This folder contains the Universal Classification Files developed in Ma (2021, 668). It primarily collects NTEE codes from the BMF file and texts from the IRS 990 Forms. The paper introduces more details.
- MS Excel format:
- Train: https://osf.io/569dn/
- Test: https://osf.io/es5gf/
- Plain text format (tab seperated):
- Train: https://osf.io/qk4be/
- Test: https://osf.io/7ms9n/
| Letter code | Meaning | Source |
|---|---|---|
| DLN | Document Locator Number | AWS-Index |
| EIN | Employer Identification Number | AWS-Index |
| FILING_TYPE | Filing type | AWS-Index |
| IRS990EZ_p3_DscrptnPrgrmSrvcAccmTxt | 990-EZ Part III Lines 28-30, program description | AWS-XML |
| IRS990EZ_p3_PrmryExmptPrpsTxt | 990-EZ Part III Lines 28-30, program description | AWS-XML |
| IRS990PF_p16b_RltnshpSttmntTxt | 990-PF Part XVI-B, program description | AWS-XML |
| IRS990PF_p9a_DscrptnTxt | 990-PF Part IX-A, program description | AWS-XML |
| IRS990ScheduleO_ExplntnTxt | Schedule O, program description | AWS-XML |
| IRS990_p1_ActvtyOrMssnDsc | 990 Part I Line 1, mission statement | AWS-XML |
| IRS990_p3_DscS | 990 Part III Line 4, program description | AWS-XML |
| IRS990_p3_MssnDsc | 990 Part III Line 1, mission statement | AWS-XML |
| OBJECT_ID | Object ID (XML file unique identifier) | AWS-Index |
| RETURN_ID | Return ID | AWS-Index |
| RETURN_TYPE | Return type | AWS-Index |
| SUB_DATE | Submission date | AWS-Index |
| TAXPAYER_NAME | Taxpayer name (i.e., organization name) | AWS-Index |
| TAX_PERIOD | Tax period | AWS-Index |
| YEAR | Tax year | AWS-Index |
| 95_and_before | Founded in 1995 and before (1=yes, 0=no) | Self-coded |
| NTEE1 | NTEE major group | BMF |
| mission | All mission statement texts, duplicates removed | Self-coded |
| prgrm_dsc | All program description texts, duplicates removed | Self-coded |
| mission_spellchk | mission column spell-checked |
Self-coded |
| prgrm_dsc_spellchk | prgrm_dsc column spell-checked |
Self-coded |
Note:
- AWS: IRS 990 Filings on AWS
- Index: Index file, for example: https://s3.amazonaws.com/irs-form-990/index_2011.csv
- XML: Electronic 990 filing, for example: https://s3.amazonaws.com/irs-form-990/201541349349307794_public.xml
- BMF: Exempt Organizations Business Master File Extract