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Ingest the 990 filing header as self-reported names and addresses

Source: R/md-ingest-efile-header.R
md_ingest_efile_header.Rd

F9-P00-T00-HEADER is one row per Form 990 filing, 2009-2024, carrying the organisation's own name, DBA, in-care-of line and mailing address as it wrote them on that year's return.

Usage

md_ingest_efile_header(version = "v2_2", con = NULL)

Arguments

version

Pinned efile_header version, e.g. "v2_2".

con

A connection from md_db().

Value

Row counts, invisibly.

What makes this different from the BMF

The BMF holds one current name per EIN. This holds one per filing year, so it is the first source here that can show a name changing. That is what makes variant_class = 'former' derivable rather than aspirational: within an EIN, the spelling carried by the most recent filing is legal and every earlier distinct spelling is former, which is exactly the definition in section 3a.

What is deliberately not ingested

F9_00_PRIN_OFF_* looks like a principal office address and is not - it is the principal officer, as the neighbouring F9_00_PRIN_OFF_NAME_PERS makes plain. Those rows are a natural person's name and address, and where the officer is an organisation it is a different organisation from the filer, so attaching its address to the filer's EIN would be wrong on top of intrusive.

A consequence worth stating: address.variant_class = 'principal' stays empty after this ingest. The 990 header does not publish a principal-office address distinct from the mailing address, and an empty class is a more honest answer than one filled with somebody's home address.