Section 1. Exempt Organizations/Business Master File and Support Processing

(1) This transmits revised IRM 25.7.1, Exempt Organizations/Business Master File and Support Processing Handbook (EO/BMF), Exempt Organizations/Business Master File and Support Processing..

This IRM contains procedures and instructions for identifying and processing Exempt Organization data posted to the Exempt Organizations/Business Master File (EO/BMF).

(1) IRM 25.7.1.1.1 - Added information on BMF and EOMF.

(2) IRM 25.7.1.1.2 - Added Authority.

(3) IRM 25.7.1.1.3 - Added Roles and Responsibilities.

(4) IRM 25.7.1.1.4 - Added Program and Review

(5) IRM 25.7.1.1.5 - Added Program Controls.

(6) IRM 25.7.1.1.7 - Added Related Resources.

(7) IRM 25.7.1.2 - Removed Subsection Overview of Exempt Organizations Business Master File.

(8) IRM 25.7.1.18 - Added Oversight to Submission Processing Programs.

(9) IRM 25.7.1.18.2 - Added Oversight to Submission Processing Programs.

(10) IRM 25.7.1.18..3 - Added Oversight to Submission Processing Programs.

(11) IRM 25.7.1.18.4 - Added Oversight to Submission Processing Programs.

(12) Editorial changes made throughout the IRM for clarity. Reviewed and updated formatting, grammar, punctuation, links, titles, website addresses and IRM references.

Peggy Combs Acting Director, Business Systems Planning Shared Services Tax Exempt and Government Entities

Purpose: This IRM contains procedures and instructions for identifying and processing Exempt Organization data posted to the Exempt Organizations/Business Master File (EO/BMF), Group Exemptions, Standard Extracts, the Cumulative List, and EO/BMF Reports.

Audience: Tax Exempt and Government Entities employees are the primary audience for this IRM

Policy Owner: The Director, Tax Exempt/Government Entities, Business Systems Planning.

Program Owner: Submission Processing Programs.

Primary Stakeholders: Tax Exempt and Government Entities employees.

This IRM contains procedures and instructions for identifying and processing Exempt Organization data posted to the Exempt Organizations/Business Master File (EO/BMF).

The Business Master File (BMF) and the Exempt Organizations Master File (EOMF) were merged January 1, 1981, and the resulting file is referred to as the EO/BMF.

The EO/BMF was first established as the result of a questionnaire IRS sent to half a million organizations shown as tax exempt according to IRS records. IRS posted selected exemption data to the EOMF from the responses received.

The EOMF was then updated by:

The Area Office (AO) and Headquarters' (HQ), (formerly National Office).

Issuance of new determination letters and rulings for exemption via the EP/EO Determination System (EDS),( formerly the Employee Plans and Exempt Organizations Application Control System (EACS))

Vouchers prepared by various IRS functions

Items posted to the EOMF included, but weren’t limited to:

Returns received

Examination results

Collection activity

All Policy Statements for Submission Processing and Customer Account Service Activities are contained in IRM 1.2.1, Servicewide Policies and Authorities, Servicewide Policy Statements.

The Director, Tax Exempt Government Entities, Business Systems Planning (BSP), Submission Processing Program and Oversight (SPP&O) are responsible for monitoring processing Exempt Organization data posted to the Exempt Organizations/Business Master File (EO/BMF).

The Operations Manager monitors operational performance for their operation.

The Team Manager/Lead monitors performance monitoring and ensuring employees have tools to perform their duties.

The Team Employees are responsible to follow the instructions contained in this IRM and keep updated IRM procedures.

Program Goals: Update EO/BMF.

Program Effectiveness: is measured using the following:

Embedded Quality Submission Processing (EQSP)

Balanced Measures

Managerial reviews

Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.

The following terms apply:

Term

Description

AO

Area Office

BMF

Business Master File

CL

Classification

CC

Command Code

DCC

Detroit Computing Center

EDS

EP/EO Determination System

EO

Exempt Organization

EOMF

Exempt Organization Master File

FR

Filing Requirement

GEN

Group Exemption Number

HQ

Headquarters

IDRS

Integrated Data Retrieval System

MCC

Martinsburg Computing Center

OSPC

Ogden Submission Processing Center

RM

Remarks

SS

Subsection

PLC

Primary Location Code

TC

Transaction Code

TF

Foundation Code

The following is a list of related resources:

Servicewide Electronic Research Program (SERP).

Integrated Data Retrieval System (IDRS).

IRM 3.11.26 SC Returns and Document Analysis, Miscellaneous Tax Exempt Governmental Entities (TE/GE) Tax Returns.

IRM 3.24.26 Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns.

