Variable pages · IRS 990 Master Concordance
SD_01_DISCLOSE_LEGAL_CTRL_DAF_X
Informed all donors and advisors in writing that DAF assets are org's property [x]
- Description
- Did the organization inform all donors and donor advisors in writing that the assets held in DAFs are the organization's property; subject to the organization's exclusive legal control?
- Table
SD-P01-T00-ORGS-DONOR-ADVISED-FUNDS-OTH(one)- Part
- Part I - Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts
- Location
SCHED-D-PART-01-LINE-05- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
100k
filings with a value
2009–2024
tax years observed
1
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 | 72% 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 |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 12.4x year-on-year (in 2012) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/DisclosedOrgsLegalControl | SZ | 2009–2012 | 54,339 | 1.36% | |
| x2 | IRS990ScheduleD/DisclosedOrgLegCtrlInd | SZ | 2013–2024 | 46,099 | 0.955% | |
| x3 | IRS990ScheduleD/Form990ScheduleDPartI/DisclosedOrgsLegalControl | 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 | 4.9k | 20k | 27k | 2.4k | ||||||||||||
| x2 | 2.7k | 2.5k | 2.8k | 3.1k | 3.4k | 3.6k | 3.9k | 5.2k | 5.1k | 5.4k | 5.8k | 2.6k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 15 | 16 | 17 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 2 | 2 | 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 | 69,791 | 69.5% |
1 | 16,076 | 16.0% |
true | 12,509 | 12.5% |
0 | 2,062 | 2.1% |