A request for the Evidence Resource (FHIR-39020) included "We suggest adding the two elements to the Evidence resource: (1) funding source; (2) IRB entity." and the proposed disposition suggests this is better handled in ResearchStudy than Evidence.

ResearchStudy.associatedParty.role has a CodeableConcept datatype and the Extensible Research Study Party Role value set already includes "funding-source".

The suggested addition is to add a code "irb-entity" with display "IRB entity" to this value set, and add the term to the underlying research-study-classifiers CodeSystem.