History

kempersc edb1e07941 updated schemata		2025-11-21 22:12:33 +01:00
..
README.md	updated schemata	2025-11-21 22:12:33 +01:00

README.md

United States (US) - ISO 20275 Entity Legal Forms for Heritage Institutions

Overview

The United States has 732+ legal entity forms in the ISO 20275 standard, with significant state-by-state variation. This guide focuses on forms commonly used by heritage custodian institutions (museums, archives, libraries, cultural organizations).

Country Code: US (United States of America)
Reference: /data/ontology/2023-09-28-elf-code-list-v1.5.csv

Note: Most states have their own variations of standard forms. This guide focuses on federal-level and most common state forms.

Most Common for Heritage Custodians

Federal/Government Heritage Institutions

ELF Code	Legal Form Name	Common Use Cases
(varies)	Federal Agency	Smithsonian Institution, National Archives, Library of Congress
(varies)	State Agency	State museums, state archives, state libraries

501(c)(3) Tax-Exempt Non-Profit Organizations (Most Common)

ELF Code	Legal Form Name	Common Use Cases
QQQ0	501(c)(3) nonprofit	Charitable museums, archives, libraries (most common)
CNQ3	Business Corporation (including professional corporation)	Non-profit corporations (when also 501(c)(3))
1QMT, 3JTE, etc.	Business Corporation (state-specific)	State-registered non-profit corporations

Trusts

ELF Code	Legal Form Name	Common Use Cases
7TPC	Trust	Charitable trusts managing heritage collections
B12O, BOEX, etc.	Business Trust (state-specific)	Heritage collection trusts

ELF Code	Legal Form Name	Common Use Cases
9M2Q, OOX5, PNSZ, etc.	Benefit Corporation (state-specific)	Social enterprise museums, community heritage projects
X4EB, T0XH, QUJ5	Benefit Corporation	State variations

Limited Liability Companies

ELF Code	Legal Form Name	Common Use Cases
GHB2	(Business) Limited Liability Company	Private museums, commercial galleries
GIN3	Benefit LLC	Social enterprise heritage organizations

Migration from Generic Enums

Mapping Table

Old Generic Enum	US ELF Code	Legal Form Name	Notes
GOVERNMENT_AGENCY	(varies)	Federal/State Agency	No single ELF code (depends on jurisdiction)
NGO	QQQ0	501(c)(3) nonprofit	Most common for heritage institutions
STICHTING (Dutch)	QQQ0 or 7TPC	501(c)(3) / Trust	US equivalents of Dutch foundation
ASSOCIATION	QQQ0	501(c)(3) nonprofit	Charitable association
LIMITED_COMPANY	GHB2	Limited Liability Company (LLC)	For-profit or private collections
TRUST	7TPC	Trust	Charitable trust

Example Institutions

Federal Institutions

# Smithsonian Institution
reconstruction:
  standardized_name: "Smithsonian Institution"
  legal_name: "Smithsonian Institution"
  legal_form: "(federal agency)"  # No specific ELF code for federal entities
  registration_authority: "US Congress (established by Act of Congress, 1846)"
  notes: "Trust instrumentality of the United States"

# National Archives and Records Administration (NARA)
reconstruction:
  standardized_name: "National Archives and Records Administration"
  legal_name: "National Archives and Records Administration"
  legal_form: "(federal agency)"
  registration_authority: "US Government"

# Library of Congress
reconstruction:
  standardized_name: "Library of Congress"
  legal_name: "Library of Congress"
  legal_form: "(federal agency)"
  registration_authority: "US Congress"

501(c)(3) Non-Profit Institutions (Most Common)

# The Metropolitan Museum of Art
reconstruction:
  standardized_name: "The Metropolitan Museum of Art"
  legal_name: "The Metropolitan Museum of Art"
  legal_form: "QQQ0"  # 501(c)(3) nonprofit
  registration_number: "US-EIN-13-1624086"
  registration_authority: "New York State + IRS"

# Museum of Modern Art (MoMA)
reconstruction:
  standardized_name: "Museum of Modern Art"
  legal_name: "The Museum of Modern Art"
  legal_form: "QQQ0"  # 501(c)(3) nonprofit
  registration_number: "US-EIN-13-1624082"
  registration_authority: "New York State + IRS"

# Getty Trust (Getty Museum, Getty Research Institute)
reconstruction:
  standardized_name: "Getty Museum"
  legal_name: "J. Paul Getty Trust"
  legal_form: "QQQ0"  # 501(c)(3) nonprofit trust
  registration_number: "US-EIN-95-1790021"
  registration_authority: "California + IRS"

