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Tax Status Search Glossary
Understand what raw JSON data is received from Candid Premier (formerly known as GuideStar) when a grantmaker searches for an organization’s tax information from the Verification Items tab.
| Field | Description |
|---|---|
| Top-Level Response Fields | |
| code | HTTP response status code. |
| data | The container object holding all nonprofit profile data, organized into five sections: summary, programs, financials, operations, and charitycheck. |
| errors | List of errors encountered. |
| message | Diagnostic message for response status. |
| took | Time taken for the request to process. |
| Summary Data | |
| address_line_1 | Organization address street name. |
| address_line_2 | Organization address suite or apartment number. |
| addresses | Address entry in summary.addresses. Usually an office of an organization. |
| addresses.address_line_1 | Address line 1. |
| addresses.address_line_2 | Address line 2. |
| addresses.address_type | Address type. |
| addresses.city | Address city. |
| addresses.country | Address country. |
| addresses.postal_code | Address postal code. |
| addresses.state | Address state. |
| affiliation_code | A single digit code designating the type of organization (Central, Intermediate, or Independent) if there’s no group exemption or (Central, Intermediate, Independent, or Subordinate) if there’s a group exemption. |
| affiliation_description | Description of what the affiliation code means. |
| also_known_as | Comma-separated string of names associated with the organization. |
| city | Organization address city. |
| contact_email | Primary contact email. |
| contact_fax | Primary contact fax number. |
| contact_name | Primary contact name. |
| contact_phone | Primary contact phone number. |
| contact_title | Primary contact title. |
| county | Organization address county. |
| deductibility_code | The deductibility code signifies whether contributions made to an organization are deductible. |
| deductibility_description | Deductibility code description. |
| demographics_status | Description of demographics status that can be shown to a funder or donor. |
| demographics_status_nonprofit | Description of demographics status that can be shown to a nonprofit. |
| donation_page | Link to the donation page of the organization. |
| donation_to_ein | EIN that should be used for charitable donations. |
| donation_to_name | Organization name that should be used for charitable donations. |
| ein | Employee Identification Number. |
| fax | Organization fax number. |
| feedback_responses | Specific feedback response questions answered by the organization. |
| first_on_bmf_date | First time organization appeared on the BMF. |
| fiscal_year_end | When the fiscal year ends for the organization. |
| fiscal_year_start | When the fiscal year begins for the organization. |
| forms_1023_1024 | Application for the organization to gain tax-exempt status. |
| govt_registered_name | Legal organization name. |
| gs_financial_trends_analysis_pdf | URL of API call to the FTA PDF API endpoint to download the organization's financial trends analysis PDF. |
| gs_pro_pdf | URL of API call to the Pro PDF API endpoint to download the organization's profile PDF. |
| gs_profile_update_level | Guidestar.org organization profile seal of transparency level. |
| gs_profile_update_level_logo | URL to Guidestar.org seal image. |
| gs_public_report | Guidestar.org organization profile URL. |
| is_national_hq | Whether this organization is the national headquarters. |
| is_non_bmf_org | Is the organization not on the BMF. |
| keywords | Keywords added by the organization to their profile. |
| last_on_bmf_date | Last time an organization appeared on the BMF. |
| latitude | Latitude of the center of the zip code of an organization's mailing address. |
| letters_of_determination | IRS letter of determination information. |
| letters_of_dissolution | IRS letter of dissolution information. |
| logo_url | Organization logo URL. |
| longitude | Longitude of the center of the zip code of an organization's mailing address. |
| mission | Organization mission statement. |
| naics_code | North American Industry Classification System (NAICS) information. |
| naics_code.naics_code | NAICS code. |
| naics_code.naics_description | NAICS code description. |
| ntee_code | National Taxonomy of Exempt Entities (NTEE) Code. |
| ntee_codes | National Taxonomy of Exempt Entities (NTEE) code information. |
| ntee_codes.ntee_code | NTEE code. |
