Variable pages · IRS 990 Master Concordance
SC_03_AMT_TAXABLE_LOB
Taxable amount of lobbying and political expenditures
- Description
- Taxable amount of lobbying and political expenditures (line 2c total minus 3 and 4)
- 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-05- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
40k
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 | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.0x |
| ⓘ info | Sign convention | 71.7% 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/TaxableAmount | SZ | 2009–2012 | 4,896 | 0.671% | |
| x2 | IRS990ScheduleC/TaxableAmt | SZ | 2013–2024 | 34,654 | 0.621% | |
| x3 | IRS990ScheduleC/Form990ScheduleCPartIII/TaxableAmount | 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 | 246 | 1.2k | 1.6k | 1.8k | ||||||||||||
| x2 | 2.0k | 2.3k | 2.4k | 2.5k | 2.6k | 3.0k | 3.1k | 3.5k | 3.5k | 3.5k | 3.5k | 2.8k | ||||
| 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 | 35,507 | 100.0% | 10.5% | 71.9% | -78,341 | -13,488 | 0 | 249,216 |
| 990-EZ | 4,043 | 100.0% | 11.9% | 69.6% | -10,208 | -2,734 | 0 | 33,418 |
Percentiles are the median over tax years of each year's percentile.