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Missing Core "C-Other" Files in the early 1990s are missing some names, states, and zipcodes (Technical Note)

Core "C-Other" Files in early 1990s: Problems with missing names, state, and zipcode values. The 1990 field is missing approximately 26,000 name, state, and zipcode field values. This is due to the fact that our earliest IRS Business Master File -- the source for these fields -- for the non-501(c)(3) universe is 1995. As we approach 1995, the number of missing values drops. The problem does not occur for 501(c)(3) organizations since we have a 1989 Business Master File (with a minimal set of fields).