# Release notes: efilepf_v3_1

_Changes from `efilepf_v2_3` to `efilepf_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.
- **Also added:** 5,298 GTDC-indexed 990-PF filings for TY2016-2019 that the September 2026 PF build missed.
- **Header table.** The shared `F9-P00-T00-HEADER` gains `F9_00_ORG_EXEMPT_TYPE`, which is empty for 990-PF filings
  (it is derived from 990 and 990-EZ paths only).
- **multi_value** variables are still joined with `;` in filing order (EF2-13 fix 2); the concordance changed
  which variables are multi-valued (see below).

## Summary

- **Tax years:** 2009-2025 (previously 2009-2024).
- **Tables:** 1 added, 2 dropped.
- **Table-years in both releases:** 1,256; row counts changed in 457, column counts in 32; rows fell in 0.
- **Columns:** 11 added and 0 removed, across 2 tables.
- **Filings:** 1,234,785, previously 1,151,314 (+83,471).
- **Concordance:** 7 xpaths newly mapped, 0 dropped, 26 moved between tables, 0 variables renamed, 6 `multi_value` changes.

## Filings by tax year

| Tax year | efilepf_v2_3 | efilepf_v3_1 | Change |
|---|---|---|---|
| 2009 | 2,345 | 2,345 | 0 |
| 2010 | 25,249 | 25,249 | 0 |
| 2011 | 34,597 | 34,597 | 0 |
| 2012 | 39,933 | 39,933 | 0 |
| 2013 | 45,887 | 45,887 | 0 |
| 2014 | 53,442 | 53,442 | 0 |
| 2015 | 58,815 | 58,815 | 0 |
| 2016 | 62,979 | 62,988 | +9 |
| 2017 | 68,260 | 68,950 | +690 |
| 2018 | 75,540 | 80,138 | +4,598 |
| 2019 | 87,788 | 87,789 | +1 |
| 2020 | 114,957 | 114,957 | 0 |
| 2021 | 119,354 | 119,354 | 0 |
| 2022 | 122,819 | 122,914 | +95 |
| 2023 | 124,529 | 125,565 | +1,036 |
| 2024 | 114,820 | 124,337 | +9,517 |
| 2025 | 0 | 67,525 | +67,525 |

By return type:

| Tax year | Return type | efilepf_v2_3 | efilepf_v3_1 | Change |
|---|---|---|---|---|
| 2016 | 990PF | 62,979 | 62,988 | +9 |
| 2017 | 990PF | 68,260 | 68,950 | +690 |
| 2018 | 990PF | 75,540 | 80,138 | +4,598 |
| 2019 | 990PF | 87,788 | 87,789 | +1 |
| 2022 | 990PF | 122,819 | 122,914 | +95 |
| 2023 | 990PF | 124,529 | 125,565 | +1,036 |
| 2024 | 990PF | 114,820 | 124,337 | +9,517 |
| 2025 | 990PF | 0 | 67,525 | +67,525 |

## Tables added and dropped

Added:

| Table | Years |
|---|---|
| PF-P09-T00-CHARITABLE-ACTIVITIES | 2009-2025 |

Dropped:

| Table | Years |
|---|---|
| PF-P09-T01-CHARITABLE-ACTIVITIES | 2009-2024 |
| PF-P09-T02-PROG-RELATED-INVESTMENTS | 2009-2024 |

## 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_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_PAY_DECLINED_CD` | 2020 |
| F9-P00-T00-HEADER | added | `F9_00_ORG_EXEMPT_TYPE` | 2009-2024 |
| PF-P09-T00-PROG-RELATED-INVESTMENTS | added | `PF_09_PROG_RLTD_INVEST_AMT_1` | 2009-2024 |
| PF-P09-T00-PROG-RELATED-INVESTMENTS | added | `PF_09_PROG_RLTD_INVEST_AMT_2` | 2009-2024 |
| PF-P09-T00-PROG-RELATED-INVESTMENTS | added | `PF_09_PROG_RLTD_INVEST_AMT_3` | 2009-2024 |
| PF-P09-T00-PROG-RELATED-INVESTMENTS | added | `PF_09_PROG_RLTD_INVEST_DESC_1` | 2009-2024 |
| PF-P09-T00-PROG-RELATED-INVESTMENTS | added | `PF_09_PROG_RLTD_INVEST_DESC_2` | 2009-2024 |