The EO/BMF, of magnetic tape records, constitutes IRS EOs basic record source. Each record is divided into two parts:

An entity module of data identifying and describing the EO and its exemption

A return section of data from EO returns and examinations.

In general, organizations included on the EO/BMF are organizations for which an application for exemption has been processed. These include the following types of organizations:

Independent organizations covered by individual rulings or determination letters

Individual churches and synagogues affiliated with well-known religious denominations.

Organizations covered by group exemption letters and required to file EO returns (including both central and subordinate organizations)

Subordinate units of Federally-chartered organizations exempt under (IRC 501(c)(1). These organizations are controlled and regulated by another government agency and subject to the supervision, periodic audit and examination procedures of the agency (e.g., Federal Credit Unions, Federal Land Banks, Federal Land Bank Association, and Federal Intermediate Credit Banks).

State-chartered credit unions covered by group returns which are included in group exemptions may be omitted from the EO/BMF at the appropriate (AO) Manager’s discretion.

The EO/BMF produces the following, for HQ and AO, EO information needs:

Management information reports

Tables

Rosters

Other lists

The Martinsburg Computing Center (MCC):

Maintains the tape file, which produces Master File tables for HQ and AOs.

Refers the tapes to the service centers or Detroit Computing Center (DCC) for production of appropriate printouts.

The data unique to EO (subsection (SS), classification (CL), etc.) is stored in the EO Section (Submodule) of the BMF entity.

Any common data (Filing Requirements (FRs), etc.) is stored in the regular section of the BMF entity.

The EO Entity Record for each organization consists of the unique information identifying the organization as having been granted tax exempt status.

See

Title

IRM 25.7.1.3.2

EO/BMF Processing Procedures

Exhibit 25.7.1-2

EO/BMF Name Abbreviations

Exhibit 25.7.1-3

Table of EO Status, (TF) and AF Codes

Exhibit 25.7.1-4

Table of EO SS and CL Codes

This section lists guidance to the AO and HQ Employees who work with EO and EO/BMF programs in carrying out their responsibilities under the EO/BMF system. This includes:

Preparing and processing EO/BMF vouchers

Processing exempt organization returns

Using EO/BMF output to help in administering the exempt organization provisions of law, particularly in monitoring and enhancing compliance.

Under the EO/BMF system, there are records on tape which contain data essential to administer the EO functions. The data consists of:

Name and address

FRs

Filing history

Type of organization,

IRC SS under which an organization is currently recognized as exempt, have been denied, or failed to establish exemption since January 1981, or the exemption of which has been revoked or terminated after December 1980.

When the EOMF merged with the BMF in January 1981, generally, only active EOMF accounts were placed on the BMF. The inactive accounts (except revoked private foundations) were placed on an EO Inactive Retention Register (EOIRR) for research purposes.

All active EOMF accounts were placed on the BMF with a BMF Entity Module and an "EO Submodule" or "EO Section."

Changes are made to an EO/BMF account using Integrated Data Retrieval System (IDRS) Command Code (CC) EOREQ/EOCHG or EACS.

EO entity changes are input with Document Code 80 or 81. Each of these Document Codes indicates special processing on the BMF. Both Document Codes will create an EO Section or EO Submodule on the BMF.

When Document Code 80 is used, it changes only the account for the Employer Identification Number (EIN) input.

Document Code 81 changes the Group Exemption Number (GEN) File at MCC and updates all accounts with a common GEN on the BMF.

Form 2363-A, Request for IDRS Input for BMF/EO Entity Change, or CC EOCHG is used to input TCs 000, 012, 013, 014 and 016 onto the BMF.

If the transaction is for one account, an EIN must be present.

TC 016 (Document Code 81) can also be used to change entity data to all organization(s) exempt under the same (GEN).

TC 000 — Document Code 80

Use when the EIN isn’t on the BMF. You may also use this TC to establish 941 FRs simultaneously.

Use TC 000 when adding a new organization that is a member of a Group Ruling to the BMF. This TC is primarily for campus use, but AOs or HQ may occasionally need to establish a subordinate unit.

Use when adding an EO/BMF account that isn’t a member of a Group Ruling.

TC 000 — Document Code 81

Use if the EIN isn’t on the BMF and a new subordinate is being added to an existing GEN, or if a new Group Ruling has been granted and the subordinates are being added to the BMF.

When this TC is used, a TC 016, Document Code 81, Definer Code "D" must be input to create a complete EO/BMF entity on the MF.

For campus use only.

TC 012 — Document Code 80

Use to reopen an account that had all its FRs turned off. Must enter the SS/CL codes and at least one EO FR must be activated.

Use when an EO/BMF account has FRs consisting entirely of 8’s. The FRs become 8’s because of a partial merge (TC 011) or when a TC 020 is posted.

