Detect 990-EZ filer rows in an efile dataset

Returns a logical vector marking rows that belong to 990-EZ filers. Uses the RETURN_TYPE column when present; otherwise infers filer type from field availability (rows with Part I data but missing Part VIII total revenue are treated as 990-EZ filers).

Usage

detect_ez_rows(df)

Arguments

df

A data.frame containing efile data.

Value

A logical vector of length nrow(df).

Examples

data( dat10k )
table( detect_ez_rows( dat10k ) )
#> 
#> FALSE  TRUE 
#>  6284  3716