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Record W4294613162 · doi:10.1177/08997640221122813

A Guide to the Canadian T3010 for Users of the U.S. Form 990

2022· article· en· W4294613162 on OpenAlexafffundabout
Elizabeth A. M. Searing, Nathan J. Grasse

Bibliographic record

VenueNonprofit and Voluntary Sector Quarterly · 2022
Typearticle
Languageen
FieldSocial Sciences
TopicNonprofit Sector and Volunteering
Canadian institutionsCarleton University
FundersSocial Sciences and Humanities Research Council of Canada
KeywordsRevenueContext (archaeology)Internal revenueAgency (philosophy)AccountingScale (ratio)Service (business)BusinessPublic relationsPolitical scienceMarketingSociologyGeographySocial science

Abstract

fetched live from OpenAlex

This research note introduces nonprofit researchers accustomed to the U.S. Form 990 to the Canadian data captured on the T3010 financial form that will soon be available to researchers on a broad scale. Similar to the Internal Revenue Service (IRS) Form 990, the Canada Revenue Agency (CRA) T3010 is an annual information filing required of every Canadian charity that meets certain requirements. However, several elements in the data are unique to the Canadian context, while others are similar to the Form 990 but must be interpreted with attention to differences in definition and accounting practice that might otherwise complicate attempts at cross-national comparisons. Once these elements and the data’s limitations are understood, however, the forthcoming datasets will allow rich analysis for researchers and practitioners in areas that are yet unexplored with large data sources.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesScience and technology studies
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.762
Threshold uncertainty score0.998

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0030.000
Scholarly communication0.0000.000
Open science0.0010.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.018
GPT teacher head0.277
Teacher spread0.260 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

Study designNot applicable
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations7
Published2022
Admission routes3
Has abstractyes

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