Product methodology
Healthcare Tax Diligence Review
Source contract, normalization path, entity-graph join, refresh posture, and publication limits for this Branmoor product.
Status
Pending. This product is pending. The methodology page is published first so the source contract and join path are visible before Branmoor represents the product as live.
Distribution Scope
Engagement-bound; starts with public records and expands with private tax support
Product Question
Surfaces tax issues that can change valuation, purchase agreement adjustments, or post-close cleanup.
Primary Sources
- IRS 990, Schedule H, and public nonprofit records — Exemption, community-benefit, officer compensation, and related-party context
- State tax, charity, and registration records — State posture, registration, and nexus context where public
- Client tax support under engagement terms — Returns, notices, workpapers, and transaction support when provided
Entity-Graph Join
`irs_ein`, nonprofit entity, owner entity, state registration, payroll entity, location, transaction entity, related-party entity.
Publication Rule
Branmoor does not treat raw public records as the product. A surface is publishable only when the source record is dated, normalized, source-linked, and joined to the relevant Branmoor entity identifiers with enough confidence to state the limits of the result.
Current Methodology Note
Pending methodology. Public pages do not provide tax advice. Engagement deliverables must distinguish issue spotting from any tax opinion or filing responsibility.
Limits
Coverage follows the underlying source. Missing state portals, gated APIs, PDF-only filings, suppressed fields, lagged agency refreshes, and entity-name ambiguity can all limit product completeness. Pending products are not marketed as live until those limits are documented on the product surface.