Variable pages · IRS 990 Master Concordance
SC_02_LOB_AVERAGING_EXPL
Explanation attached to the Schedule C Part II-A 4-year lobbying averaging period (lines 2a-2f)
- Description
- Explanation attached to the Schedule C Part II-A 4-year lobbying averaging period (lines 2a-2f)
- Table
SC-P02-T00-LOBBY(one)- Part
- Part II - Lobbying Activities (II-A electing 501(h), II-B non-electing)
- Location
SCHED-C-PART-02-A- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
2.7k
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | AveragingAttachment/Explanation | SZ | 2009–2012 | 306 | 0.0377% | |
| x2 | AveragingAttachment/ExplanationTxt | SZ | 2013–2024 | 2,355 | 0.0423% |
% 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 | 22 | 76 | 105 | 103 | ||||||||||||
| x2 | 142 | 176 | 172 | 184 | 194 | 182 | 185 | 195 | 234 | 249 | 249 | 193 | ||||
| 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 | Average length | Longest |
|---|---|---|---|
| 990 | 2,394 | 85 | 1,308 |
| 990-EZ | 267 | 82 | 1,033 |
Most common values
| Value | Filings | Share |
|---|---|---|
N/A | 30 | 10.7% |