Command Code — Internal Revenue Manual Part 2. Information

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

01-05

Command Code: BMFOL

Command Definer Code: O

07-16

EIN

59-62

Name Control

76-80

Potentially Dangerous Taxpayer Indicator: PDT

Caution Indicator:CAU

01-17

DLN

71-72

Cycle of Latest Update

76-80

≡ ≡ ≡ ≡ ≡ ≡

21-24

Group Exemption Number

77-80

Return Tax Year

26-34

Number of Local Affiliates

46-51

NAICS Code

527 Political Organization Code

blank = Did not indicate that they are a 527 political organization on the Form SS-4.

1 = Did indicate they are a 527 political organization on the Form SS-4.

2 = 527 organization contacted CAS/Ogden indicating they do not have to file a Form 8871.

3 = EO Examination determined the 527 political organization does not have to file a Form 8871.

4 = The 527 political organization has to file a Form 8871 and Form 8872.

5 = The 527 political organization has to file a Form 8871 but does not have to file a Form 8872.

8-17

Organization Date

26-35

Registration Date

20-21

EO Sub Hospital ID

20-21

Current Subsection

00 = no significant

01 = government

02 = title holding company

03 = charitable organization

04 = civic league

05 = agriculture

06 = board of trade

07 = pleasure, social, recreational

08 = fraternal, beneficiary association

09 = voluntary employee beneficiary association

10 = domestic, fraternal, society, and association

11 = teacher retirement fund association

12 = benevolent life insurance association, etc.

13 = burial association or cemetery company

14 = credit union or other mutual cooperative association

15 = mutual insurance company or association, other than life or maritime

16 = corporation financing corp. operations

17 = supplement A-2 unemployment compensation trust or plan

18 = employee funded pension trust created before 6/25/59

19 = post or organization of war veterans

20 = qualified legal services

21 = black lung trusts

22 = multi-employer pension plan

23 = veterans association founded prior to 1880

24 = trust described in section 4049 of ERISA

25 = corporation or trust created as a holding company for pension or charity organization

40 = apostolic and religious organizations

50 = cooperative hospital service organization

60 = cooperative service organization of operating educational organization

70 = child care center

80 = farmers cooperative IRC 521

90 = non-exempt charitable trust section 4947(a)(2) (Form 5227)

91 = non-exempt charitable trust section 4947(a)(1) (Form 990)

92 = non-exempt charitable trust section 4947(a)(1) (Form 990-PF)

93 = taxable farmers cooperatives IRC 1382(A)(2)

43-46

Classification

70-79

File Folder Number

20-21

Prior Subsection

36-46

Activity Codes

72-78

Ruling Date

Affiliation

0 = not significant

1 = central organization, individual ruling

2 = intermediate organization

3 = independent organization

4 = not significant

5 = not significant

6 = parent organization

7 = intermediate parent

8 = parent organization of a church or 501(c)(1)

9 = subordinate of group ruling

44-46

Pension Plan

72-78

Advance Ruling Expiration Date

20-21

Current Foundation

00 = no significance

02 = private operating foundation exempt from payment of section 4940 taxes on investment income

03 = private operating foundation

04 = private non-operating foundation

09 = suspense

10 = 170(b)(1)(A)(i)

11 = 170(b)(1)(A)(ii)

12 = 170(b)(1)(A)(iii)

13 = 170(b)(1)(A)(iv)

14 = 170(b)(1)(A)(v)

15 = 170(b)(1)(A)(vi)

16 = 509(a)(2)

17 = 509(a)(3)

18 = 509(a)(4)

Asset Code

0 = blank, zero, negative

1 = $1-$9,999

2 = $10,000-$24,999

3 = $25,000-$99,999

4 = $100,000-$499,999

5 = $500,000-$999,999

6 = $1,000,000-$4,999,999

7 = $5,000,000-$9,999,999

8 = $10,000,000-$49,999,999

9 = $50,000,000 or greater

Deductibility Code

1 =yes

2 = no

3 = treaty

76-79

Deductibility Year

20-21

Prior Foundation

Income Code

0 = blank, zero, negative

1 = $1-$9,999

2 = $10,000-$24,999

3 = $25,000-$99,999

4 = $100,000-$499,999

5 = $500,000-$999,999

6 = $1,000,000-$4,999,999

7 = $5,000,000-$9,999,999

8 = $10,000,000-$49,999,999

9 = $50,000,000 or greater

Election to Lobby Indicator

1 = yes

Employment Code

43-46

National Taxonomy of Exempt Entities Code

72-75

Lobby Election Year

20-21

Last Posted Status Code

00 = no significance

01 = unconditional

02 = conditional

06 = state university filing 990T

07 = church filing 990T

10 = pre-examination of church

11 = school certification

12 = NECT and taxable formers cooperative

18 = revocation of 990-PF trust, organization required to file 990-PF and 1041

19 = revocation of 990-PF corporation, organization required to file 990-PF and 1041

20 = termination

21 = unable to locate

22 = revocation

23 = 507(a) termination

24 = 507(b)(1)(A) termination

25 = 507(b)(1)(B) termination

26 = termination/merger

28 = no longer member of a group ruling

29 = a groups ruling has been resolved

40 = application pending

41 = no reply to solicitation

70 = denied

71 = failed to establish

72 = refusal to rule

42-48

Last Posted Status Date

74-75

Type of Organization

01 = corporation

02 = trust

03 = cooperative

04 = partnership

05 = association

06 = nonexempt charitable trust

20-21

Prior Status Code

Team Examination Program Case Code:

blank = not a TEP case.

1 = TEP case.

2 = Formerly a TEP Case.

61-67

Establishment Date

73-74

Fiscal Year Month

03-07

Form

09-10

Filing Requirement

13-17

Form

19-20

Filing Requirement

23-27

Form

29-30

Filing Requirement

33-37

Form

39-40

Filing Requirement

43-47

Form

49-50

Filing Requirement

53-57

Form

59-60

Filing Requirement

63-67

Form

69-70

Filing Requirement

73-77

Form

79-80

Filing Requirement

03-10

Form

12-13

Filing Requirement

16-23

Form

25-26

Filing Requirement

21-23

Current Page Number

28-30

Last Page Number

48-50

Next Page Number