Ingest the Form 990-N e-Postcard

The e-Postcard is the only filing the smallest organisations make: gross receipts normally under $50,000, no full 990, so no e-file table ever sees them. For 834,305 of its EINs the BMF was the only source of a name before this ingest.

Usage

md_ingest_e_postcard(version, con = NULL)

Arguments

version

Pinned e_postcard version, e.g. "v2026-07".

con

A connection from md_db().

Value

Row counts, invisibly.

Details

The NCCS file holds one row per EIN, its latest postcard (tax years 2007-2025 in the 2026-07 file), so it gives a current address, not an address history. It writes:

entity

EINs in no other source, as layer = 'postcard_only' (73,503 in the 2026-07 file).

name

the legal name and up to three DBAs, source = 'e_postcard', with the postcard's tax year as first_year and last_year.

address

the organisation's address as mailing, as of that year.

entity_event

terminated_990n where the postcard says the organisation has terminated, dated by the end of its tax period.

The officer name and address are not read: they describe a person. The website field is read by md_ingest_websites().