{"data":{"id":"10.7910/dvn/zqmjal","type":"dois","attributes":{"doi":"10.7910/dvn/zqmjal","prefix":"10.7910","suffix":"dvn/zqmjal","identifiers":[],"alternateIdentifiers":[],"creators":[{"name":"Lecy, Jesse","nameType":"Personal","givenName":"Jesse","familyName":"Lecy","affiliation":["Syracuse University"],"nameIdentifiers":[]},{"name":"Grasse, Nathan","nameType":"Personal","givenName":"Nathan","familyName":"Grasse","affiliation":["Carleton University"],"nameIdentifiers":[]}],"titles":[{"title":"IRS 990-N e-Postcard Filers"}],"publisher":"Harvard Dataverse","container":{},"publicationYear":2016,"subjects":[{"subject":"Business and Management"},{"subject":"FOS: Economics and business","schemeUri":"http://www.oecd.org/science/inno/38235147.pdf","subjectScheme":"Fields of Science and Technology (FOS)"},{"subject":"Social Sciences"},{"subject":"Nonprofit, IRS 990, 990-N, Postcard e-filer"}],"contributors":[{"name":"Lecy, Jesse","nameType":"Personal","givenName":"Jesse","familyName":"Lecy","affiliation":["Syracuse University"],"contributorType":"ContactPerson","nameIdentifiers":[]}],"dates":[{"date":"2016-08-14","dateType":"Submitted"},{"date":"2016-08-14","dateType":"Available"},{"date":"2016-08-17","dateType":"Updated"},{"date":"2007-01-01/2015-12-31","dateType":"Other","dateInformation":"Time period covered by the data"},{"date":"2016","dateType":"Issued"}],"language":null,"types":{"ris":"DATA","bibtex":"misc","citeproc":"dataset","schemaOrg":"Dataset","resourceTypeGeneral":"Dataset"},"relatedIdentifiers":[{"relationType":"HasPart","relatedIdentifier":"10.7910/dvn/zqmjal/y9ykb1","relatedIdentifierType":"DOI"},{"relationType":"HasPart","relatedIdentifier":"10.7910/dvn/zqmjal/ysroth","relatedIdentifierType":"DOI"},{"relationType":"HasPart","relatedIdentifier":"10.7910/dvn/zqmjal/7larzj","relatedIdentifierType":"DOI"}],"relatedItems":[],"sizes":["941117185","57535384","219815539"],"formats":["application/x-stata","application/octet-stream","text/csv"],"version":"1.2","rightsList":[{"rightsUri":"info:eu-repo/semantics/openAccess"},{"lang":"en","rights":"Creative Commons Zero v1.0 Universal","rightsUri":"https://creativecommons.org/publicdomain/zero/1.0/legalcode","schemeUri":"https://spdx.org/licenses/","rightsIdentifier":"cc0-1.0","rightsIdentifierScheme":"SPDX"}],"descriptions":[{"description":"Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less can satisfy their annual IRS reporting requirement by electronically submitting Form 990-N if they choose not to file Form 990 or Form 990-EZ instead. This dataset contains all of the 990-N Postcard e-Filers as of August 2016.","descriptionType":"Abstract"},{"description":"990-N Postcard Filers\r\nInfo including data dictionary can be found at: https://apps.irs.gov/app/eos/forwardToEpostDownload.do\r\nInternal Revenue Service United States Department of the Treasury Form 990-N (e-Postcard) Data Download Layout\r\nThe Form 990-N (e-Postcard) filing information will be listed in rows, with each field of data separated by a pipe (‘|’) symbol. The following table describes the format and order of each field in a row, representing one Form 990-N (e-Postcard) filing.