The Candid Compliance dataset provides key regulatory information from the IRS Business Master File (BMF), including tax-exempt status, revocation details, reinstatement dates, OFAC status, and AB488 compliance. This dataset would be useful for customers conducting compliance checks or due diligence on nonprofit organizations.
| Field_Name | Source | Description |
|---|---|---|
| candid_entity_id | Candid | Candid's unique organization identifier. |
| ein | Candid | Organization's Employer Identification Number. |
| legal_ids | Candid | List of the legal IDs and ID types used by the organization. |
| organization_name | Candid | Organization Name |
| organization_aka_names | Candid | Alternate names and name types for the organization. |
| street1 | Candid Profile, IRS BMF, 990, EZ, PF | Street name of the organization's main address |
| street2 | Candid Profile, IRS BMF, 990, EZ, PF | Suite or apartment number of the organization's main address. |
| city | Candid Profile, IRS BMF, 990, EZ, PF | City from the organization's main address. |
| admin1_code | Candid Profile, IRS BMF, 990, EZ, PF | Administrative or state code from the organization's main address. |
| admin1_description | Candid Profile, IRS BMF, 990, EZ, PF | Administrative or state name from the organization's main address. |
| postal_code | Candid Profile, IRS BMF, 990, EZ, PF | Postal code from the organization's main address. |
| group_exemption | IRS BMF, 990, EZ | Group Exemption Number, a four-digit number assigned to a group of organizations falling under a central/parent organization holding group exemption letters. |
| foundation_code | IRS BMF | Denotes the classification and support structure of a nonprofit organization. |
| foundation_description | IRS BMF | Description of the foundation code. |
| foundation_type_code | IRS BMF | Denotes the type of foundation. |
| foundation_type_description | IRS BMF | Description of the foundation type code. |
| foundation_509a_status | IRS BMF | Candid's unique organization identifier. |
| pub78_verified | Pub78 | Verified organizations appear in the Pub78 file and have been recognized by the IRS as eligible to receive tax-deductible contributions. |
| most_recent_pub78 | Pub78 | Month and year of the most recent quarterly Pub78 file. |
| deductibility_code | Pub78 | Organization’s deductiblity code from the Pub78 file. |
| deductibility_description | Pub78 | Description of the Pub78 deductibility code. |
| most_recent_irb | Pub78 | Date of the most recent weekly IRB publication. |
| ruling_month | IRS BMF | The month of the ruling or determination letter recognizing the organization's exempt status. If an organization's exempt status is revoked and then subsequently reinstated by the IRS, the ruling year is reset to the year of the reinstatement. |
| ruling_year | IRS BMF | The year of the ruling or determination letter recognizing the organization's exempt status. If an organization's exempt status is revoked and then subsequently reinstated by the IRS, the ruling year is reset to the year of the reinstatement. |
| subsection_code | IRS BMF | The codes shown under section 501(c) of the Internal Revenue Code of 1986, which define the category under which an organization may be exempt. For more information, visit: guidestar.candid.org/irs-subsection-codes. |
| subsection_code_description | IRS BMF | Description of the associated subsection code. |
| bmf_status | IRS BMF | Indicates if an organization is on the most recent IRS BMF, meaning it is currently recognized by the IRS as tax-exempt. |
| most_recent_bmf | IRS BMF | Date of the most recent appearance on the IRS BMF. |
| revoked | IRS BMF | Indicates if the organization's tax exemption status has been revoked for failure to file a Form 990 for three consecutive years. |
| revocation_code | IRS BMF | Transaction code used to indicate the type of revocation or termination on an IRS account transcript. |
| revocation_date | IRS BMF | If AutomaticRevocation is 'Yes' this column will have the published date of revocation. |
| reinstatement_date | IRS BMF | Date of reinstatement, if any. |
| ofac_status | IRS BMF | Flag indicating tax exemption has been suspended under Internal Revenue Code Section 501(p). Contributions to this organization during its 501(p) suspension are not deductible. This organization has been designated by the U.S. Treasury Department's Office of Foreign Assets Control as supporting or engaging in terrorist activity. All financial transactions with this organization by residents of the United States, or within the borders of the United States, are prohibited. |
| california_entity_id | California Attorney General | Corporate/Entity Number assigned by the Secretary of State if known by the Registry of Charitable Trusts. Alternatively, this field may contain the Entity ID assigned by the Franchise Tax Board. The Registry of Charitable Trusts stores only the numeric portion of these identifiers. |
| may_operate_or_solicit_in_ca | California Attorney General | Registered in California? |
| ag_registry_status | California Attorney General | Organization's status with the California Attorney General. |
| most_recent_ag | California Attorney General | Date of the most recent data from the California AG. |
| ftb_revocation_status | California Franchise Tax Board | Organization's status with the California FTB. |
| most_recent_ftb | California Franchise Tax Board | Date of the most recent data from the California FTB. |