---
id: "us_irs_subsection_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_subsection_code"
---

# IRS subsection code of an exempt organization (`us_irs_subsection_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 subsection code of a US tax-exempt organization in the IRS Exempt Organizations Business Master File (EO BMF): the paragraph of section 501(c) of the Internal Revenue Code under which it is exempt, as in 03 for 501(c)(3) charities, 05 for labor and agricultural organizations and 07 for social clubs; other codes stand for other sections, such as 92 for 4947(a)(1) trusts.

- 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`):

```
^\d{2}$
```

## Examples

- `03` — 501(c)(3)
- `05` — 501(c)(5)
- `07` — 501(c)(7)
- `3` (invalid example) — Written without the leading zero

## Metacrafter rules

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

- `usirssubsectionvalue` (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_subsection_code.json> · Edit: <https://github.com/apicrafter/metacrafter-registry/edit/main/data/datatypes/US/companies/us_irs_subsection_code.yaml>