1. Forms
  2. IRS990PF
  3. Form Part Details: PF Part V Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income

Form IRS990PF: PF Part V Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income

Variable Name: LblSctn4942TxInd

Variable Table: pf_part_v [ Schedule Part ]
Line Number:
Description: Liable for 4942 Tax?
Type: String(length=5)
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/LiableSection4942TaxInd

Variable Name: AdjstdQlfyDstrYr1Amt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 1(b), row 1
Description: Qualifying Distributions - Year 1
Type: BigInteger
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/AdjustedQlfyDistriYr1Amt

Variable Name: AdjstdQlfyDstrYr2Amt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 1(b), row 2
Description: Qualifying Distributions - Year 2
Type: BigInteger
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/AdjustedQlfyDistriYr2Amt

Variable Name: AdjstdQlfyDstrYr3Amt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 1(b), row 3
Description: Qualifying Distributions - Year 3
Type: BigInteger
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/AdjustedQlfyDistriYr3Amt

Variable Name: AdjstdQlfyDstrYr4Amt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 1(b), row 4
Description: Qualifying Distributions - Year 4
Type: BigInteger
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/AdjustedQlfyDistriYr4Amt

Variable Name: AdjstdQlfyDstrYr5Amt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 1(b), row 5
Description: Qualifying Distributions - Year 5
Type: BigInteger
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/AdjustedQlfyDistriYr5Amt

Variable Name: NtVlNnchrtblAsstsYr1Amt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 1(c), row 1
Description: Noncharitable Assets - Year 1
Type: BigInteger
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/NetVlNoncharitableAssetsYr1Amt

Variable Name: NtVlNnchrtblAsstsYr2Amt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 1(c), row 2
Description: Noncharitable Assets - Year 2
Type: BigInteger
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/NetVlNoncharitableAssetsYr2Amt

Variable Name: NtVlNnchrtblAsstsYr3Amt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 1(c), row 3
Description: Noncharitable Assets - Year 3
Type: BigInteger
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/NetVlNoncharitableAssetsYr3Amt

Variable Name: NtVlNnchrtblAsstsYr4Amt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 1(c), row 4
Description: Noncharitable Assets - Year 4
Type: BigInteger
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/NetVlNoncharitableAssetsYr4Amt

Variable Name: NtVlNnchrtblAsstsYr5Amt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 1(c), row 5
Description: Noncharitable Assets - Year 5
Type: BigInteger
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/NetVlNoncharitableAssetsYr5Amt

Variable Name: DstrbtnYr1Rt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 1(d), row 1
Description: Distribution Ratio - Year 1
Type: Numeric(precision=12)
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/DistributionYr1Rt

Variable Name: DstrbtnYr2Rt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 1(d), row 2
Description: Distribution Ratio - Year 2
Type: Numeric(precision=12)
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/DistributionYr2Rt

Variable Name: DstrbtnYr3Rt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 1(d), row 3
Description: Distribution Ratio - Year 3
Type: Numeric(precision=12)
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/DistributionYr3Rt

Variable Name: DstrbtnYr4Rt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 1(d), row 4
Description: Distribution Ratio - Year 4
Type: Numeric(precision=12)
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/DistributionYr4Rt

Variable Name: DstrbtnYr5Rt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 1(d), row 5
Description: Distribution Ratio - Year 5
Type: Numeric(precision=12)
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/DistributionYr5Rt

Variable Name: TtlDstrbtnRt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 2
Description: Total Distribution Ratio
Type: Numeric(precision=12)
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/TotalDistributionRt

Variable Name: AvrgDstrbtnRt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 3
Description: Average Distribution Ratio
Type: Numeric(precision=12)
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/AverageDistributionRt

Variable Name: NtVlNnchrtblAsstsAmt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 4
Description: Net Noncharitable Assets
Type: BigInteger
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/NetVlNoncharitableAssetsAmt

Variable Name: AdjNtVlNnchrtblAsstsAmt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 5
Description: Adjusted Noncharitable Assets (multiply Line 4 by Line 3)
Type: BigInteger
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/AdjNetVlNoncharitableAssetsAmt

Variable Name: NtInvstmntIncmPctAmt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 6
Description: 1% of Net Investment Income
Type: BigInteger
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/NetInvestmentIncomePctAmt

Variable Name: AdjNnchrtblNtInvstIncmPctAmt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 7
Description: Adjusted Noncharitable Assets and 1% of Net Investment Income (add lines 5 and 6)
Type: BigInteger
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/AdjNonchrtblNetInvstIncmPctAmt

Variable Name: QlfyngDstrbtnsAmt

Variable Table: pf_part_v [ Schedule Part ]
Line Number: Part V Line 8
Description: Qualifying Distributions
Type: BigInteger
Xpath: /IRS990PF/QlfyUndSect4940eReducedTaxGrp/QualifyingDistributionsAmt