# Release notes: efile_v3_1

_Changes from `efile_v2_3` to `efile_v3_1`. Generated by `ef2::write_release_notes()` on 2026-10-09._

## Notes

- **New filings.** This release adds filings that the Giving Tuesday Data Commons (GTDC) index never listed.
  The IRS e-file index lists 184,165 such filings (990, 990-EZ and 990-PF; IRS batches 2025_09A, 2025_10A,
  the second half of 2026_05A, and 2026_08A). Their XML is re-hosted at
  `https://nccs-efile.s3.us-east-1.amazonaws.com/xml2/v2_3_patch/<OBJECT_ID>_public.xml`, with
  `PATCH-INDEX-v2_3-2026-10-07.csv` beside them. The build index combined the GTDC index of 2026-08-25 with
  that patch, one row per filing.
- **TY2025** is new: built from the combined index. Many TY2025 returns are not filed yet, so expect it to grow.
- **Labels** follow concordance990 2.0.1 (commit `02de916`). Relabelling moved some xpaths between tables;
  where the builders already selected those cells by xpath, the published tables are unchanged.
- **Keys.** `OBJECTID` is `OID-` + 18 digits, and `TABLE_ID` is the fixed-width `TID-NNN-NNN-NNN` (EF2-17), in every table.
- **Record.** `dev/UPSTREAM-ISSUES.md` (EF2-18) in the ef2 repository documents how this release was built and checked.
- **Header table.** `F9-P00-T00-HEADER` gains `F9_00_ORG_EXEMPT_TYPE` (EF2-12): the filer's tax-exempt status as one
  string (`501c3`, `501c4`, ..., `4947a1`, `527`), derived from the 501(c) subsection attribute and the status checkboxes.

## Summary

- **Tax years:** 2009-2025 (previously 2009-2024).
- **Tables:** 0 added, 0 dropped.
- **Table-years in both releases:** 2,000; row counts changed in 391, column counts in 18; rows fell in 0.
- **Columns:** 10 added and 0 removed, across 3 tables.
- **Filings:** 6,307,836, previously 5,981,036 (+326,800).
- **Concordance:** 59 xpaths newly mapped, 0 dropped, 187 moved between tables, 0 variables renamed, 0 `multi_value` changes.

## Filings by tax year

| Tax year | efile_v2_3 | efile_v3_1 | Change |
|---|---|---|---|
| 2009 | 48,781 | 48,781 | 0 |
| 2010 | 186,351 | 186,351 | 0 |
| 2011 | 241,552 | 241,552 | 0 |
| 2012 | 273,438 | 273,438 | 0 |
| 2013 | 303,230 | 303,230 | 0 |
| 2014 | 335,036 | 335,036 | 0 |
| 2015 | 358,413 | 358,413 | 0 |
| 2016 | 374,387 | 374,387 | 0 |
| 2017 | 400,757 | 400,757 | 0 |
| 2018 | 420,826 | 420,826 | 0 |
| 2019 | 436,317 | 436,317 | 0 |
| 2020 | 490,208 | 490,208 | 0 |
| 2021 | 539,217 | 539,218 | +1 |
| 2022 | 555,197 | 555,771 | +574 |
| 2023 | 561,156 | 568,214 | +7,058 |
| 2024 | 456,170 | 568,736 | +112,566 |
| 2025 | 0 | 206,601 | +206,601 |

By return type:

| Tax year | Return type | efile_v2_3 | efile_v3_1 | Change |
|---|---|---|---|---|
| 2021 | 990 | 336,488 | 336,489 | +1 |
| 2022 | 990 | 349,062 | 349,396 | +334 |
| 2022 | 990EZ | 206,135 | 206,375 | +240 |
| 2023 | 990 | 354,774 | 359,351 | +4,577 |
| 2023 | 990EZ | 206,382 | 208,863 | +2,481 |
| 2024 | 990 | 277,302 | 360,911 | +83,609 |
| 2024 | 990EZ | 178,868 | 207,825 | +28,957 |
| 2025 | 990 | 0 | 102,869 | +102,869 |
| 2025 | 990EZ | 0 | 103,732 | +103,732 |

## Tables added and dropped

Added:

_None._

Dropped:

_None._

## Column changes

Columns added or removed in tables present in both releases, with the tax years affected.

| Table | Change | Column | Years |
|---|---|---|---|
| F9-P00-T00-HEADER | added | `F9_00_IRS_SEC_ACTIVE_PREP_TIME` | 2020 |
| F9-P00-T00-HEADER | added | `F9_00_IRS_SEC_AUTH_REVIEW_CD` | 2020 |
| F9-P00-T00-HEADER | added | `F9_00_IRS_SEC_AUTH_REVIEW_TXT` | 2020 |
| F9-P00-T00-HEADER | added | `F9_00_IRS_SEC_PREP_SUBMIT_TIME` | 2020 |
| F9-P00-T00-HEADER | added | `F9_00_IRS_SEC_VENDOR_CTRL_NUM` | 2020 |
| F9-P00-T00-HEADER | added | `F9_00_IRS_TRUST_CELL_CHANGE_X` | 2020-2021 |
| F9-P00-T00-HEADER | added | `F9_00_IRS_TRUST_PAY_DECLINED_CD` | 2020 |
| F9-P00-T00-HEADER | added | `F9_00_ORG_EXEMPT_TYPE` | 2009-2024 |
| SH-P04-T01-COMPANY-JOINT-VENTURES | added | `SH_04_CO_ENTITY_NAME_L2` | 2024 |
| SH-P05-T03-FACILITY-POLICIES-PRACTICES | added | `SH_05_EMERGENCY_LIMIT_CARE_X` | 2024 |

