BMF (4/04) file dates and return data (Technical Note)

The tax periods (the end of the filing year for returns included in the BMF) are primarily for 2003 and 2002. Thirteen records have Form 990 data for FY 2004. Forty-four percent never filed and, thus, have no tax period listed. Less than 1/2% are for periods earlier than 12/1996. The most common tax period in the file is for December 2002 with 21% of the returns being for fiscal years ending on this date. Of the organizations with tax periods listed, 48% of returns were for FY 2002 and 25% for FY 2003.

Added 04/28/2004 by tpollak, Modified 05/25/2006 by jauer


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