Internal Revenue Service, Exempt Organizations Business Master File

Source: Internal Revenue Service, Exempt Organizations Business Master File Extract (EO BMF); filtered and reformatted by CorporateDB.

Licence

Public domain: a work of the United States Government (17 U.S.C. 105) ↗

Changes

Selected fields are reformatted into CorporateDB's schema and statuses are mapped to its status vocabulary. In-care-of names and sort names are never collected, and the street address is left out wherever the IRS lists an in-care-of name, because it is usually that person's address. Trusts, partnerships, section 4947 trusts and organizations in subsections 82 and 00 are withheld.

Dates

The IRS replaces the extract monthly under the same file names, so the edition date is the latest Last-Modified date of its four regional files; CorporateDB reads them twice a month. Ruling dates and tax periods are the IRS's own.