| ntee_codes.primary_code | NTEE primary code. |
| ntee_codes.primary_description | NTEE primary description. |
| ntee_codes.sub_code | NTEE subcode. |
| ntee_codes.sub_description | NTEE subcode description. |
| org_collect_feedback | Has this organization filled the 'How we listen' section of their profile. |
| org_feedback_example | Response to 'How is your organization collecting feedback?' |
| org_learn_more | Did the organization indicate that they had an interest in learning more about feedback practices. |
| org_quiz_interest | Did the organization indicate that they had an interest in taking GuideStar's feedback quiz. |
| organization_name | Organization name. |
| other_documents | A document the organization uploaded to GuideStar. |
| pcs_codes | The Philanthropy Classification System (PCS) is Candid's taxonomy, describing the work of grantmakers, recipient organizations, and the philanthropic transactions between those entities. |
| pcs_codes.pcs_code | PCS code. |
| pcs_codes.pcs_description | PCS code description. |
| pcs_codes.pcs_facet | PCS facet name. |
| pcs_codes.pcs_parent_code | PCS parent code. |
| pcs_codes.pcs_parent_description | PCS parent code description. |
| photos | Images uploaded by the organization. |
| platinum_evaluation_documents | External evaluations that support your organization's progress or results. |
| platinum_evaluation_documents.document_name | Name of evaluation document. |
| platinum_evaluation_documents.document_url | URL of evaluation document. |
| platinum_evaluation_documents.document_year | Year of evaluation document. |
| profile_data_change_dates | Contains the last change datetimes for several key data values. |
| profile_data_change_dates.dei_last_modified | Datetime of last update to organization demographics information. |
| profile_data_change_dates.fundraising_contact_email_last_modified | Datetime of last update to fundraising contact email address. |
| profile_data_change_dates.org_website_last_modified | Datetime of last update to organization website address. |
| profile_data_change_dates.payment_address_last_modified | Datetime of last update to payment address. |
| profile_data_change_dates.primary_address_last_modified | Datetime of last update to primary address. |
| profile_data_change_dates.primary_contact_email_last_modified | Datetime of last update to primary contact email address. |
| profile_data_change_dates.seal_last_modified | Datetime of last update to organization seal level. |
| profile_sdg_codes | UN sustainable development goals associated with the organization's profile. |
| profile_sdg_codes.description | UN sustainable development goal description. |
| profile_sdg_codes.id | UN sustainable development goal number. |
| ruling_year | Year that organization started operating as a non-profit. |
| sdg | UN sustainable development goals. |
| sdg.description | UN sustainable development goal description. |
| sdg.id | UN sustainable development goal number. |
| sic_codes | Standard Industrial Classification (SIC) information. |
| sic_codes.sic_code | SIC code. |
| sic_codes.sic_description | SIC code description. |
| social_media_urls | A social media URL related to the organization. |
| state | Organization address state. |
| subsection_code | Subsection Codes are the codes shown under section 501(c) of the Internal Revenue Code of 1986, which define the category under which an organization may be exempt. |
| subsection_description | Description of organization subsection code. |
| telephone_numbers | Telephone number associated with the organization. |
| telephone_numbers.telephone_number | Telephone number entered by the organization. |
| telephone_numbers.telephone_type | Description of telephone number. |
| videos | Video information added by organization. |
| website_url | Organization website URL. |
| year_founded | Year that an organization was founded. |
| zip | Organization address zip code. |
| Programs Data | |
| charting_impact_answers | General question and answer pair that’s used to describe organizational impact. |
| charting_impact_answers.answer | Answer text. |
| charting_impact_answers.question | Question text. |
| platinum_metrics | Program metrics entered by the organization. |
| programs | Information about an organization's program as entered by the organization. |
| programs.areas_served | Geographic area served by the program. |
| programs.budget | Program budget in dollars. |
| programs.description | Program description. |
| programs.name | Program name. |