\r\n\r\n\r\n\r\nDATA DICTIONARY\r\n\r\n\r\nhttps://github.com/lecy/Open-Data-for-Nonprofit-Research/blob/master/Build_Datasets/postcard%20990N%20filers.RMD\r\n\r\n\r\n\r\n\r\n\r\nBUILD THE DATASET\r\n\u003cpre class=\"r\"\u003e\u003ccode\u003e\r\n\r\n# create subdirectory for the data\r\n\r\ngetwd()\r\n\r\ndir.create( \"IRS Nonprofit Data\" )\r\n\r\nsetwd( \"./IRS Nonprofit Data\" )\r\n\r\n\r\n\r\n# download and unzip\r\n\r\nfile.url \u0026lt;- \"https://apps.irs.gov/pub/epostcard/data-download-epostcard.zip\"\r\n\r\ndownload.file( url=file.url, \"epostcard.zip\" )\r\n\r\nunzip( \"epostcard.zip\" )\r\n\r\nfile.remove( \"epostcard.zip\" )\r\n\r\ndat.990n \u0026lt;- read.delim( file=\"data-download-epostcard.txt\", \r\n header = FALSE, \r\n sep = \"|\", \r\n quote = \"\",\r\n dec = \".\", \r\n fill = TRUE, \r\n colClasses=\"character\"\r\n )\r\n\r\n\r\n# add header information - variable names\r\n\r\nvar.names \u0026lt;- c(\"EIN\", \"Tax.Year\", \"Organization.Name\", \"Gross.Receipts.Under.$25,000\", \r\n\"Terminated\", \"Tax.Period.Begin.Date\", \"Tax.Period.End.Date\", \r\n\"Website.URL\", \"Officer.Name\", \"Officer.Address.Line.1\", \"Officer.Address.Line.2\", \r\n\"Officer.Address.City\", \"Officer.Address.Province\", \"Officer.Address.State\", \r\n\"Officer.Address.Postal.Code\", \"Officer.Address.Country\", \"Organization.Address.Line.1\", \r\n\"Organization.Address.Line.2\", \"Organization.Address.City\", \"Organization.Address.Province\", \r\n\"Organization.Address.State\", \"Organization.Address.Postal.Code\", \r\n\"Organization.Address.Country\", \"Doing.Business.As.Name.1\", \"Doing.Business.As.Name.2\", \r\n\"Doing.Business.As.Name.3\")\r\n\r\nnames( dat.990n ) \u0026lt;- var.names\r\n\r\nrm( var.names )\r\n\r\n\r\n# change Tax.Year from YYYY-MM to YYYY\r\n\r\ndat.990n$FileYear \u0026lt; substr( dat.990n$Tax.Year, 1, 4 )\r\n\u003c/code\u003e\u003c/pre\u003e\r\n\r\n\r\nEXPORT THE DATASET\r\n\u003cpre class=\"r\"\u003e\u003ccode\u003e\r\n# AS R DATA SET\r\n\r\nsaveRDS( dat.990n, file=\"PostcardFilers.rds\" )\r\n\r\n\r\n# AS CSV\r\n\r\nwrite.csv( dat.990n, \"PostcardFilers.csv\", row.names=F )\r\n\r\n\r\n# IN STATA\r\n\r\ninstall.packages( \"haven\" )\r\nlibrary( haven )\r\nwrite_dta( dat.990n, \"PostcardFilers.dta\" )\r\n\r\n\r\n# IN SPSS - creates a text file and a script for reading it into SPSS\r\n\r\nlibrary( foreign )\r\nwrite.foreign( df=dat.990n, datafile=\"PostcardFilers.txt\", codefile=\"CodeToLoadDataInSPSS.txt\", package=\"SPSS\" )\r\n\r\n# if package 'foreign' is not installed first try: install.packages(\"foreign\")\r\n\u003c/code\u003e\u003c/pre\u003e","descriptionType":"Methods"},{"description":"The source code used to generate this data and the data dictionary can be found on GitHub at: https://github.com/lecy/Open-Data-for-Nonprofit-Research/blob/master/Build_Datasets/postcard%20990N%20filers.RMD","descriptionType":"Other"}],"geoLocations":[],"fundingReferences":[],"xml":"<?xml version="1.0" encoding="UTF-8"?>
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  <identifier identifierType="DOI">10.7910/DVN/ZQMJAL</identifier>
  <creators>
    <creator>
      <creatorName nameType="Personal">Lecy, Jesse</creatorName>
      <givenName>Jesse</givenName>
      <familyName>Lecy</familyName>
      <affiliation>Syracuse University</affiliation>
    </creator>
    <creator>
      <creatorName nameType="Personal">Grasse, Nathan</creatorName>
      <givenName>Nathan</givenName>
      <familyName>Grasse</familyName>
      <affiliation>Carleton University</affiliation>
    </creator>
  </creators>
  <titles>
    <title>IRS 990-N e-Postcard Filers</title>
