part
- Part III - Exclusively Religious, Charitable, etc., Contributions to Organizations Described in Section 501(c)(7), (8), or (10)
- Location
SCHED-B-PART-01- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990, F990PF
2 / 2
xpaths observed / mapped
804
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 | IRS990ScheduleB/CharitableContributionsDetail/GiftUseTxt: longest value is exactly 100 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleB/CharitableContributionsDetail/GiftUseTxt | many-to-one table, but 74% 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 | IRS990ScheduleB/CharitableContributions/UseOfGift | many-to-one table, but 72% 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 | IRS990ScheduleB/CharitableContributions/UseOfGift | 2009–2012 | 67 | 0.0131% | 28.4% | |
| x2 | IRS990ScheduleB/CharitableContributionsDetail/GiftUseTxt | 2013–2024 | 737 | 0.0152% | 25.5% |
% 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 | 7 | 18 | 41 | ||||||||||||
| x2 | 40 | 37 | 47 | 33 | 42 | 66 | 45 | 73 | 90 | 81 | 96 | 87 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 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-PF | 804 | 24 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
CHARITABLE | 25 | 10.7% |