| programs.target_population | First target population that the program is targeting. |
| programs.target_population2 | The second target population that the program is targeting. |
| Financials Data | |
| accounting_ratios | Financial ratios that are calculated from the organization's Form 990 data. |
| accounting_ratios.fringe_rate | The cost of employee benefits divided by the wages paid to employees. Calculated by using the formula: Pensions plus Benefits plus Payroll Tax Totals divided by Current Compensation plus Total Wages. |
| accounting_ratios.liquidity | The ratio of an organization's capacity to repay its current liabilities through cash and cash equivalents. Calculated by using the Quick Ratio: (Cash + Savings + Short Term Investments + Accounts Receivable) / Total Liabilities. |
| accounting_ratios.months_of_cash | A measurement of how long an organization can operate using cash and cash reserves at current expense levels. Calculated using the formula: Cash plus Savings divided by Total Expenses minus Depreciation divided by 12 months. |
| accounting_ratios.net_gain_loss | The amount of net gain or net loss. |
| accounting_ratios.year | The fiscal year. |
| annual_reports | Annual reports uploaded by the organization. |
| f990_financials | IRS Form 990 financials. |
| f990ez_financials | IRS Form 990-EZ financials. |
| financial_documents | IRS 990 document, possibly uploaded by the organization. |
| financial_documents.form990_name | File name document uploaded as. |
| financial_documents.form990_source | Source of document. |
| financial_documents.form990_url | URL to access this document. |
| financial_documents.form990_year | Year file pertains to. |
| financial_statements | Audited financial statements uploaded by the organization. |
| financial_statements.auditing_company | The company that audited the financials. |
| financial_statements.doc_name | The name of the uploaded document. |
| financial_statements.document_url | The URL of the document. |
| financial_statements.fiscal_year_end | When the fiscal year ends. |
| financial_trends_analysis | Financial Trends Analysis for 990 filers. |
| forms_990T | IRS Form 990-T documents. |
| most_recent_year_financials | Current, or most recent, fiscal year (FY) financial information. Because this information could come from multiple 990 form types, many of the fields are normalized. |
| most_recent_year_financials.assets_total | Total monetary amount of assets, in USD. |
| most_recent_year_financials.cash_and_equivalent_assets | Cash and equivalent assets, in USD. |
| most_recent_year_financials.data_source | Source of current financial information. |
| most_recent_year_financials.expense_accounting | Accounting expenses, in USD. |
| most_recent_year_financials.expense_administration | Administration expenses, in USD. |
| most_recent_year_financials.expense_advertising_promotion | Advertising expenses, in USD. |
| most_recent_year_financials.expense_fundraising | Fundraising expenses, in USD. |
| most_recent_year_financials.expense_gifts_grants_paid | Gifts and grants paid expenses, in USD. |
| most_recent_year_financials.expense_info_technology | IT expenses, in USD. |
| most_recent_year_financials.expense_insurance | Insurance expenses, in USD. |
| most_recent_year_financials.expense_interest | Interest expenses, in USD. |
| most_recent_year_financials.expense_investment_management | Investment management expenses, in USD. |
| most_recent_year_financials.expense_legal | Legal expenses, in USD. |
| most_recent_year_financials.expense_operating_admin | Admin operating expenses, in USD. |
| most_recent_year_financials.expense_pension_plan | Pension plan expenses, in USD. |
| most_recent_year_financials.expense_professional_fees | Professional fees expenses, in USD. |
| most_recent_year_financials.expense_professional_fundraising | Professional fundraising expenses, in USD. |
| most_recent_year_financials.expense_program_services | Program services expenses, in USD. |
| most_recent_year_financials.expense_publications | Publication expenses, in USD. |
| most_recent_year_financials.expense_salaries_employee_benefits | Salary and other employee benefit expense, in USD. |
| most_recent_year_financials.expenses_total | Total expenses, in USD. |
| most_recent_year_financials.fiscal_year | The FY as a number. |
| most_recent_year_financials.form_type | The IRS 990 form type the data in this object is based off of. |
| most_recent_year_financials.investments_bonds | Bond investments gain/loss, in USD. |
