Variable pages · IRS 990 Master Concordance
SC_01_ORG_AMT_EXPENDED_527_ACT
Amount directly expended for section 527 exempt function activities
- Description
- Enter the amount directly expended by the filing organization for section 527 exempt function activities
- Table
SC-P01-T00-LOBBY(one)- Part
- Part I - Political Campaign Activities (I-A, I-B, I-C)
- Location
SCHED-C-PART-01-C-LINE-01- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
14k
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 |
| ✓ pass | No sudden change in the median between adjacent years | largest change 1.8x (IRS990ScheduleC/Expended527ActivitiesAmt, 990, TY2023) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.2x |
| ⓘ 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/AmtExpendedFor527Activities | SZ | 2009–2012 | 1,780 | 0.225% | |
| x2 | IRS990ScheduleC/Expended527ActivitiesAmt | SZ | 2013–2024 | 12,581 | 0.28% | |
| x3 | IRS990ScheduleC/Form990ScheduleCPartI/AmtExpendedFor527Activities | 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 | 121 | 505 | 539 | 615 | ||||||||||||
| x2 | 671 | 769 | 741 | 823 | 832 | 1.1k | 1.0k | 1.3k | 1.3k | 1.4k | 1.4k | 1.3k | ||||
| 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 | 12,636 | 100.0% | 40.7% | 0.0% | 0 | 1,950 | 28,370 | 1,187,540 |
| 990-EZ | 1,725 | 100.0% | 55.4% | 0.0% | 0 | 522 | 6,620 | 46,207 |
Percentiles are the median over tax years of each year's percentile.