## Row-count changes

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

| Table | Years | efilepf_v2_3 | efilepf_v3_1 | Change |
|---|---|---|---|---|
| PF-P04-T01-INVEST-INCOME-TAX-CAPITAL-GAINLOSS | 2016-2019, 2022-2024 | 15,833,012 | 16,170,687 | +337,675 |
| PF-P09-T00-PROG-RELATED-INVESTMENTS | 2009-2024 | 455,640 | 678,164 | +222,524 |
| PF-P15-T01-SUPPLEMENTARY-INFO-GRANT-PAID | 2016-2019, 2022-2024 | 9,308,389 | 9,484,858 | +176,469 |
| PF-P99-T24-INVEST-CORP-STOCK | 2016-2018, 2022-2024 | 4,943,725 | 5,090,967 | +147,242 |
| PF-P08-T01-COMPENSATION | 2016-2019, 2022-2024 | 2,115,747 | 2,168,344 | +52,597 |
| PF-P99-T36-EXP-OTH | 2016-2019, 2022-2024 | 1,623,799 | 1,665,882 | +42,083 |
| PF-P99-T27-INVEST-OTH | 2016-2019, 2022-2024 | 2,158,440 | 2,193,989 | +35,549 |
| PF-P99-T23-INVEST-CORP-BOND | 2016-2018, 2022-2024 | 776,858 | 797,899 | +21,041 |
| PF-P99-T49-TAXES | 2016-2019, 2022-2024 | 870,283 | 891,018 | +20,735 |
| PF-P99-T11-DEPREC | 2017-2018, 2022-2024 | 500,014 | 518,498 | +18,484 |
| F9-P00-T00-HEADER | 2016-2019, 2022-2024 | 656,735 | 672,681 | +15,946 |
| F9-P02-T00-SIGNATURE | 2016-2019, 2022-2024 | 656,735 | 672,681 | +15,946 |
| PF-P00-T00-HEADER | 2016-2019, 2022-2024 | 656,735 | 672,681 | +15,946 |
| PF-P01-T00-REVENUE-EXPENSE | 2016-2019, 2022-2024 | 656,735 | 672,681 | +15,946 |
| PF-P02-T00-BALANCE-SHEET | 2016-2019, 2022-2024 | 656,735 | 672,681 | +15,946 |
| PF-P07-T00-ACTIVITIES | 2016-2019, 2022-2024 | 656,733 | 672,679 | +15,946 |
| PF-P12-T00-QUALIFYING-DISTRIBUTIONS | 2016-2019, 2022-2024 | 656,717 | 672,663 | +15,946 |
| PF-P11-T00-DISTRIBUTABLE-AMOUNT | 2016-2019, 2022-2024 | 656,611 | 672,553 | +15,942 |
| PF-P17-T00-RELATIONSHIPS | 2016-2019, 2022-2024 | 652,065 | 667,882 | +15,817 |
| PF-P17-T00-TRANSFERS-TRANSACTIONS | 2016-2019, 2022-2024 | 652,065 | 667,882 | +15,817 |
| PF-P06-T00-INVEST-INCOME-EXCISE-TAX | 2016-2019, 2022-2024 | 652,913 | 668,724 | +15,811 |
| PF-P07-T00-ACTIVITIES-4720 | 2016-2019, 2022-2024 | 648,331 | 664,085 | +15,754 |
| PF-P10-T00-MINIMUM-INVESTMENT-RETURN | 2016-2019, 2022-2024 | 645,951 | 661,527 | +15,576 |
| PF-P03-T00-NET-ASSET-FUND-BALANCE-CHANGE | 2016-2019, 2022-2024 | 643,067 | 658,566 | +15,499 |
| PF-P13-T00-UNDISTRIBUTED-INCOME | 2016-2019, 2022-2024 | 621,308 | 636,314 | +15,006 |
| PF-P08-T00-COMPENSATION-CONTRACTORS | 2016-2019, 2022-2024 | 590,583 | 604,976 | +14,393 |
| PF-P08-T00-COMPENSATION-HIGHEST | 2016-2019, 2022-2024 | 589,896 | 604,233 | +14,337 |
| PF-P16-T00-INCOME-PRODUCING-ACTS | 2016-2019, 2022-2024 | 579,624 | 593,301 | +13,677 |
| PF-P15-T00-SUPPLEMENTARY-INFO-GRANT-PAID | 2016-2019, 2022-2024 | 571,686 | 585,159 | +13,473 |
| PF-P15-T00-SUPPLEMENTARY-INFO | 2016-2019, 2022-2024 | 524,044 | 536,623 | +12,579 |
| SB-P01-T01-CONTRIBUTORS | 2017-2018, 2022-2024 | 290,068 | 300,441 | +10,373 |
| PF-P99-T01-ACC-FEES | 2016-2019, 2022-2024 | 411,681 | 421,572 | +9,891 |
