returns_ntee_source

Per-EIN provenance of returns.ntee_code: source = 'bmf' means the code equals the current IRS file (as of source_asof); source = 'prior_bmf_kept' means the organization has left the IRS file and the code was KEPT from the earlier file dated source_asof rather than blanked (Tony ruling 2026-09-05).

CREATE TABLE returns_ntee_source (
    ein TEXT PRIMARY KEY, ntee_code TEXT NOT NULL, source TEXT NOT NULL, source_asof TEXT NOT NULL);