Recipient resolution

Filers often write a recipient's name as free text without an identifying number, and the same organization appears under many spellings. Resolution is the work of deciding that a name refers to a specific EIN.

It runs as ordered rules: the filer's own stated EIN first, then name, ZIP, street address and registry matches, each with its own measured precision. A candidate that does not clear the threshold is left unresolved rather than guessed, so the risk is a missing link far more often than a wrong one, and any count of distinct recipients should be read as a floor.