fc405445c6
- Removed obsolete slots: `has_or_had_custodian_observation`, `provider`, and `specificity_annotation`. - Updated `has_or_had_score` slot to use `SpecificityScore` class and modified its description and examples. - Added new slots: `end_seconds`, `end_time`, `has_archive_path`, `has_or_had_custodian_name`, `protocol_name`, and `protocol_version`. - Introduced a script `check_annotation_types.py` to validate the presence and structure of `custodian_types` in YAML files. - Added a script `update_specificity.py` to automate updates related to `SpecificityAnnotation` to `SpecificityScore`.
166 lines
7.3 KiB
YAML
166 lines
7.3 KiB
YAML
id: https://nde.nl/ontology/hc/class/TaxScheme
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name: TaxScheme
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title: TaxScheme Class
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prefixes:
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linkml: https://w3id.org/linkml/
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hc: https://nde.nl/ontology/hc/
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schema: http://schema.org/
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skos: http://www.w3.org/2004/02/skos/core#
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org: http://www.w3.org/ns/org#
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prov: http://www.w3.org/ns/prov#
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imports:
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- linkml:types
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- ../slots/expires_on_expired_at
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- ../slots/has_or_had_description
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- ../slots/has_or_had_identifier
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- ../slots/has_or_had_label
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- ../slots/has_or_had_type
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- ../slots/is_or_was_effective_at
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- ../slots/jurisdiction
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- ../slots/legal_basis
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- ../slots/offers_or_offered
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- ../slots/regulatory_body
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default_prefix: hc
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classes:
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TaxScheme:
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class_uri: schema:GovernmentService
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description: "A tax or regulatory scheme that governs fiscal treatment of donations\nand charitable activities for heritage institutions.\n\n**PURPOSE**:\n\nTaxScheme provides structured representation of the various tax\nincentive programs that heritage institutions operate under. This\nenables:\n- Accurate documentation of donor tax benefits\n- Cross-jurisdictional comparison of giving incentives\n- Compliance tracking and reporting\n- Historical tracking of scheme changes\n\n**MIGRATION**:\n\nReplaces the bespoke `tax_scheme` slot (string range) with a\nstructured class per slot_fixes.yaml revision and Rule 53/56.\n\n**HERITAGE SECTOR CONTEXT**:\n\nTax schemes significantly impact heritage institution fundraising:\n\n| Country | Scheme | Donor Benefit |\n|---------|--------|---------------|\n| NL | ANBI | 100% deductible |\n| NL | Cultural ANBI | 125% deductible |\n| UK | Gift Aid | 25% charity reclaim |\n| UK | Cultural Gifts | 30% tax reduction |\n| US | 501(c)(3) | Itemized deduction\
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\ |\n| DE | Gemeinn\xFCtzigkeit | Up to 20% deductible |\n| FR | M\xE9c\xE9nat culturel | 66% reduction (individuals) |\n\n**DATA MODEL**:\n\n```\nTaxScheme\n \u2502\n \u251C\u2500\u2500 has_or_had_type \u2500\u2500\u2192 TaxSchemeType (ANBI, GiftAid, etc.)\n \u2502\n \u251C\u2500\u2500 has_or_had_label \u2500\u2500\u2192 \"Culturele ANBI\"\n \u2502\n \u251C\u2500\u2500 jurisdiction \u2500\u2500\u2192 \"NL\"\n \u2502\n \u251C\u2500\u2500 offers_or_offered \u2500\u2500\u2192 TaxDeductibility (with percentage)\n \u2502\n \u251C\u2500\u2500 regulatory_body \u2500\u2500\u2192 \"Belastingdienst\"\n \u2502\n \u2514\u2500\u2500 legal_basis \u2500\u2500\u2192 \"Wet inkomstenbelasting 2001\"\n```\n\n**ONTOLOGY ALIGNMENT**:\n\n- schema:GovernmentService - Tax scheme as government service\n- skos:Concept - Scheme as member of controlled vocabulary\n- org:Organization - Regulatory body reference\n- prov:Entity - Trackable entity with provenance\n"
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exact_mappings:
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- schema:GovernmentService
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close_mappings:
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- skos:Concept
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- org:Organization
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related_mappings:
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- prov:Entity
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- schema:Legislation
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slots:
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- has_or_had_type
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- has_or_had_label
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- has_or_had_description
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- has_or_had_identifier
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- jurisdiction
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- offers_or_offered
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- regulatory_body
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- legal_basis
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- is_or_was_effective_at
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- expires_on_expired_at
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slot_usage:
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has_or_had_type:
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range: uriorcurie
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required: true
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examples:
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- value: CulturalANBI
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- value: GiftAid
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- value: Section501c3
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has_or_had_label:
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range: string
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examples:
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- value: Cultural ANBI (125%)
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- value: Gift Aid eligible
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has_or_had_description:
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range: string
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has_or_had_identifier:
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range: string
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examples:
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- value: RSIN 123456789
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- value: Charity No. 1234567
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jurisdiction:
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range: string
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required: true
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examples:
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- value: NL
