Ingest the IRS automatic revocation list — md_ingest

An organisation that files nothing for three consecutive years loses its exemption automatically. The list is the record of that: for each EIN, when it was revoked, when the revocation was posted and, if it happened, when the exemption was reinstated - dates the BMF does not carry. An EIN may appear more than once (18,909 twice, 176 three times in the 2026-07 file).

Usage

md_ingest_revocations(version, con = NULL)

Arguments

version: Pinned revocations version, e.g. "v2026-07".
con: A connection from md_db().

Value

Row counts, invisibly.

Details

It writes:

entity: EINs in no other source, as layer = 'revoked_only' (154,775 in the 2026-07 file; mostly 501(c)(4)s revoked in 2010 and 2016-2018).
entity_event: revoked, revocation_posted and reinstated, each with its date. This is what a temporal veto reads: a grant to an organisation revoked years before the grant year is suspect (REDUCTION.md section 6c).
name: the legal name and DBA as of revocation, source = 'revocations'.
address: the address as of revocation, as historical: it was true then and may not be now.