| most_recent_year_financials.investments_other | Other investments gain/loss, in USD. |
| most_recent_year_financials.investments_stock | Stock investment gain/loss, in USD. |
| most_recent_year_financials.investments_us_government | U.S. bond investment gain/loss, in USD. |
| most_recent_year_financials.land_buildings_equipment | Land, buildings, equipment end of year value, in USD. |
| most_recent_year_financials.months_of_cash | A measurement of how long an organization can operate using cash and cash reserves at current expense levels. Calculated using the formula: Cash plus Savings divided by Total Expenses minus Depreciation divided by 12 months. |
| most_recent_year_financials.net_fixed_assets_LBE | Land, buildings, and equipment fixed assets, in USD. |
| most_recent_year_financials.net_gain_loss | Net gain/loss this FY, in USD. |
| most_recent_year_financials.notes_payable_mortgages | Mortgages and notes payable to unrelated 3rd parties, in USD. |
| most_recent_year_financials.other_assets | Other assets end of year value, in USD. |
| most_recent_year_financials.period_begin | Start date of the FY that this current financial object covers. |
| most_recent_year_financials.period_end | End date of the fiscal year that this current financial object covers. |
| most_recent_year_financials.revenue_contributions | Contributions revenue, that is donations, in USD. |
| most_recent_year_financials.revenue_govt_grants | Government grants revenue, in USD. |
| most_recent_year_financials.revenue_investments | Investments revenue, in USD. |
| most_recent_year_financials.revenue_other | Other revenue, in USD. |
| most_recent_year_financials.revenue_program_services | Program services revenue, in USD. |
| most_recent_year_financials.revenue_sales | Sales revenue, in USD. |
| most_recent_year_financials.revenue_special_events | Special events revenue, in USD. |
| most_recent_year_financials.total_expense_disbursements | Disbursement expenses, in USD. |
| most_recent_year_financials.total_liabilities | Total monetary value of liabilities, in USD. |
| most_recent_year_financials.total_revenue | Total revenue, in USD. |
| most_recent_year_financials.unrestricted_net_assets | Unrestricted net assets, in USD. |
| pf990_financials | IRS Form 990-PF financials. |
| pf990_financials.adjusted_net_income | Adjusted net income. |
| pf990_financials.cash_equivalent_investible_assets | Cash non-interest-bearing Fair Market Value plus Savings and temporary cash investments Fair Market Value. |
| pf990_financials.contributions | Contributions not included in 8a. |
| pf990_financials.expense_accounting | Accounting fees. |
| pf990_financials.expense_interest | Interest expenses. |
| pf990_financials.expense_legal | Legal fees. |
| pf990_financials.expense_pension_plans | Pension plans, employee benefits expenses. |
| pf990_financials.expense_professional_fees | Other professional fees. |
| pf990_financials.expense_publications | Printing and publications expenses. |
| pf990_financials.income_total | Total revenue — Current Year. |
| pf990_financials.investments_bonds | Investments in corporate bonds. |
| pf990_financials.investments_other | Other investments. |
| pf990_financials.investments_stocks | Investments in corporate stock. |
| pf990_financials.investments_us_state_govt | Investments in U.S. and state government obligations. |
| pf990_financials.land_buildings_equipment | Land, buildings, and equipment: basis. |
| pf990_financials.net_assets | Total assets Fair Market Value minus Total liabilities Book Value. |
| pf990_financials.net_investment_income | Net investment income. |
| pf990_financials.other_assets | Other assets. |
| pf990_financials.period_begin | Tax year begins date. |
| pf990_financials.period_end | Tax year end date. |
| pf990_financials.total_assets | Total assets. |
| pf990_financials.total_expenses | Total functional expenses. |
| pf990_financials.total_liabilities | Total liabilities. |
| pf990_financials.total_operating_expenses | Total operating and administrative expenses. |
| Operations Data | |
| blog_url | URL of organization blog. |
| board_chair_affiliation | The company board chairperson is associated with. |
| board_chair_name | Name of the board chairperson. |
| board_chair_term_end | End year of board chair term. |
| board_chair_term_start | Start year of board chair term. |
| board_co_chair_affiliation | Company board co-chairperson is associated with. |
| board_co_chair_name | Name of board co-chairperson. |
| board_co_chair_term_end | End year of board co-chair term. |
