precedent
Copyright 2026 Egeria Corporation

This product includes software developed by Egeria Corporation and is licensed
under the Apache License, Version 2.0. See the LICENSE file for the full terms.

Sponsored by OpenGrants (https://opengrants.io).

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UPSTREAM DATA SOURCES
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USAspending
  Provider:  U.S. Department of the Treasury, Bureau of the Fiscal Service
  Site:      https://www.usaspending.gov/
  API:       https://api.usaspending.gov/
  Source:    https://github.com/fedspendingtransparency/usaspending-api
  License:   Works of the U.S. federal government; the usaspending-api source
             repository is released into the public domain under CC0 1.0
             Universal. Data is public domain.
  Used for:  Direct federal assistance award records, recipient identifiers,
             obligation amounts, dates, Assistance Listing numbers, and place
             of performance. The API contract documents in that repository
             were used as the authoritative specification for request shapes.

Federal Audit Clearinghouse (FAC)
  Provider:  U.S. General Services Administration, Technology Transformation
             Services
  Site:      https://www.fac.gov/
  API:       https://api.fac.gov/  (documentation at https://www.fac.gov/api/)
  Source:    https://github.com/GSA-TTS/FAC
  Terms:     https://www.fac.gov/api/terms/
  License:   Works of the U.S. federal government. Review the FAC API terms
             above before redistributing derived data.
  Used for:  Single audit submissions and the Schedule of Expenditures of
             Federal Awards, including direct-versus-pass-through indicators,
             pass-through entity names, and reported pass-through amounts.
             The FAC data dictionary (https://www.fac.gov/api/dictionary/) and
             the Census-to-GSA legacy field crosswalk were used as the
             authoritative field specification.

api.data.gov
  Provider:  U.S. General Services Administration
  Site:      https://api.data.gov/
  Used for:  API key issuance and rate limiting in front of the FAC API.

OpenGrants API
  Provider:  OpenGrants
  Docs:      https://ops.opengrants.io/api-docs
  Used for:  Optional live enrichment with currently open funding
             opportunities. Never required for core functionality.

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UPSTREAM OPEN SOURCE PROJECTS AND COMMUNITY WORK
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These projects are not vendored into this repository. They are named because
this program builds on them, cross-references their output, or depends on the
public infrastructure they created and maintain.

Nonprofit Open Data Collective
  Site:      https://github.com/Nonprofit-Open-Data-Collective
  Key work:  IRS E-file Master Concordance File
             https://nonprofit-open-data-collective.github.io/irs-efile-master-concordance-file/
             IRS-Efile-Database
             https://nonprofit-open-data-collective.github.io/IRS-Efile-Database/
  Relevance: The concordance file is what makes IRS Form 990 XML tractable
             across schema versions. It underpins the sibling `funder-graph`
             repository that `precedent` cross-references by Employer
             Identification Number.

GivingTuesday 990 Data Collaborative
  Site:      https://990data.givingtuesday.org/tool-repository/
  Key work:  form-990-xml-mapper
             https://github.com/Giving-Tuesday/form-990-xml-mapper
             form-990-xml-parser
             https://github.com/Giving-Tuesday/form-990-xml-parser
             Form 990 Variable Dictionary and 990 Data Mart Dictionary
  Relevance: As above, via the sibling `funder-graph` repository.

ProPublica Nonprofit Explorer API
  Site:      https://projects.propublica.org/nonprofits/api
  Terms:     https://www.propublica.org/about/propublica-data-terms-of-use
  Relevance: Organization lookup and gap-filling when resolving a recipient
             name to an Employer Identification Number. Read the data terms
             before redistributing anything derived from it.

open990odl
  Site:      https://github.com/990consulting/open990odl

propublica990
  Site:      https://github.com/Punderthings/propublica990

NBER Form 990 data
  Site:      https://www.nber.org/research/data/irs-form-990-data

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CONTRIBUTION POSTURE
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Where this project finds a bug or a gap in upstream work, the fix goes upstream
first as a pull request or an issue, and the fact is recorded in
docs/research/prior-art.md. This project does not re-implement functionality a
community project already provides well.
