## Definitions (v2026-10-02)

### Active organizations
US organizations in the IRS-keyed register that currently appear in IRS Exempt Organizations extracts (Business Master File, Publication 78, auto-revocation list) or a filed Form 990/990-EZ/990-PF, and have not been retired from the codex.
- Rule: `entities WHERE is_active = true AND register_id = 'us_ein' AND entity_type_id <> 'us_accounting_firm' — one row per EIN.`
- Excludes: Retired or merged EINs; entities keyed by any register other than the IRS EIN; accounting firms flagged as such.
- Caveat: "Active" means present in the latest IRS extract, not "in good standing" — use check_nonprofit_status for standing.

### Funders
Active organizations (as above) that have made at least one grant on record — a 990 Schedule I or 990-PF Part XV grant, a Federal Audit Clearinghouse pass-through, or a state award-register entry — or are private foundations (990-PF filers).
- Rule: `entities WHERE is_active = true AND register_id = 'us_ein' AND entity_type_id <> 'us_accounting_firm' AND is_funder = true.`
- Excludes: Government agencies that publish opportunities but file no 990 (federal and state funders appear as opportunity sources, not in this count).
- Caveat: A funder with a single historic grant counts the same as a large foundation; use get_funder_profile for giving size.

### Grants made, funder to grantee
Individual grant transactions with an identified funder and recipient, as filed: IRS Form 990 Schedule I and 990-PF Part XV grant lines, Federal Audit Clearinghouse (FAC) federal-award lines reported by auditees, and state award registers.
- Rule: `awards WHERE is_active = true, summed across every register_id (us_irs_teo, us_fac, us_state_*_awards).`
- Excludes: Superseded duplicates from amended filings; awards whose source register was withdrawn.
- Caveat: FAC lines are federal expenditures reported by the recipient — the "funder" is the federal program, and one grant can appear once per audit year.
- Caveat: Award dates from 990 filings are the tax-year end unless the filer stated a date (is_estimated_date = true on the record).

### 990 financial records
One record per organization per fiscal year extracted from an IRS Form 990, 990-EZ or 990-PF (revenue, expenses, assets, liabilities, program-service breakdowns as filed).
- Rule: `financials WHERE is_active = true.`
- Excludes: 990-N e-Postcards (they carry no financial data); amended filings replace, not add.
- Caveat: IRS XML extraction runs on a long cycle; the newest filing year is typically 12–20 months behind today.

### Opportunities open now
Funding notices from the 13 opportunity registers (Grants.gov, eleven state grant portals, community-foundation grant pages) that are current in their source register, are not forecasts, and whose application close date is today or later — or is not stated by the source.
- Rule: `listings WHERE is_active = true AND is_virtual = false AND listing_source IN ('grants_gov', 'us_state_ca', 'us_state_co', 'us_state_ct', 'us_state_fl', 'us_state_ma', 'us_state_md', 'us_state_mo', 'us_state_nc', 'us_state_oh', 'us_state_pa', 'us_state_tx', 'community_foundation') AND listing_is_forecast = false AND (listing_application_close_date >= current_date OR listing_application_close_date IS NULL). current_date is UTC.`
- Excludes: Forecasted notices (reported separately as "forecasted"); notices Grants.gov has closed or archived; state notices no longer on the portal; virtual listings and IRS 990-PF application-information rows (see the glossary).
- Caveat: A notice with no stated close date is counted as open — community foundations and some state portals publish rolling or unstated deadlines. The sources table shows how many are dated.
- Caveat: A notice closing today is counted as open until midnight UTC (Grants.gov deadlines are typically 5 pm Eastern).
- Caveat: Grants.gov posted + forecasted totals are checked against Grants.gov's own search counts.

### Forecasted opportunities
Grants.gov forecast records — agencies' advance notice of a funding opportunity that has not yet been posted.
- Rule: `listings WHERE is_active = true AND is_virtual = false AND listing_source IN (opportunity registers) AND listing_is_forecast = true.`
- Excludes: Nothing else is forecast: state registers and community foundations publish no forecasts.

### Glossary
- **is_active** — The record is present in the newest extract of its source register and has not been retired by the codex. Every published count applies this filter; retired rows remain queryable by id for provenance.
- **register / source** — The public register a record was filed in (Grants.gov, a state portal, IRS Exempt Organizations, FAC, a community foundation site). Every record carries source, sourceUrl and asOf.
- **asOf** — The date the source register published the version of the record we hold — not the date we fetched it.
- **last_refreshed_at** — Observed, not designed: the newest updated_at in our copy of a register, i.e. the last time any record from that register changed here. If it is older than the designed cadence, the pipeline is behind and we say so.
- **counted_at** — When the exact count over the million-row tables was last computed, by a live background scan every 6 hours (basis "live"). Until the first scan after a restart completes, those counts are a database planner estimate rounded to two significant figures (basis "estimate"), flagged as such.
- **estimate** — A PostgreSQL planner row estimate (pg_class.reltuples). It counts inactive rows too and typically runs 25–35% above the exact active count, so it is shown as ~x,x00,000 and never to full precision.
- **virtual listing** — A synthetic "opportunity" derived from a funder's 990 giving pattern (listing_source = gs_virtual, ~212,000 rows) used inside Grantseeker Pro for fit-matching. It is not a funding notice and is excluded from every opportunity count here.
- **990-PF application information** — Text a private foundation prints on its 990-PF about how to apply (listing_source = irs_990pf, ~38,000 rows). Served on get_funder_profile as "how to apply"; never counted as an open opportunity.
- **open** — See "Opportunities open now": not a forecast, current in its register, close date today-or-later or unstated.
- **closed** — Not a forecast and close date before today (UTC). Grants.gov "closed" and "archived" both map here.
- **Funder → grantee graph** — The set of award records joined to both a funder EIN and a recipient EIN. "Grants made" counts award records, not unique funder-recipient pairs.

Machine-readable: https://open.fluxx.io/definitions.json · live counts: https://open.fluxx.io/sources