From the schema
Can occur: Min = 0, Max = Unlimited
The organisation issuing a report (not necessarily involved in the organisation or activity being described). May be a donor, fund, agency, etc. Specifying the @identifier and @role attributes is strongly recommended. May contain the organisation name as content. For the value of the @type attribute, see http://iatistandard.org/codelists/organisation-type For the value of the @ref attribute, see the list of officially-registered organizations at http://iatistandard.org/codelists/organisation
|@ref||Machine-readable identification string for the business object being described.|
|@type||Free text describing the type of thing being referenced.|
This element also references "textAtts"
Attribute group for elements containing free text content.
Standard compliance test(s) for /reporting-org/@ref
The example below is for Oxfam (identified by GB-CHC-202918), with a type declared as International NGO (code 21)
<reporting-org ref="GB-CHC-202918" type="21">Oxfam GB</reporting-org>