| board_co_chair_term_start | Start year of board co-chair term. |
| board_leadership_practices | Question and answer pairs about the organization's board leadership practices. |
| board_leadership_practices.answer | Answer text. |
| board_leadership_practices.question | Question text. |
| board_of_directors | Board of directors members. |
| board_of_directors.company | The company the board member works for. |
| board_of_directors.name | The board member's first and last name. |
| co_leader_name | Organization co-leader name. |
| co_leader_profile | Organization co-leader profile. |
| contractors | Independent contractors paid more than $100,000 reported on Form 990. |
| contractors.address | The contractor's address. |
| contractors.compensation | The contractor's compensation. |
| contractors.name | The contractor's name. |
| contractors.service_type | The type of service the contractor provided. |
| demographics | DEI demographics data for the organization. |
| employees_greater_than_100K | Number of employees that are paid at least $100k. |
| fundraising_contact_email | Email address of primary fundraising contact. |
| fundraising_contact_name | Name of primary fundraising contact. |
| fundraising_contact_phone | Phone number of primary fundraising contact. |
| fundraising_contact_title | Title of primary fundraising contact. |
| highest_paid_employees | The five highest-paid employees (other than officers/directors) reported on Form 990. |
| leader_name | Organization leader name. |
| leader_profile | Organization leader profile. |
| no_of_employees | Number of employees of the organization. |
| no_of_volunteers | Number of volunteers at an organization. |
| officers_directors_key_employees | Officers, directors, and key employees reported on Form 990. |
| officers_directors_key_employees.compensation | The salary for the staff member's position. |
| officers_directors_key_employees.hours | Hours spent on their position. |
| officers_directors_key_employees.name | The board member's first and last name. |
| officers_directors_key_employees.other_compensation | Benefits provided by the organization. |
| officers_directors_key_employees.related_compensation | Salary from other related organizations. |
| officers_directors_key_employees.title | The board member's title. |
| officers_directors_key_employees.type | The type of positions they have. |
| organization_details_year | The year details in operations are from. |
| preparer_firm_address | Tax preparation firm address. |
| preparer_firm_ein | Tax preparation firm EIN. |
| preparer_firm_name | Tax preparation firm name. |
| preparer_firm_phone | Tax preparation firm phone number. |
| Charity Check Data | |
| address_line1 | Address of the organization. |
| address_line2 | Additional address information. |
| adv_ruling_month | This is the month on an advanced ruling recognizing the organization's exempt status. |
| adv_ruling_year | This is the year on an advanced ruling recognizing the organization's exempt status. |
| bmf_church_message | A message indicating that although the organization isn’t on the IRS BMF, their filing requirement code shows that they’re a church or religious organization and are therefore not required to appear on the IRS BMF to establish their status. |
| bmf_ein | EIN (Employer Identification Number) as it appears in the Business Master File. |
| bmf_organization_name | Organization name as it appears in the Business Master File. |
| bmf_status | If the organization appears in the Business Master File. |
| bmf_subsection | Subsection code as it appears in the Business Master File. This code identifies the type of tax-exempt organization and is often used to determine if contributions to them are tax deductible. |
| bulletin_number | If the organization was listed in an Internal Revenue Bulletin, the bulletin number is listed here. |
| bulletin_url | URL link to the IRB. |
| charity_check_last_modified | The date the Charity Check report was last modified. |
| city | City of the organization's address. |
| effective_date | Effective date of the IRB. |
| ein | Employer Identification Number. |
| exempt_status_code | The EO Status Code defines the type of exemption held by the organization. |
| filing_req_code | This indicates the primary return(s) the organization is required to file. |
| foundation_509a_status | Non-private foundation status. |
| foundation_code | Organizations can select IRS foundation codes to describe their organization type. |