# American Antiquarian Society
reconstruction:
  standardized_name: "American Antiquarian Society"
  legal_name: "American Antiquarian Society"
  legal_form: "QQQ0"  # 501(c)(3) nonprofit
  registration_number: "US-EIN-04-2104817"
  registration_authority: "Massachusetts + IRS"

State Museums

# California State Railroad Museum
reconstruction:
  standardized_name: "California State Railroad Museum"
  legal_name: "California State Railroad Museum"
  legal_form: "(state agency)"
  registration_authority: "California State Parks"

Private/Commercial Institutions

# Example: Private Gallery (LLC)
reconstruction:
  standardized_name: "Example Gallery"
  legal_name: "Example Gallery LLC"
  legal_form: "GHB2"  # Limited Liability Company
  registration_authority: "State Secretary of State"

Understanding US Legal Forms

501(c)(3) Tax-Exempt Status

Critical: 501(c)(3) is a federal tax status, not a legal form. Most heritage institutions have:

State-level legal form: Corporation, Trust, LLC, etc.
Federal tax status: 501(c)(3) tax-exempt charitable organization

ELF Code QQQ0 specifically refers to organizations with 501(c)(3) status.

Requirements for 501(c)(3):

Exclusively charitable, educational, scientific, or literary purposes
No private benefit to individuals
No political campaigning
Limited lobbying

Benefits:

Tax-exempt (no federal income tax)
Donors can deduct contributions
Eligible for grants
Postal discounts

State-Specific Variations

The US has 50 states + DC + territories, each with own corporate laws:

Example: Business Corporation

New York: 1QMT - Business Corporation
California: 3JTE - Business Corporation
Delaware: 6M6O - Business Corporation
Texas: 7QV2 - Business Corporation

For heritage data: Use QQQ0 (501(c)(3) nonprofit) when applicable, regardless of state.

Corporation vs Trust vs LLC

Corporation (CNQ3, 1QMT, etc.):
- Most common structure for museums
- Board of directors
- Perpetual existence
- Limited liability
Trust (7TPC, B12O, etc.):
- Managed by trustees
- Irrevocable or revocable
- Often for endowments
- Example: J. Paul Getty Trust
Limited Liability Company (GHB2):
- Flexible structure
- Less common for heritage (more commercial)
- Single or multi-member

Benefit Corporation

Benefit Corporation (9M2Q, OOX5, PNSZ, etc.) is a state-level legal form for social enterprises:

For-profit with social mission
Must create public benefit
Available in ~40 states
Growing in heritage sector (community museums, social enterprise galleries)

Complete Legal Forms List (Heritage-Relevant)

Federal Tax Status

QQQ0 - 501(c)(3) nonprofit (most common for heritage)

Corporations (Non-Profit)

CNQ3 - Business Corporation (including professional corporation)
1QMT - Business Corporation (New York)
3JTE - Business Corporation (California)
6M6O - Business Corporation (Delaware)
7QV2 - Business Corporation (Texas)
AZUK - Business Corporation (state-specific)
BRO8 - Business Corporation (state-specific)
(...many more state variations)

Trusts

7TPC - Trust (generic)
B12O - Business Trust (state-specific)
BOEX - Business Trust (state-specific)
EW9A - Business Trust (state-specific)
O9MN - Business Trust (state-specific)

Benefit Corporations

9M2Q - Benefit Corporation (state-specific)
OOX5 - Benefit Corporation (state-specific)
PNSZ - Benefit Corporation (state-specific)
QMI2 - Benefit Corporation (state-specific)
QUJ5 - Benefit Corporation (state-specific)
T0XH - Benefit Corporation (state-specific)
X4EB - Benefit Corporation (state-specific)

Limited Liability Companies

GHB2 - (Business) Limited Liability Company
GIN3 - Benefit LLC
(...many state variations)

Professional Corporations

5E0K - Benefit Professional Corporation (for professional heritage consultants)

Cooperatives

EZ08 - Agricultural Cooperative (historic farm museums)
93CA, XBKP - Agricultural Association (agricultural heritage)

State-by-State Variations (Major States)

New York

1QMT - Business Corporation
Home to: Metropolitan Museum, MoMA, American Museum of Natural History

California

3JTE - Business Corporation
Home to: Getty Museum, de Young Museum, Los Angeles County Museum of Art

Massachusetts

BRO8 - Business Corporation
Home to: Museum of Fine Arts Boston, Isabella Stewart Gardner Museum

