Variable pages · IRS 990 Master Concordance

SR_05_TRANSAC_GIFT_GRANT_TO_X

Engaged in gift, grant, or capital contribution to related organization(s) [x]

Description
Gift; grant; or capital contribution to other organization?
Table
SR-P05-T00-TRANSACTIONS-RLTD-ORGS (one)
Part
Part V - Transactions With Related Organizations
Location
SCHED-R-PART-05-LINE-01B
Type
checkbox
Scope
PC – 990 only
Database
F990
Forms
SZ
2 / 3
xpaths observed / mapped
921k
filings with a value
2009–2024
tax years observed
0
open flags

Checks

Value checks

ResultValue checkDetail
✓ passValues are checkbox codes100.0% of values are X / true / false / 1 / 0
ⓘ infoMeaning of a blank80% of values are explicit false/0, so a missing value is not the same as unchecked
✓ passElement names agree in polarityall element names have the same polarity

No flags.

Xpaths

Xpath (under /Return/ReturnData or /Return/ReturnHeader)FormYearsFilings% filersRepeats in
x1IRS990ScheduleR/GiftGrantOrCapContrToOtherOrgSZ2009–2012145,56527.4%
x2IRS990ScheduleR/GiftGrntOrCapContriToOthOrgIndSZ2013–2024775,84518.4%
x3IRS990ScheduleR/Form990ScheduleRPartV/GiftGrantOrCapContrToOtherOrgSZnot observed0

% 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
x114k37k45k49k
x253k57k59k61k65k65k67k73k74k75k75k51k
Fill rate: % of all filings of the return type (largest xpath)
99043302827272625252524242322212118

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

ValueFilingsShare
0454,14549.3%
false284,55930.9%
1116,29112.6%
true66,4157.2%

Example filings

Tax yearReturnXpathOrganizationValue
2024990x2IAAI FOUNDATION INCfalseXML
2012990x1SOUTHERN ARIZONA INTERNATIONAL LIVESTOCK1XML