---
id: "us_irs_foundation_code"
kind: "datatype"
status: "draft"
is_pii: false
categories: ["companies", "government"]
country: ["US"]
langs: ["en"]
quality: 85
url: "https://registry.apicrafter.io/datatype/us_irs_foundation_code"
---

# IRS foundation code of an exempt organization (`us_irs_foundation_code`)

> **Draft.** Draft records have not been reviewed yet and may be incomplete or wrong; do not treat them as authoritative for legal or compliance decisions.

Two-digit foundation code of a US tax-exempt organization in the IRS Exempt Organizations Business Master File: whether a 501(c)(3) organization is a private foundation and under which section it is a public charity, as in 04 for a private non-operating foundation, 10 for a church, 15 for an organization that receives substantial support from the public, and 00 for organizations other than 501(c)(3).

- Parent datatype: `category`
- Personal data (PII): no
- Categories: Companies/business/organizations (companies), Government related (government)
- Countries: United States (US)
- Languages: English (en)
- Classification: categorical

## Detection

Regular expression (Python `re`):

```
^(?:0[02349]|1[0-8]|2[1-4])$
```

## Examples

- `00` — Not a 501(c)(3) organization
- `04` — Private non-operating foundation
- `10` — Church
- `15` — Publicly supported organization
- `30` (invalid example) — Not a foundation code

## Metacrafter rules

1 rules: 0 match the field name, 1 match values.

- `usirsfoundationvalue` (data, `us/us_orgs.yaml`)

## Supported by tools

- `metacrafter`

## Sources

- doc: <https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf>

## Quality

Score 85/100. Missing: mapping (Wikidata, Schema.org, ...), translation.

JSON: <https://registry.apicrafter.io/api/v1/datatypes/us_irs_foundation_code.json> · Edit: <https://github.com/apicrafter/metacrafter-registry/edit/main/data/datatypes/US/companies/us_irs_foundation_code.yaml>
