Some 990-PF filers decline to itemize Part XIV Table 3a electronically. They
file a single row whose recipient name is a pointer — SEE ATTACHED SCHEDULE, SCHEDULE AVAILABLE UPON REQUEST, VARIOUS — carrying the full
year's grant total.
Details
These are not match failures and must not be counted as such. No amount of record linkage resolves them, because there is no recipient name to link. They need their own report so the dollars they represent are visible rather than buried in the NO tier.
The detail is not recoverable from the e-file
Eight such returns were fetched and inspected (dev/probe-attached-xml.R,
dev/check-xml-attachments.R). Every one files exactly one
GrantOrContributionPdDurYrGrp whose BusinessNameLine1Txt is the
placeholder text and whose Amt is the whole total, and every one declares
binaryAttachmentCnt="0". No supplemental block, no free-text field long
enough to hold a grant list. The itemization exists only on paper.
What the XML does give reliably is the filer EIN, tax year, and the authoritative Part XIV totals — which is what this report carries.