Delaware

6M6O - Business Corporation
Popular incorporation state (favorable corporate laws)

Texas

7QV2 - Business Corporation
Home to: Kimbell Art Museum, Museum of Fine Arts Houston

Practical Guidance

For Most Heritage Institutions

Use ELF Code: QQQ0

Represents 501(c)(3) tax-exempt status
Covers vast majority of US museums, archives, libraries
Universal across all states

For Government Institutions

No specific ELF code

Federal agencies: Note "federal agency" in legal_form field
State agencies: Note "state agency" in legal_form field
Municipal: Note "municipal agency" in legal_form field

For Private/Commercial

Use state-specific business corporation or LLC code

Consult ELF CSV for specific state
Or use generic GHB2 (LLC) or S745 (Corporation)

Data Validation

US_HERITAGE_ELF_CODES = {
    # 501(c)(3) nonprofits (most common)
    'QQQ0',
    # Trusts
    '7TPC', 'B12O', 'BOEX', 'EW9A', 'O9MN',
    # Benefit corporations
    '9M2Q', 'OOX5', 'PNSZ', 'QMI2', 'QUJ5', 'T0XH', 'X4EB',
    # LLCs
    'GHB2', 'GIN3',
    # Corporations (major states)
    'CNQ3', '1QMT', '3JTE', '6M6O', '7QV2', 'AZUK', 'BRO8'
}

def is_us_heritage_legal_form(code: str) -> bool:
    """Check if code is commonly used by US heritage institutions."""
    return code in US_HERITAGE_ELF_CODES

Migration Script Example

def migrate_us_institution(old_legal_form: str, tax_status: str = None) -> str:
    """
    Migrate US heritage institution from generic enum to ISO 20275.
    
    Args:
        old_legal_form: Old generic enum (NGO, TRUST, etc.)
        tax_status: Tax status ('501c3' if applicable)
    
    Returns:
        ISO 20275 ELF code
    """
    # Most US heritage institutions are 501(c)(3)
    if tax_status == '501c3' or old_legal_form == 'NGO':
        return 'QQQ0'  # 501(c)(3) nonprofit
    
    elif old_legal_form == 'TRUST':
        return '7TPC'  # Trust
    
    elif old_legal_form == 'LIMITED_COMPANY':
        return 'GHB2'  # LLC
    
    elif old_legal_form == 'GOVERNMENT_AGENCY':
        # No specific ELF code for federal/state agencies
        return '(government agency)'
    
    # Default: 501(c)(3) nonprofit (most common)
    else:
        return 'QQQ0'

References

GLEIF ELF Code List: https://www.gleif.org/en/about-lei/code-lists/iso-20275-entity-legal-forms-code-list
IRS (501(c)(3) status): https://www.irs.gov/charities-non-profits
Smithsonian Institution: https://www.si.edu/
American Alliance of Museums: https://www.aam-us.org/
National Archives (NARA): https://www.archives.gov/

Version: 1.0.0
Last Updated: 2025-11-21
Maintained By: Heritage Organization Observation & Reconstruction Project

Note on Complexity

The US legal form landscape is exceptionally complex due to:

50+ jurisdictions (states + DC + territories)
Dual registration (state + federal)
732 ELF codes (most are state variations)

Recommendation: For US heritage institutions, default to QQQ0 (501(c)(3) nonprofit) unless specific state-level code is known.

README.md

United States (US) - ISO 20275 Entity Legal Forms for Heritage Institutions

Overview

Most Common for Heritage Custodians

Federal/Government Heritage Institutions

501(c)(3) Tax-Exempt Non-Profit Organizations (Most Common)

Trusts

Benefit Corporations (Social Enterprise)

Limited Liability Companies

Migration from Generic Enums

Mapping Table

Example Institutions

Federal Institutions

501(c)(3) Non-Profit Institutions (Most Common)

State Museums

Private/Commercial Institutions

Understanding US Legal Forms

501(c)(3) Tax-Exempt Status

State-Specific Variations

Corporation vs Trust vs LLC

Benefit Corporation

Complete Legal Forms List (Heritage-Relevant)

Federal Tax Status

Corporations (Non-Profit)

Trusts

Benefit Corporations

Limited Liability Companies

Professional Corporations

Cooperatives

State-by-State Variations (Major States)

New York

California

Massachusetts

Delaware

Texas

Practical Guidance

For Most Heritage Institutions

For Government Institutions

For Private/Commercial

Data Validation

Migration Script Example

References

Note on Complexity