@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_subsection_code a skos:Concept ;
    skos:inScheme <https://registry.apicrafter.io/> ;
    skos:notation "us_irs_subsection_code" ;
    skos:prefLabel "IRS subsection code of an exempt organization"@en ;
    skos:definition "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."@en ;
    skos:broader dt:category ;
    skos:example "03" ;
    skos:example "05" ;
    skos:example "07" ;
    mcr:status "draft" ;
    mcr:isPII false ;
    mcr:classification "categorical" ;
    mcr:regexp "^\\d{2}$" ;
    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> .