Variable pages · IRS 990 Master Concordance
SC_03_DUES_NONDEDUCT_X
Substantially all dues received were nondeductible by members [x]
- Description
- Were substantially all (90% or more) dues received nondeductible by members?
- 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-A-LINE-01- Type
- checkbox
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
249k
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | 63% of values are explicit false/0, so a missing value is not the same as unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleC/SubstantiallyAllDuesNondeduct | SZ | 2009–2012 | 30,596 | 3.95% | |
| x2 | IRS990ScheduleC/SubstantiallyAllDuesNondedInd | SZ | 2013–2024 | 218,288 | 4% | |
| x3 | IRS990ScheduleC/Form990ScheduleCPartIII/SubstantiallyAllDuesNondeduct | 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 | 1.1k | 7.1k | 12k | 11k | ||||||||||||
| x2 | 12k | 14k | 15k | 16k | 17k | 18k | 19k | 21k | 22k | 22k | 22k | 18k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 3 | 5 | 6 | 5 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 |
| 990-EZ | 1 | 1 | 2 | 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
| Value | Filings | Share |
|---|---|---|
false | 80,524 | 32.4% |
0 | 75,977 | 30.5% |
true | 47,831 | 19.2% |
1 | 44,552 | 17.9% |