Variable pages · IRS 990 Master Concordance
SM_01_PROP_HELD_X
Received property that must be held for at least 3 years [x]
- Description
- Any property that must be held?
- Table
SM-P01-T00-NONCASH-CONTRIBUTIONS(one)- Part
- Part I - Types of Property
- Location
SCHED-M-PART-01-LINE-30A- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
375k
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 | 100% 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 | IRS990ScheduleM/AnyPropertyThatMustBeHeld | SZ | 2009–2012 | 54,634 | 10.5% | |
| x2 | IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | SZ | 2013–2024 | 320,192 | 8.34% | |
| x3 | IRS990ScheduleM/Form990ScheduleMPartI/AnyPropertyThatMustBeHeld | 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 | 5.7k | 13k | 17k | 19k | ||||||||||||
| x2 | 21k | 23k | 24k | 25k | 28k | 27k | 28k | 29k | 31k | 31k | 32k | 23k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 17 | 11 | 11 | 10 | 10 | 10 | 10 | 10 | 11 | 10 | 10 | 9 | 9 | 9 | 9 | 8 |
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 |
|---|---|---|
0 | 201,281 | 53.7% |
false | 172,975 | 46.1% |
true | 293 | 0.1% |
1 | 277 | 0.1% |