  </titles>
  <publisher>Harvard Dataverse</publisher>
  <publicationYear>2016</publicationYear>
  <subjects>
    <subject>Business and Management</subject>
    <subject>Social Sciences</subject>
    <subject>Nonprofit, IRS 990, 990-N, Postcard e-filer</subject>
  </subjects>
  <contributors>
    <contributor contributorType="ContactPerson">
      <contributorName nameType="Personal">Lecy, Jesse</contributorName>
      <givenName>Jesse</givenName>
      <familyName>Lecy</familyName>
      <affiliation>Syracuse University</affiliation>
    </contributor>
  </contributors>
  <dates>
    <date dateType="Submitted">2016-08-14</date>
    <date dateType="Available">2016-08-14</date>
    <date dateType="Updated">2016-08-17</date>
    <date dateType="Other" dateInformation="Time period covered by the data">2007-01-01/2015-12-31</date>
  </dates>
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    <format>application/octet-stream</format>
    <format>text/csv</format>
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  <version>1.2</version>
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  <descriptions>
    <description descriptionType="Abstract">Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less can satisfy their annual IRS reporting requirement by electronically submitting Form 990-N if they choose not to file Form 990 or Form 990-EZ instead. This dataset contains all of the 990-N Postcard e-Filers as of August 2016.</description>
    <description descriptionType="Methods">&lt;div id="n-postcard-filers" class="section level1"&gt;&#13;
&lt;h1&gt;990-N Postcard Filers&lt;/h1&gt;&#13;
&lt;p&gt;Info including data dictionary can be found at: &lt;a href="https://apps.irs.gov/app/eos/forwardToEpostDownload.do" class="uri"&gt;https://apps.irs.gov/app/eos/forwardToEpostDownload.do&lt;/a&gt;&lt;/p&gt;&#13;
&lt;p&gt;Internal Revenue Service United States Department of the Treasury Form 990-N (e-Postcard) Data Download Layout&lt;/p&gt;&#13;
&lt;p&gt;The Form 990-N (e-Postcard) filing information will be listed in rows, with each field of data separated by a pipe (‘|’) symbol. The following table describes the format and order of each field in a row, representing one Form 990-N (e-Postcard) filing.&lt;/p&gt;&#13;
&#13;
&#13;
&lt;div id="data-dictionary" class="section level2"&gt;&#13;
&lt;h2&gt;DATA DICTIONARY&lt;/h2&gt;&#13;
&#13;
&#13;
&lt;a href="https://github.com/lecy/Open-Data-for-Nonprofit-Research/blob/master/Build_Datasets/postcard%20990N%20filers.RMD" class="uri"&gt;https://github.com/lecy/Open-Data-for-Nonprofit-Research/blob/master/Build_Datasets/postcard%20990N%20filers.RMD&lt;/a&gt;&#13;
&#13;
&lt;/div&gt;&#13;
&#13;
&#13;
&lt;div id="build-the-dataset" class="section level2"&gt;&#13;
&lt;h2&gt;BUILD THE DATASET&lt;/h2&gt;&#13;
&lt;pre class="r"&gt;&lt;code&gt;&#13;
&#13;
# create subdirectory for the data&#13;
&#13;
getwd()&#13;
&#13;
dir.create( &amp;quot;IRS Nonprofit Data&amp;quot; )&#13;
&#13;
setwd( &amp;quot;./IRS Nonprofit Data&amp;quot; )&#13;
&#13;
&#13;
&#13;
# download and unzip&#13;
&#13;
file.url &amp;lt;- &amp;quot;https://apps.irs.gov/pub/epostcard/data-download-epostcard.zip&amp;quot;&#13;
&#13;
download.file( url=file.url, &amp;quot;epostcard.zip&amp;quot; )&#13;
&#13;
unzip( &amp;quot;epostcard.zip&amp;quot; )&#13;
&#13;
file.remove( &amp;quot;epostcard.zip&amp;quot; )&#13;
&#13;
