Variable pages · IRS 990 Master Concordance
SD_02_EMT_170H_SATISFIED_X
Each conservation easement satisfies section 170(h)(4)(B)(i) and 170(h)(4)(B)(ii) requirements [x]
- Description
- Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and 170(h)(4)(B)(ii)?
- Table
SD-P02-T00-CONSERV-EASEMENTS(one)- Part
- Part II - Conservation Easements
- Location
SCHED-D-PART-02-LINE-08- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
76k
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 | 92% 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 35.3x year-on-year (in 2012) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/Sect170hRequirementsSatisfied | SZ | 2009–2012 | 50,291 | 0.454% | |
| x2 | IRS990ScheduleD/Section170hRqrStsfdInd | SZ | 2013–2024 | 25,753 | 0.428% | |
| x3 | IRS990ScheduleD/Form990ScheduleDPartII/Sect170hRequirementsSatisfied | 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 | 4.7k | 19k | 26k | 815 | ||||||||||||
| x2 | 926 | 962 | 1.3k | 1.5k | 1.8k | 1.9k | 2.2k | 3.4k | 3.1k | 3.5k | 3.9k | 1.2k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 14 | 16 | 16 | <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 | 69,077 | 90.8% |
1 | 3,176 | 4.2% |
true | 2,861 | 3.8% |
0 | 930 | 1.2% |