Variable pages · IRS 990 Master Concordance
SR_02_RLTD_ORG_DMCL_STATE
Legal domicile (state)
- Description
- Legal domicile - State
- Table
SR-P02-T01-ID-RLTD-TAX-EXEMPED-ORGS(many)- Part
- Part II - Identification of Related Tax-Exempt Organizations
- Location
SCHED-R-PART-02-COL-C- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
827k
filings with a value
2009–2024
tax years observed
0 + 1 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Small code list | up to 66 distinct values per xpath and year |
| ✓ pass | Codes share one format | 100% have the shape AA |
| ✓ pass | Consistent letter case | 0.0% of values are lower case |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | many-to-one table, but 51% 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 48.0% of 695,300 filings, max 993/filing, TY2013-2024; repeat_root: ''=51% ; IRS990ScheduleR/IdRelatedTaxExemptOrgGrp=49%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleR/Form990ScheduleRPartII/LegalDomicileState | SZ | 2009–2012 | 131,959 | 24.7% | 51.4% |
| x2 | IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | SZ | 2013–2024 | 695,300 | 16.1% | 48.0% |
| x3 | IRS990ScheduleR/Form990ScheduleRPartII/LegalDomicile/State | 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 | 13k | 33k | 41k | 44k | ||||||||||||
| x2 | 48k | 51k | 53k | 55k | 59k | 59k | 61k | 65k | 66k | 67k | 67k | 45k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 40 | 27 | 26 | 25 | 24 | 23 | 23 | 23 | 22 | 22 | 21 | 20 | 20 | 19 | 19 | 16 |
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 |
|---|---|---|
NY | 95,604 | 16.7% |
CA | 87,960 | 15.3% |
PA | 66,401 | 11.6% |
IL | 56,345 | 9.8% |
TX | 55,475 | 9.7% |
FL | 52,888 | 9.2% |
OH | 49,503 | 8.6% |
MA | 38,168 | 6.7% |
MO | 28,070 | 4.9% |
MI | 16,995 | 3.0% |
DC | 16,127 | 2.8% |
GA | 7,321 | 1.3% |
NJ | 2,256 | 0.4% |