dat.990n &amp;lt;- read.delim( file=&amp;quot;data-download-epostcard.txt&amp;quot;, &#13;
            header = FALSE, &#13;
            sep = &amp;quot;|&amp;quot;, &#13;
            quote = &amp;quot;&amp;quot;,&#13;
            dec = &amp;quot;.&amp;quot;, &#13;
            fill = TRUE,  &#13;
            colClasses=&amp;quot;character&amp;quot;&#13;
          )&#13;
&#13;
&#13;
# add header information - variable names&#13;
&#13;
var.names &amp;lt;- c(&amp;quot;EIN&amp;quot;, &amp;quot;Tax.Year&amp;quot;, &amp;quot;Organization.Name&amp;quot;, &amp;quot;Gross.Receipts.Under.$25,000&amp;quot;, &#13;
&amp;quot;Terminated&amp;quot;, &amp;quot;Tax.Period.Begin.Date&amp;quot;, &amp;quot;Tax.Period.End.Date&amp;quot;, &#13;
&amp;quot;Website.URL&amp;quot;, &amp;quot;Officer.Name&amp;quot;, &amp;quot;Officer.Address.Line.1&amp;quot;, &amp;quot;Officer.Address.Line.2&amp;quot;, &#13;
&amp;quot;Officer.Address.City&amp;quot;, &amp;quot;Officer.Address.Province&amp;quot;, &amp;quot;Officer.Address.State&amp;quot;, &#13;
&amp;quot;Officer.Address.Postal.Code&amp;quot;, &amp;quot;Officer.Address.Country&amp;quot;, &amp;quot;Organization.Address.Line.1&amp;quot;, &#13;
&amp;quot;Organization.Address.Line.2&amp;quot;, &amp;quot;Organization.Address.City&amp;quot;, &amp;quot;Organization.Address.Province&amp;quot;, &#13;
&amp;quot;Organization.Address.State&amp;quot;, &amp;quot;Organization.Address.Postal.Code&amp;quot;, &#13;
&amp;quot;Organization.Address.Country&amp;quot;, &amp;quot;Doing.Business.As.Name.1&amp;quot;, &amp;quot;Doing.Business.As.Name.2&amp;quot;, &#13;
&amp;quot;Doing.Business.As.Name.3&amp;quot;)&#13;
&#13;
names( dat.990n ) &amp;lt;- var.names&#13;
&#13;
rm( var.names )&#13;
&#13;
&#13;
# change Tax.Year from YYYY-MM to YYYY&#13;
&#13;
dat.990n$FileYear &amp;lt; substr( dat.990n$Tax.Year, 1, 4 )&#13;
&lt;/code&gt;&lt;/pre&gt;&#13;
&lt;/div&gt;&#13;
&lt;div id="export-the-dataset" class="section level2"&gt;&#13;
&lt;h2&gt;EXPORT THE DATASET&lt;/h2&gt;&#13;
&lt;pre class="r"&gt;&lt;code&gt;&#13;
# AS R DATA SET&#13;
&#13;
saveRDS( dat.990n, file=&amp;quot;PostcardFilers.rds&amp;quot; )&#13;
&#13;
&#13;
# AS CSV&#13;
&#13;
write.csv( dat.990n, &amp;quot;PostcardFilers.csv&amp;quot;, row.names=F )&#13;
&#13;
&#13;
# IN STATA&#13;
&#13;
install.packages( &amp;quot;haven&amp;quot; )&#13;
library( haven )&#13;
write_dta( dat.990n, &amp;quot;PostcardFilers.dta&amp;quot; )&#13;
&#13;
&#13;
# IN SPSS  - creates a text file and a script for reading it into SPSS&#13;
&#13;
library( foreign )&#13;
write.foreign( df=dat.990n, datafile=&amp;quot;PostcardFilers.txt&amp;quot;, codefile=&amp;quot;CodeToLoadDataInSPSS.txt&amp;quot;, package=&amp;quot;SPSS&amp;quot; )&#13;
&#13;
# if package 'foreign' is not installed first try:  install.packages(&amp;quot;foreign&amp;quot;)&#13;
&lt;/code&gt;&lt;/pre&gt;&#13;
&lt;/div&gt;&#13;
&lt;/div&gt;&#13;
&#13;
&#13;
</description>
    <description descriptionType="Other">&lt;p&gt;The source code used to generate this data and the data dictionary can be found on GitHub at: &lt;a href="https://github.com/lecy/Open-Data-for-Nonprofit-Research/blob/master/Build_Datasets/postcard%20990N%20filers.RMD" class="uri"&gt;https://github.com/lecy/Open-Data-for-Nonprofit-Research/blob/master/Build_Datasets/postcard%20990N%20filers.RMD&lt;/a&gt;&lt;/p&gt;&#13;
&#13;
</description>
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