@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix dcterms: <http://purl.org/dc/terms/> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix mcr: <https://registry.apicrafter.io/vocab#> .
@prefix dt: <https://registry.apicrafter.io/datatype/> .
@prefix cat: <https://registry.apicrafter.io/category/> .
@prefix country: <https://registry.apicrafter.io/country/> .
@prefix tool: <https://registry.apicrafter.io/tool/> .

dt:us_irs_foundation_code a skos:Concept ;
    skos:inScheme <https://registry.apicrafter.io/> ;
    skos:notation "us_irs_foundation_code" ;
    skos:prefLabel "IRS foundation code of an exempt organization"@en ;
    skos:definition "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)."@en ;
    skos:broader dt:category ;
    skos:example "00" ;
    skos:example "04" ;
    skos:example "10" ;
    skos:example "15" ;
    mcr:status "draft" ;
    mcr:isPII false ;
    mcr:classification "categorical" ;
    mcr:regexp "^(?:0[02349]|1[0-8]|2[1-4])$" ;
    dcterms:spatial country:US ;
    dcterms:language <http://id.loc.gov/vocabulary/iso639-1/en> ;
    rdfs:seeAlso <https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf> .