The Australian Capital Map: an entity-level classification of the ACNC charity register

Entity-level classification of the Australian charity register on two axes: bankability (capacity to service a fixed, scheduled, priced claim) and commerciality (a proxy for extractability -- Australian charities are legally non-distributing, so measured extractability is approximately zero for all of them). Covers 44,196 Annual Information Statement returns representing 45,185 registered charities, derived from the ACNC charity register and Annual Information Statements 2021-2024. One row per return, 34 columns: both axis scores, every component ratio, a recurring-revenue baseline, and flags for group returns, endowed funders and capital events. Includes the per-year reconciliation against the published Australian Charities Report, 9th-12th editions, which agrees on total revenue within -2.1% to -4.1% in all four years, with outliers quarantined by name rather than silently dropped. The pipeline that produces every file here is deposited alongside them under the MIT licence. At the default cutoff the bankable, non-commercial cell is the largest by entity count: 23,250 charities, 52.6% of the population and 59.9% of revenue. The United States replication is a SEPARATE deposit and contains none of these files: doi.org/10.5281/zenodo.21750567. Not a rating. It measures financial shape, not merit, need or effectiveness. Read COLUMNS.md before use. CHANGES IN VERSION 2.0.0 - The commerciality axis has been corrected. Surplus margin was weighted 30% in commerciality and 25% in bankability, placing one quantity in both axes. Among charities with essentially no earned income this reduced commerciality to surplus margin alone; the two axes correlated at 0.81 there, and 8,045 charities carried an identical commerciality score. Commerciality is now 100% earned share, and the two axes correlate at 0.02. - The headline bankable, non-commercial share moves from 50.0% to 52.6%, and all revenue figures move with it. - The per-organisation file expands from 20 to 34 columns, adding group-return identity, funder flags, capital-event flags and a recurring-revenue baseline. - 349 rows that previously had no name are now named. They are ACNC group returns, issued synthetic ABNs that do not appear in the register, so a left join had silently dropped their identity. - The code archive in version 1.0.0 did not match the data it accompanied and has been rebuilt; it now also includes robustness.py.