Variable pages · IRS 990 Master Concordance
SK_03_BOND_BIZUSE_COUNS_RSRCH_X
Routinely engages bond or other outside counsel to review research agreements [x]
- Description
- Bond Counsel routinely engaged to review management or service contracts?
- Table
SK-P03-T01-BOND-PRIVATE-BIZ-USE(many)- Part
- Part III - Private Business Use
- Location
SCHED-K-PART-03-LINE-03D- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
5.8k
filings with a value
2011–2024
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 | 44% 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 | IRS990ScheduleK/Form990ScheduleKPartIII/EngageBondCounselResearch | SZ | 2011–2012 | 1,334 | 0.275% | 46.0% |
| x2 | IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/EngageBondCounselResearchInd | SZ | 2013–2024 | 4,476 | 0.162% | 54.9% |
% 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 | 840 | 494 | ||||||||||||||
| x2 | 376 | 379 | 369 | 352 | 372 | 363 | 373 | 359 | 352 | 373 | 359 | 449 | ||||
| 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 | ||
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 | 2,275 | 38.7% |
true | 1,911 | 32.5% |
1 | 1,353 | 23.0% |
0 | 342 | 5.8% |