| PF-P99-T28-LAND-ETC | 2017-2018, 2022-2024 | 274,267 | 283,826 | +9,559 |
| PF-P04-T00-INVEST-INCOME-TAX-CAPITAL-GAINLOSS | 2016-2019, 2022-2024 | 396,282 | 405,176 | +8,894 |
| PF-P99-T42-PROF-FEES-OTH | 2016-2019, 2022-2024 | 312,547 | 320,112 | +7,565 |
| PF-P99-T37-INCOME-OTH | 2016-2018, 2022-2024 | 300,593 | 307,807 | +7,214 |
| PF-P15-T00-SUPPLEMENTARY-INFO-GRANT-FUTURE | 2016-2019, 2022-2024 | 274,739 | 281,412 | +6,673 |
| PF-P99-T35-DECREASE-OTH | 2016-2018, 2022-2024 | 248,940 | 255,387 | +6,447 |
| PF-P99-T33-ASSET-OTH | 2016-2018, 2022-2024 | 184,387 | 190,471 | +6,084 |
| PF-P99-T20-SALE-OTH-ASSET | 2017-2018, 2022-2024 | 213,455 | 219,340 | +5,885 |
| PF-P99-T38-INCREASE-OTH | 2016-2018, 2022-2024 | 194,566 | 200,258 | +5,692 |
| PF-P16-T02-INCOME-PRODUCING-ACTS | 2017-2018, 2022-2024 | 200,837 | 205,921 | +5,084 |
| PF-P05-T00-NET-INVEST-INCOME-TAX-4940E | 2016-2019 | 264,106 | 268,808 | +4,702 |
| SB-P00-T00-HEADER | 2017-2018, 2022-2024 | 131,615 | 135,846 | +4,231 |
| PF-P16-T03-ACTS-RELATIONSHIP-EXEMPT-PURPOSE | 2016-2018, 2022-2024 | 138,859 | 142,819 | +3,960 |
| SB-P02-T01-NONCASH-PROPERTY | 2017-2018, 2022-2024 | 111,513 | 115,363 | +3,850 |
| PF-P15-T03-SUPPLEMENTARY-INFO-GRANT-APP | 2016-2018, 2022-2024 | 144,188 | 148,033 | +3,845 |
| PF-P16-T01-INCOME-PRODUCING-ACTS | 2017-2018, 2022-2024 | 136,404 | 140,126 | +3,722 |
| PF-P15-T02-SUPPLEMENTARY-INFO-GRANT-FUTURE | 2017-2018, 2022-2024 | 195,180 | 198,511 | +3,331 |
| PF-P99-T29-LEGAL-FEES | 2017-2018, 2022-2024 | 84,874 | 87,524 | +2,650 |
| PF-P99-T39-LIAB-OTH | 2017-2018, 2022-2024 | 70,142 | 72,418 | +2,276 |
| PF-P14-T00-PRIVATE-OPERATING-FOUNDATIONS | 2017-2018, 2022-2024 | 53,397 | 55,274 | +1,877 |
| PF-P99-T26-INVEST-LAND | 2017-2018, 2022-2024 | 47,297 | 49,147 | +1,850 |
| PF-P99-T22-SUPPLEMENTAL-INFO | 2016-2018, 2022-2024 | 38,146 | 39,700 | +1,554 |
| PF-P99-T48-CONTRIBUTOR | 2016-2018, 2022-2024 | 61,551 | 63,094 | +1,543 |
| PF-P99-T00-AUXILLIARY | 2016-2018, 2022-2024 | 51,339 | 52,804 | +1,465 |
| PF-P08-T03-COMPENSATION-CONTRACTORS | 2017-2018, 2022-2024 | 40,605 | 41,920 | +1,315 |
| PF-P99-T25-INVEST-GOVT-SEC | 2016-2018, 2022-2024 | 42,200 | 43,357 | +1,157 |
| PF-P99-T16-EXP-RESPONSIBILITY | 2017-2018, 2022-2024 | 59,939 | 61,034 | +1,095 |
| PF-P08-T02-COMPENSATION-HIGHEST | 2017-2018, 2022-2024 | 31,631 | 32,651 | +1,020 |

_... and 19 more._

## Concordance changes

Xpaths moved between tables:

| From | To | Xpaths |
|---|---|---|
| PF-P09-T01-CHARITABLE-ACTIVITIES | PF-P09-T00-CHARITABLE-ACTIVITIES | 16 |
| PF-P09-T02-PROG-RELATED-INVESTMENTS | PF-P09-T00-PROG-RELATED-INVESTMENTS | 10 |

Newly mapped xpaths, by table:

| Table | Xpaths |
|---|---|
| F9-P00-T00-HEADER | 7 |

Renamed variables:

_None._

`multi_value` changes:

| Variable | From | To |
|---|---|---|
| PF_AX02_ACT_NEW_EXPLANATION | (blank) | TRUE |
| PF_AX44_CAUSE_EXPLANATION | (blank) | TRUE |
| PF_AX45_REDUCT_EXPLANATION | (blank) | TRUE |