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of 8821/2848’s

Note:

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

Organizations with the following status codes are not exempt organizations and thus should not receive an exempt organization certification:

Subsec-CD 40 - IRC 501(d) - Apostolic and religious organization. An apostolic and religious organization’s net income is taxable to its members.

Subsec-CD 90 - IRC 4947(a)(2) - Split Interest Trust

Subsec-CD 91 - IRC 4947(a)(1) - Public Charity

Subsec-CD 92 - IRC 4947(a)(1) - Private Foundation

Subsec-CD 93 - IRC 1381(a)(2)-Taxable Farmers' Cooperative

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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