## Row-count changes

Tables whose row counts changed, summed over the years that changed.

| Table | Years | efile_v2_3 | efile_v3_1 | Change |
|---|---|---|---|---|
| F9-P07-T01-COMPENSATION | 2021-2024 | 19,025,219 | 20,347,699 | +1,322,480 |
| SO-P00-T99-SUPPLEMENTAL-INFO | 2021-2024 | 10,839,225 | 11,498,112 | +658,887 |
| SI-P02-T01-GRANTS-US-ORGS-GOVTS | 2022-2024 | 2,546,144 | 2,997,058 | +450,914 |
| SR-P02-T01-ID-RLTD-TAX-EXEMPED-ORGS | 2022-2024 | 1,347,153 | 1,624,300 | +277,147 |
| F9-P09-T01-EXPENSES-OTHER | 2021-2024 | 4,030,831 | 4,305,664 | +274,833 |
| SJ-P02-T01-COMPENSATION-DTK | 2022-2024 | 820,049 | 955,062 | +135,013 |
| F9-P08-T01-REVENUE-PROGRAMS | 2022-2024 | 1,315,420 | 1,447,997 | +132,577 |
| F9-P00-T00-HEADER | 2021-2024 | 2,111,740 | 2,231,939 | +120,199 |
| F9-P02-T00-SIGNATURE | 2021-2024 | 2,111,740 | 2,231,939 | +120,199 |
| F9-P04-T00-REQUIRED-SCHEDULES | 2021-2024 | 2,111,740 | 2,231,939 | +120,199 |
| F9-P05-T00-OTHER-IRS-FILING | 2021-2024 | 2,111,740 | 2,231,939 | +120,199 |
| F9-P06-T00-GOVERNANCE | 2021-2024 | 2,111,740 | 2,231,939 | +120,199 |
| F9-P10-T00-BALANCE-SHEET | 2021-2024 | 2,111,740 | 2,231,939 | +120,199 |
| F9-P03-T00-MISSION | 2021-2024 | 2,111,640 | 2,231,825 | +120,185 |
| F9-P12-T00-FINANCIAL-REPORTING | 2021-2024 | 2,108,179 | 2,228,250 | +120,071 |
| F9-P01-T00-SUMMARY | 2021-2024 | 2,105,561 | 2,225,425 | +119,864 |
| F9-P07-T00-DIR-TRUST-KEY | 2021-2024 | 2,005,532 | 2,121,328 | +115,796 |
| F9-P08-T00-REVENUE | 2021-2024 | 1,972,938 | 2,087,943 | +115,005 |
| F9-P03-T00-PROGRAMS | 2021-2024 | 1,871,932 | 1,981,045 | +109,113 |
| F9-P09-T00-EXPENSES | 2021-2024 | 1,817,536 | 1,924,649 | +107,113 |
| F9-P11-T00-ASSETS | 2021-2024 | 1,629,404 | 1,730,752 | +101,348 |
| SA-P01-T00-PUBLIC-CHARITY-STATUS | 2022-2024 | 1,223,040 | 1,320,838 | +97,798 |
| SR-P04-T01-ID-RLTD-ORGS-TAXABLE-CORPORATION | 2022-2024 | 779,586 | 877,166 | +97,580 |
| SR-P03-T01-ID-RLTD-ORGS-TAXABLE-PARTNERSHIP | 2022-2024 | 696,346 | 785,422 | +89,076 |
| F9-P03-T00-PROGRAM-ONE | 2021-2024 | 1,317,626 | 1,406,147 | +88,521 |
| SD-P10-T01-OTH-LIABILITIES | 2022-2024 | 729,393 | 815,557 | +86,164 |
| SD-P13-T99-SUPPLEMENTAL-INFO | 2022-2024 | 550,395 | 622,582 | +72,187 |
| SD-P06-T00-LAND-BLDG-EQUIP | 2021-2024 | 927,761 | 994,785 | +67,024 |
| SB-P01-T01-CONTRIBUTORS | 2022-2024 | 659,139 | 716,651 | +57,512 |
| F9-P08-T02-REVENUE-MISC | 2022-2024 | 513,262 | 566,084 | +52,822 |
| F9-P07-T02-CONTRACTORS | 2022-2024 | 335,954 | 388,105 | +52,151 |
| SD-P10-T00-OTH-LIABILITIES | 2022-2024 | 451,298 | 501,485 | +50,187 |
| F9-P03-T02-PROGRAMS-EZ | 2022-2024 | 916,231 | 965,729 | +49,498 |
| SR-P05-T01-TRANSACTIONS-RLTD-ORGS | 2022-2024 | 305,636 | 353,231 | +47,595 |
| SA-P02-T00-SUPPORT_SCHEDULE_170 | 2022-2024 | 583,477 | 628,970 | +45,493 |
| SD-P09-T01-OTH-ASSETS | 2022-2024 | 353,187 | 397,957 | +44,770 |
| SA-P03-T00-SUPPORT_SCHEDULE_509 | 2022-2024 | 613,225 | 655,536 | +42,311 |
| SD-P11-T00-RECONCILIATION-REVENUE | 2022-2024 | 284,135 | 318,332 | +34,197 |
| SD-P12-T00-RECONCILIATION-EXPENSES | 2022-2024 | 284,075 | 318,261 | +34,186 |
| F9-P06-T00-GOVERNANCE-EZ | 2022-2024 | 591,385 | 623,063 | +31,678 |
| F9-P01-T00-SUMMARY-EZ | 2022-2024 | 559,212 | 588,913 | +29,701 |
| SJ-P01-T00-COMPENSATION | 2022-2024 | 213,316 | 242,391 | +29,075 |
| F9-P03-T00-PROGRAM-TWO | 2022-2024 | 293,336 | 321,644 | +28,308 |
| SG-P02-T00-FUNDRAISING-EVENTS | 2021-2024 | 374,299 | 401,092 | +26,793 |
| SR-P05-T00-TRANSACTIONS-RLTD-ORGS | 2022-2024 | 201,227 | 226,659 | +25,432 |
| SI-P03-T01-GRANTS-US-INDIV | 2022-2024 | 198,717 | 222,426 | +23,709 |
| SF-P02-T01-FRGN-ORG-GRANTS | 2022-2024 | 231,669 | 255,110 | +23,441 |
| SI-P01-T00-GRANTS-INFO | 2022-2024 | 218,261 | 241,648 | +23,387 |
| SJ-P03-T99-SUPPLEMENTAL-INFO | 2022-2024 | 128,732 | 151,731 | +22,999 |
| F9-P03-T00-PROGRAM-THREE | 2022-2024 | 208,970 | 229,512 | +20,542 |
| SA-P06-T99-SUPPLEMENTAL-INFO | 2022-2024 | 203,386 | 223,538 | +20,152 |
| SH-P06-T99-SUPPLEMENTAL-INFO | 2022-2024 | 77,830 | 97,301 | +19,471 |
| SD-P09-T00-OTH-ASSETS | 2022-2024 | 162,496 | 181,725 | +19,229 |
| SD-P07-T01-INVESTMENTS-OTH-SECURITIES | 2022-2024 | 170,668 | 189,463 | +18,795 |
| F9-P03-T01-PROGRAMS-OTHER | 2022-2024 | 169,743 | 188,196 | +18,453 |
| SA-P01-T01-PUBLIC-CHARITY-STATUS | 2022-2024 | 121,056 | 137,779 | +16,723 |
| SI-P04-T99-SUPPLEMENTAL-INFO | 2022-2024 | 132,374 | 148,307 | +15,933 |
| SF-P01-T01-FRGN-ACTS-BY-REGION | 2022-2024 | 129,079 | 144,471 | +15,392 |
| SE-P02-T99-SUPPLEMENTAL-INFO | 2022-2024 | 77,984 | 91,635 | +13,651 |
| SH-P05-T02-NON-HOSPITAL-FACILITY | 2022-2024 | 72,111 | 85,389 | +13,278 |

