Variable pages · IRS 990 Master Concordance
SC_01_AMT_EXCISE_TAX_4955_ORG
Excise tax incurred by the organization
- Description
- Enter the amount of any excise tax incurred under section 4955
- Table
SC-P01-T00-LOBBY(one)- Part
- Part I - Political Campaign Activities (I-A, I-B, I-C)
- Location
SCHED-C-PART-01-B-LINE-01- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
3.7k
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleC/AmtOf4955Tax | SZ | 2009–2012 | 687 | 0.0724% | |
| x2 | IRS990ScheduleC/Section4955OrganizationTaxAmt | SZ | 2013–2024 | 2,966 | 0.0607% | |
| x3 | IRS990ScheduleC/Form990ScheduleCPartI/AmtOf4955Tax | SZ | not observed | 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 | 113 | 207 | 169 | 198 | ||||||||||||
| x2 | 184 | 194 | 190 | 184 | 193 | 229 | 220 | 255 | 325 | 359 | 356 | 277 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 |
| 990-EZ | <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 | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 3,055 | 100.0% | 96.9% | 0.0% | 0 | 0 | 0 | 25 |
| 990-EZ | 598 | 100.0% | 98.5% | 0.0% | 0 | 0 | 0 | 0 |
Percentiles are the median over tax years of each year's percentile.