{
  "id": "EXC_TRADE_SECRET_PROTECTION",
  "name": "Exclusion of Trade Secrets from Public Disclosure",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to organizations described in section 501 or 527 that submit supporting papers for tax-exempt status containing proprietary intellectual property.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Exempt organizations can request the Secretary to withhold from public inspection any information that relates to trade secrets, patents, processes, or styles of work if disclosure would adversely affect the organization.",
  "irc_reference": "IRC §6104",
  "deadline": "",
  "savings_potential": "niche",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}