_... and 66 more._

## Concordance changes

Xpaths moved between tables:

| From | To | Xpaths |
|---|---|---|
| SH-P99-T00-FAP-COMMUNITY-BENEFIT-POLICY | SH-P99-T01-FAP-COMMUNITY-BENEFIT-POLICY | 89 |
| SG-P02-T01-FUNDRAISING-EVENTS | SG-P02-T00-FUNDRAISING-EVENTS | 86 |
| SD-P07-T01-INVESTMENTS-OTH-EQUITY | SD-P07-T00-INVESTMENTS-OTH-EQUITY | 6 |
| SD-P07-T01-INVESTMENTS-OTH-DERIVATIVES | SD-P07-T00-INVESTMENTS-OTH-DERIVATIVES | 6 |

Newly mapped xpaths, by table:

| Table | Xpaths |
|---|---|
| SB-P03-T01-EXCLUSIVELY-RELIGIOUS | 23 |
| SB-P01-T01-CONTRIBUTORS | 18 |
| F9-P00-T00-HEADER | 7 |
| SB-P00-T00-HEADER | 6 |
| SB-P02-T01-NONCASH-PROPERTY | 4 |
| SB-P03-T00-EXCLUSIVELY-RELIGIOUS | 1 |

Renamed variables:

_None._

`multi_value` changes:

_None._