| foundation_code_description | Textual description of the foundation code. |
| foundation_type_code | Organizations can select IRS foundation codes to describe their organization type. |
| foundation_type_description | Textual description of the foundation code. |
| group_exemption | This is a 4-digit IRS-internal number assigned to parent organizations holding group exemption letters. Subordinate organizations in group exemptions inherit the Pub78 status of the parent organization. |
| irb_last_modified | The date of the GuideStar IRB last modification. |
| irs_bmf_pub78_conflict | Indicates whether the Business Master File and Publication 78 data are reporting the organization differently regarding its classification as a private foundation. |
| most_recent_bmf | Date of the most recent IRS Business Master File. |
| most_recent_irb | Date of the most recent Internal Revenue Bulletin. |
| most_recent_pub78 | Date of most recent Publication 78. |
| ofac_status | Indicates whether this organization has been listed by OFAC on the Specially Designated National (SDN) List, also known as the Terrorist Watch List. |
| organization_id | A unique number identifying organizations and organizational entities. |
| organization_info_last_modified | The date the organization's information was last updated. |
| organization_name | The public name recognized by the IRS. |
| organization_name_aka | Organization name "Also Known As". |
| organization_types | Organization types and deductibility information as it appears in Publication 78. |
| organization_types.deductibility_limitation | In general, an individual who itemizes deductions may deduct contributions to most charitable organizations up to 50% of their gross income. Individuals generally may deduct charitable contributions to other organizations up to 30% of their adjusted gross income. These limitations and organizational status are indicated. |
| organization_types.deductibility_status_description | Deductibility Status Codes. |
| organization_types.organization_type | Type of organization and use of contribution as it appears in the Publication 78. |
| parent_organizations | Parent organizations associated with this organization under a group exemption. |
| parent_organizations.ein | EIN of parent organization. |
| parent_organizations.group_exemption | This is a four-digit internal number assigned to parent organizations holding group exemption letters. |
| parent_organizations.organization_name | Name of Parent Organization. |
| pub78_church_message | A message indicating that although the organization isn’t on the Pub78, their filing requirement code shows that they’re a religious organization and are therefore not required to appear on the Pub78 to establish their status. |
| pub78_city | City of the organization as it appears in the Publication 78 data. |
| pub78_ein | EIN (Employer Identification Number) as it appears in the Publication 78 data. |
| pub78_indicator | Indicator for understanding an organization's Publication 78 data. Subordinate organizations in group exemptions inherit the Pub78 status of the parent organization. |
| pub78_organization_name | Organization name as it appears in the Publication 78 data. |
| pub78_state | The state of the organization as it appears in the Publication 78 data. |
| pub78_verified | Whether the organization is listed on the most current Publication 78. Also known as the Cumulative List of Organizations, IRS Publication 78 lists all organizations to which charitable contributions are tax deductible. |
| reinstatement_date | Date of reinstatement, if any. |
| report_date | The date and time the Charity Check API returned the result. Reported in Greenwich Mean Time (GMT). |
| revocation_code | Indicates the revocation code provided by the IRS in the Automatic Revocation file. |
| revocation_date | Date of revocation. |
| ruling_month | This is the month on a ruling or determination letter recognizing the organization's exempt status. |
| ruling_year | This is the year on a ruling or determination letter recognizing the organization's exempt status. |
| state | State (abbreviation) of the organization's address. |
| state_name | State (full name) of the organization's address. |
| subsection_description | Subsection code description as it relates to the subsection code that appears in the Business Master File. This code identifies the type of tax-exempt organization and is often used to determine if contributions to them are tax deductible. |
| zip | ZIP code of the organization's address. |

