Variable pages · IRS 990 Master Concordance
SN_02_DOA_RECIP_IRC_SECTION
IRC section of recipient(s) (if tax-exempt) or type of entity
- Description
- IRC code section of recipient(s) (if tax-exempt) or type of entity
- Table
SN-P02-T01-DISPOSITION-OF-ASSETS(many)- Part
- Part II - Sale, Exchange, Disposition, or Other Transfer of More Than 25% of the Organization's Assets
- Location
SCHED-N-PART-02-LINE-01-COL-G- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
14k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 2% of values are numeric |
| ⓘ info | No sign of truncation | IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt: longest value is exactly 70 characters; IRS990ScheduleN/DispositionTable/IRCSection: longest value is exactly 50 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt | many-to-one table, but 71% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 27.9% of 11,345 filings, max 167/filing, TY2013-2024; repeat_root: ''=71% ; IRS990ScheduleN/DispositionOfAssetsDetail=29%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleN/DispositionTable/IRCSection | many-to-one table, but 73% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 26.3% of 2,199 filings, max 74/filing, TY2009-2012; repeat_root: ''=73% ; IRS990ScheduleN/DispositionTable=27%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleN/DispositionTable/IRCSection | SZ | 2009–2012 | 2,199 | 0.261% | 26.3% |
| x2 | IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt | SZ | 2013–2024 | 11,345 | 0.16% | 27.9% |
| x3 | IRS990ScheduleN/Form990ScheduleNPartII/DispositionTable/IRCSection | 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 | 210 | 589 | 687 | 713 | ||||||||||||
| x2 | 825 | 896 | 901 | 1.0k | 1.0k | 991 | 875 | 1.0k | 942 | 1.1k | 1.1k | 732 | ||||
| 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 | <1 | <1 |
| 990-EZ | <1 | <1 | <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
| Return | Filings | Average length | Longest |
|---|---|---|---|
| 990 | 10,720 | 9 | 70 |
| 990-EZ | 2,824 | 8 | 51 |
Most common values
| Value | Filings | Share |
|---|---|---|
501(C)(3) | 3,470 | 40.0% |
501(c)(3) | 1,310 | 15.1% |