{ "tests": [ { "input": { "organizationType": "nonprofit", "annualRevenue": 175000, "publicSupportPercentage": 45.7, "politicalActivity": false, "charitableActivitiesPercentage": 92.3 }, "output": { "annualRevenue": 175000, "charitableActivitiesPercentage": 92.3, "organizationType": "nonprofit", "politicalActivity": false, "publicSupportPercentage": 45.7, "result": { "annualFilingRequirement": "990-EZ", "classification": "501(c)(3)", "effectiveDate": "2025-03-20", "explanation": "Public charity with substantial public support", "publicDisclosureRequired": true, "status": "Exempt" } } } ], "nodes": [ { "type": "inputNode", "content": { "schema": "{\n \"type\": \"object\",\n \"properties\": {\n \"organizationType\": {\n \"type\": \"string\",\n \"description\": \"Type of organization (e.g., nonprofit, religious, educational)\"\n },\n \"annualRevenue\": {\n \"type\": \"number\",\n \"description\": \"Annual revenue in USD\"\n },\n \"publicSupportPercentage\": {\n \"type\": \"number\",\n \"description\": \"Percentage of funding from public sources\"\n },\n \"politicalActivity\": {\n \"type\": \"boolean\",\n \"description\": \"Whether the organization engages in political activities\"\n },\n \"charitableActivitiesPercentage\": {\n \"type\": \"number\",\n \"description\": \"Percentage of activities that are charitable in nature\"\n }\n }\n}" }, "id": "ip1", "name": "organizationRequest", "position": { "x": 110, "y": 124.5 } }, { "type": "decisionTableNode", "content": { "hitPolicy": "first", "rules": [ { "_id": "r1-1", "_description": "501(c)(3) Religious Organization", "i1-1": "'religious'", "i1-2": "false", "i1-3": ">= 85", "o1-1": "'501(c)(3)'", "o1-2": "'Exempt'", "o1-3": "'Religious organization with no political activity and high charitable focus'" }, { "_id": "r1-2", "_description": "501(c)(3) Educational Organization", "i1-1": "'educational'", "i1-2": "false", "i1-3": ">= 85", "o1-1": "'501(c)(3)'", "o1-2": "'Exempt'", "o1-3": "'Educational institution with no political activity and high charitable focus'" }, { "_id": "r1-3", "_description": "501(c)(3) Nonprofit with high public support", "i1-1": "'nonprofit'", "i1-2": "false", "i1-3": ">= 85", "i1-4": ">= 33.3", "o1-1": "'501(c)(3)'", "o1-2": "'Exempt'", "o1-3": "'Public charity with substantial public support'" }, { "_id": "r1-4", "_description": "501(c)(3) Nonprofit with moderate public support", "i1-1": "'nonprofit'", "i1-2": "false", "i1-3": ">= 85", "i1-4": ">= 10 and < 33.3", "o1-1": "'501(c)(3)'", "o1-2": "'Exempt'", "o1-3": "'Public charity with moderate public support'" }, { "_id": "r1-5", "_description": "501(c)(3) Private Foundation", "i1-1": "'nonprofit'", "i1-2": "false", "i1-3": ">= 85", "i1-4": "< 10", "o1-1": "'501(c)(3)'", "o1-2": "'Exempt - Private Foundation'", "o1-3": "'Private foundation with limited public support'" }, { "_id": "r1-6", "_description": "Political Activity Disqualification", "i1-2": "true", "o1-1": "'Non-exempt'", "o1-2": "'Not Eligible'", "o1-3": "'Disqualified due to political activity'" }, { "_id": "r1-7", "_description": "Insufficient Charitable Focus", "i1-3": "< 85", "o1-1": "'Non-exempt'", "o1-2": "'Not Eligible'", "o1-3": "'Insufficient focus on charitable activities'" }, { "_id": "r1-8", "_description": "Default Rule", "i1-1": "", "i1-2": "", "i1-3": "", "i1-4": "", "o1-1": "'Requires Further Review'", "o1-2": "'Pending'", "o1-3": "'Organization requires manual review'" } ], "inputs": [ { "id": "i1-1", "name": "Organization Type", "field": "organizationType" }, { "id": "i1-2", "name": "Political Activity", "field": "politicalActivity" }, { "id": "i1-3", "name": "Charitable Activities Percentage", "field": "charitableActivitiesPercentage" }, { "id": "i1-4", "name": "Public Support Percentage", "field": "publicSupportPercentage" } ], "outputs": [ { "id": "o1-1", "name": "Classification", "field": "result.classification" }, { "id": "o1-2", "name": "Status", "field": "result.status" }, { "id": "o1-3", "name": "Explanation", "field": "result.explanation" } ], "passThrough": true, "inputField": null, "outputPath": null, "executionMode": "single" }, "id": "dt1", "name": "taxExemptionEvaluation", "position": { "x": 430, "y": 124.5 } }, { "type": "switchNode", "content": { "hitPolicy": "first", "statements": [ { "id": "s1-1", "condition": "result.classification == '501(c)(3)'", "isDefault": false }, { "id": "s1-2", "condition": "", "isDefault": true } ] }, "id": "sw1", "name": "requiresAdditionalClassification", "position": { "x": 750, "y": 124.5 } }, { "type": "expressionNode", "content": { "expressions": [ { "id": "e1-1", "key": "result.annualFilingRequirement", "value": "annualRevenue < 50000 ? '990-N' : annualRevenue < 200000 ? '990-EZ' : '990'" }, { "id": "e1-2", "key": "result.publicDisclosureRequired", "value": "true" }, { "id": "e1-3", "key": "result.effectiveDate", "value": "'2025-03-20'" } ], "passThrough": true, "inputField": null, "outputPath": null, "executionMode": "single" }, "id": "ex1", "name": "exemptRequirements", "position": { "x": 1070, "y": 75.5 } }, { "type": "expressionNode", "content": { "expressions": [ { "id": "e2-1", "key": "result.nextSteps", "value": "result.status == 'Not Eligible' ? 'Organization must restructure to meet eligibility requirements' : 'Submit additional documentation for manual review'" }, { "id": "e2-2", "key": "result.appealDeadline", "value": "'2025-05-19'" }, { "id": "e2-3", "key": "result.alternativeOptions", "value": "organizationType == 'nonprofit' ? 'Consider 501(c)(4) or 501(c)(6) classification' : ''" } ], "passThrough": true, "inputField": null, "outputPath": null, "executionMode": "single" }, "id": "ex2", "name": "nonExemptGuidance", "position": { "x": 1070, "y": 173.5 } } ], "edges": [ { "id": "ed1", "sourceId": "ip1", "targetId": "dt1", "type": "edge" }, { "id": "ed2", "sourceId": "dt1", "targetId": "sw1", "type": "edge" }, { "id": "ed3", "sourceId": "sw1", "targetId": "ex1", "sourceHandle": "s1-1", "type": "edge" }, { "id": "ed4", "sourceId": "sw1", "targetId": "ex2", "sourceHandle": "s1-2", "type": "edge" } ] }