Variable pages · IRS 990 Master Concordance
SC_03_AMT_CARRYOVER_NY
Portion of the excess the organization agrees to carryover
- Description
- If notices were sent and the amount on line 2c exceeds the amount on line 3; what portion of that amount does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year?
- Table
SC-P03-T00-LOBBY(one)- Part
- Part III - Lobbying and Political Activities of Section 501(c)(4), (5), and (6) Organizations (III-A, III-B)
- Location
SCHED-C-PART-03-B-LINE-04- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
20k
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 1.2x (IRS990ScheduleC/CarriedOverAmt, 990, TY2020) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.5x |
| ⓘ info | Sign convention | 8.0% 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/AmountToBeCarriedOver | SZ | 2009–2012 | 2,723 | 0.363% | |
| x2 | IRS990ScheduleC/CarriedOverAmt | SZ | 2013–2024 | 17,356 | 0.315% | |
| x3 | IRS990ScheduleC/Form990ScheduleCPartIII/AmountToBeCarriedOver | 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 | 126 | 716 | 889 | 992 | ||||||||||||
| x2 | 1.1k | 1.2k | 1.3k | 1.3k | 1.4k | 1.5k | 1.5k | 1.6k | 1.6k | 1.7k | 1.7k | 1.4k | ||||
| 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 | 17,385 | 100.0% | 15.4% | 8.3% | 600 | 13,850 | 56,942 | 1,381,333 |
| 990-EZ | 2,694 | 100.0% | 9.2% | 5.7% | 998 | 5,435 | 16,849 | 75,119 |
Percentiles are the median over tax years of each year's percentile.