Note:

Requests received after October 1, 2020, must include a statement acknowledging that a governmental residency certification letter issued by the IRS is not a ruling or determination letter regarding the organization’s governmental or tax-exempt status for federal tax purposes generally or regarding deductibility of contributions to or for the use of the organization under section 170, and may not be relied on as such.

An organization exempt from federal income tax under IRC 501(a) which is described in IRC 501(c) requesting U.S. Residency certification must have an entity record containing an acceptable exemption status code when the organization does not provide a determination letter, private letter ruling, or revenue ruling that the organization is exempt from taxation and from filing.

Verify the organization's exempt status.

See IRM 21.3.8.9.8, Tax-Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations, Status Codes - EO, for more information on exemption status codes.

When the organization's entity record has a missing or incorrect Employment Code, process as follows:

Prepare a Form 4442. Include the name of the organization, EIN, and remarks indicating what is needed on the Form 4442 as well as IDRS screen prints.

Fax the Form 4442 to the EO Clerical Unit using EEFax 855-214-7520.

Use the following EO Entity Active Status Codes (STS-CD) in determining the type of exempt organization you are verifying and its filing requirements.

Status 01 or 02 - these indicate that the IRS has recognized an organization’s exemption from income tax. Check the subsection code to determine the type of exemption granted.

Status 06 - this is used for an account that is a state operated university or college filing Form 990-T. Such colleges and universities generally qualify as state governmental entities generally exempt from tax. Certification would require the filing of Form 990-T.

Status 07 - this is used for an account that is a church filing a Form 990-T. Exempt as a church but must file Form 990-T.

Status 11- this is used for a church-controlled school. Check the subsection code to determine if the church exemption was granted.

Status 12- this is used when a return is filed under IRC 4947(a)(1) or IRC 4947(a)(2) or Taxable Farmers' Cooperatives. Verify Code section using line 4h of Form 8802. However, such entities are not exempt organizations and should not receive certification as an exempt organization. Such an organization may receive certification as a U.S. resident. See paragraphs 27 and 28 below for more information.

Status 30 - this is used for a Church voluntarily filing Form 990 though not required to file returns or apply for exemption (beginning January 1, 2001).

Status 31 - this is used for a small organization (other than churches and private foundations) with annual gross receipts less than $5,000 and which voluntarily file Form 990 though not required to file returns or apply for exemption (beginning January 1, 2001).

Status 34 - this is used for IRC 527 Political Organizations. However, a political organization is not exempt from federal income tax on most types of income and should not receive certification as an exempt organization. Such an organization may receive certification as a U.S. resident. See paragraphs 27 and 28 below for more information.

Status 36 - this is used for Form 990 filers with a Subsection other than IRC 501(c)(3), (9), (17), or (29) or IRC 501(c)(4) unless the organization notified the IRS under IRC 506 or met an exception to the notification requirement. See IRM 21.3.8.12.29, Notification Requirements for Social Welfare Organizations Described in IRC 501(c)(4), for more information.