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- value: UK
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- value: US
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- value: DE
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offers_or_offered:
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range: TaxDeductibility
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inlined: true
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multivalued: true
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examples:
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- value:
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has_or_had_type:
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has_or_had_label: Fully Deductible
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has_or_had_percentage:
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- value:
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has_or_had_type:
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has_or_had_label: Enhanced Cultural
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has_or_had_percentage:
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regulatory_body:
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range: string
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examples:
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- value: Belastingdienst
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- value: HMRC
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- value: IRS
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legal_basis:
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range: string
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examples:
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- value: Wet inkomstenbelasting 2001
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- value: Finance Act 1990
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- value: Internal Revenue Code Section 501(c)(3)
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is_or_was_effective_at:
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range: date
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expires_on_expired_at:
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range: TimeSpan
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inlined: true
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comments:
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- Tax schemes vary significantly by jurisdiction - always document jurisdiction
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- Cultural institutions often qualify for enhanced rates beyond standard charity status
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- Scheme status may need periodic renewal - track effective_date and expiration_date
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- Link to regulatory body websites for current requirements
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see_also:
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- https://www.belastingdienst.nl/wps/wcm/connect/nl/aftrek-en-kortingen/content/gift-aftrekken
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- https://www.gov.uk/donating-to-charity/gift-aid
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- https://www.irs.gov/charities-non-profits/charitable-organizations
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- https://www.impots.gouv.fr/professionnel/dons-et-mecenat
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examples:
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- value:
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has_or_had_type: CulturalANBI
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has_or_had_label: Cultural ANBI (125%)
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has_or_had_description: Rijksmuseum is registered as Cultural ANBI, providing donors with 125% tax deduction (100% standard + 25% cultural bonus).
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has_or_had_identifier: RSIN 002006066
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jurisdiction: NL
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offers_or_offered:
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- has_or_had_type:
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has_or_had_label: Enhanced Cultural Deductibility
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has_or_had_percentage:
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regulatory_body: Belastingdienst
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legal_basis: Wet inkomstenbelasting 2001, Art. 6.39a
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is_or_was_effective_at: '2008-01-01'
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- value:
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has_or_had_type: GiftAid
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has_or_had_label: Gift Aid eligible
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has_or_had_description: "British Library is registered for Gift Aid, allowing the library to reclaim 25p for every \xA31 donated by UK taxpayers."
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has_or_had_identifier: Charity No. 1034686
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jurisdiction: UK
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offers_or_offered:
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- has_or_had_type:
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has_or_had_label: Fully Deductible
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has_or_had_percentage:
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regulatory_body: HMRC
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legal_basis: Finance Act 1990
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is_or_was_effective_at: '1990-10-01'
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- value:
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has_or_had_type: Section501c3
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has_or_had_label: 501(c)(3) tax-exempt
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has_or_had_description: Smithsonian Institution is recognized as a 501(c)(3) organization, allowing donors to deduct contributions on federal income taxes.
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has_or_had_identifier: EIN 53-0206027
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jurisdiction: US
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offers_or_offered:
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- has_or_had_type:
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has_or_had_label: Fully Deductible
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has_or_had_percentage:
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regulatory_body: IRS
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legal_basis: Internal Revenue Code Section 501(c)(3)
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annotations:
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specificity_score: 0.5
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specificity_rationale: 'Moderately specific - tax scheme details are primarily relevant
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for donation and fiscal compliance queries, not general heritage
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discovery.
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'
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replaces_slot: tax_scheme
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migration_date: '2026-01-16'
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custodian_types: "['*']"
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