Variable pages · IRS 990 Master Concordance
SR_02_RLTD_ORG_EXEMPT_CODE
Exempt code section
- Description
- Exempt code section
- 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-D- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
809k
filings with a value
2009–2024
tax years observed
0 + 1 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ▲ warn | Small code list | up to 1464 distinct values per xpath and year |
| ▲ warn | Codes share one format | 75% have the shape 999(A)(9) |
| ▲ warn | Consistent letter case | 17.1% of values are lower case |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 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 48.7% of 680,750 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/ExemptCodeSection | SZ | 2009–2012 | 128,713 | 24% | 52.1% |
| x2 | IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | SZ | 2013–2024 | 680,750 | 15.9% | 48.7% |
% 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 | 40k | 43k | ||||||||||||
| x2 | 46k | 50k | 52k | 54k | 57k | 58k | 59k | 64k | 65k | 66k | 66k | 44k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 39 | 27 | 25 | 24 | 23 | 23 | 22 | 22 | 22 | 21 | 21 | 20 | 19 | 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 |
|---|---|---|
501(C)(3) | 373,394 | 51.3% |
501(c)(3) | 116,779 | 16.1% |
501C3 | 64,319 | 8.8% |
527 | 28,897 | 4.0% |
501(C)(4) | 28,595 | 3.9% |
501(C)(6) | 28,506 | 3.9% |
501(C)(2) | 27,655 | 3.8% |
501(C)(5) | 22,490 | 3.1% |
501(C)(9) | 14,796 | 2.0% |
501(C)3 | 13,025 | 1.8% |
501c3 | 4,081 | 0.6% |
501 | 1,570 | 0.2% |
501(c)(4) | 1,295 | 0.2% |
501(c)(3 | 1,073 | 0.1% |
501(c)(2) | 458 | 0.1% |
501(c)3 | 364 | 0.1% |