Ingest Form 1023-EZ approvals

The 1023-EZ is the streamlined application for recognition of exemption. Its approval extracts give, per approved organisation, the name and address as the organisation itself wrote them at application, and an NTEE code the organisation selected.

Usage

md_ingest_f1023ez(
  version = "v2014-2023",
  con = NULL,
  new_entity_layer = "approved_only",
  reconvert = FALSE
)

Arguments

version

Pinned version directory, e.g. "v2014-2023".

con

A connection from md_db().

new_entity_layer

Layer under which to admit approved organisations that appear in no BMF release. NULL, the default, holds them back instead. No value in the frozen enumeration (section 3a) describes an organisation the IRS granted exemption to but which reached no BMF release: filer_only means observed on a 990-series filing, and an approval is not a filing. Set this once that question is settled.

reconvert

Redo the xlsx-to-CSV step even if a CSV is already present.

Value

Row counts, invisibly.

Why this source earns its place

Every other NTEE input here traces to the same assignment. The crosswalk's ntee_current agrees with the BMF 99.96% of the time - it is the same value, not a second opinion (?md_ingest_ntee). The 1023-EZ code is genuinely independent: the organisation chose it, before any IRS or NCCS processing touched it. That makes it the only available cross-check on a classification the rest of the database takes on trust.

The name is independent in the same way. A 1023-EZ name is what the founders filed under, which may differ from the BMF legal name recorded later, and those differences are exactly the variants a matcher needs.

Personal data is not ingested

Columns 18-57 of the source are five officers' names and home addresses. They are never parsed - md_xlsx_to_csv() takes a column list, so unwanted columns are not read rather than read and dropped. matchdb is a database of organisations.