TC 013 — Document Code 80

Use when the Organization/Primary Name is changed. TC 013 may also be used to change the name and address of the EO account.

TC 014 — Document Code 80

Use this code when changing the address of an organization.

You may also input the care of (c/o) name and/or foreign or location addresses with this TC.

TC 016 — Document Code 80

Use when changing or adding exemption data to an account that is already on the BMF.

TC 016 — Document Code 81

Use when changing exemption data for all subordinates under one GEN Number. The input document must contain the "FROM GEN" and the Parent’s EIN and Name Control (NC).

This TC will generate a transaction identical to the input TC 016, for every subordinate on the GEN File with a common GEN.

Enter Definer Codes A, B, or C, as appropriate. You may input up to three TC Definer Codes in any order. These codes are used with TC 012/016 to instruct the computer that all the fields on sets of data must be input and validated.

For TC 012 and TC 016, a Definer Code is always required if a FR for Form 990, Form 990-T, Form 5227 or Not Required is input.

When Definer Code A, B, or C is used, all or one may be present with TC 016, Document Code 80 or 81.

When the TC is 012, Document Code 80, Definer Code A can be the only code present.

The use and required input for each Definer Code are explained below.

Definer Code A identifies a change being made to either the SS Code, CL Code, EO FR, or the TF, if applicable. The TF is a required input for SS 501(c)(3) only. These fields are considered a set and the data for all must be entered even if modifying or changing only one element on the EO/BMF.

Although not part of the set, the Fiscal Year/Month (FY/M) (accounting period) must be entered with Definer Code A, Document Code 80, when a positive FR is input (other than N/R 1).

Definer Code A, Document Code 80 — TC must be 012 or 016. At least one FR (990, 990-PF, 990-T, 5227 or Not Required(NR)) must be input. SS, TF (if applicable), CL Code and Accounting Period (FY/M) and RM must be input.

If 990-T FR is input, a 990 or 990-PF must also be input.

Definer Code A, Document Code 81 — TC must be 016, "FROM GEN" must be input. The FR must be NR of 1. SS, TF (if applicable), CL Code and RM must be input.

Definer Code B identifies a change being made to the Status Code (ST) and/or the Status Date. This is considered one field and all the data must be entered.

Definer Code B, Document Code 80 — TC 016. Input ST and Date (YYYYMM) and RM.

Definer Code B, Document Code 81 — TC 016. Input "FROM GEN" . Input ST and Date (YYYYMM) and RM.

Definer Code C identifies a change being made to the Ruling Date (RD) and/or AF Code. It requires TC, From Gen, and AF Code be input.

Definer Code C, Document Code 80 — TC 016. Input GEN, RD and/or AF Code and RM.

Definer Code C, Document Code 81 — TC 016. Input "FROM GEN" . Input RD and/or AF Code and RM.

A TC 000, Document Code 04, 63, 80 or 81 creates the BMF portion of the EO/BMF Entity Module and contains the following information:

EIN

NC and CD

Establishment Date

Employment Code (EC)

FY/M

Filing Requirement Code (FRC)

Reserve

BMF Print Name Lines

Address/City/State and Zip

Primary Location Code (PLC)

BMF Entity Module — Integrated Data Retrieval System (IDRS) Command Code’s (CC) BNCHG or EOCHG can change the BMF Entity Module information, as specified below.

EIN — Entity Control assigns this number and each organization should have only one number. Entity Control can only change the number with a TC 011, Document Code 63. This provides for consolidation of all tax modules for an organization on BMF, under one EIN (in either an active or inactive status) and thus preserve returns data. We must refer all EIN changes to the Ogden Submission Processing Center (OSPC) to initiate the action, Attention: Entity Control Unit.

NC — The name control is created by coding the organization’s name. CC EOCHG with a Document Code of 80, TC 013 or 016 on IDRS, can only change the name control.

CD — The check digit is created from the EIN when the account posts to the BMF. It can’t be changed.

Establishment Date — The establishment date is the date that the organization started business or was established on the BMF. A TC 000 creates the establishment date. It can’t be changed.

EC — This code identifies the Type of Employment Taxes that an organization is or isn’t required to pay. A Document Code 63 or 80 can change this code.

FYM — The FYM is created when the organization is established on the BMF or when the first return is posted. Document Code 63 or 80 can change it.

FRC — Under certain conditions, exempt organizations can have a BMF FRC (Forms 941, 720, 940, 943, 1120, 1041 or 1065, etc.). These FRC’s can be changed with a Document Code 63 or 80. We can only change the positive EO FRC’s (Forms 990, 990-T, 990-PF and 5227) with a Document Code 80. To delete an EO FR, use a Document Code 63.

Print Name Lines — Four name lines are created from the EO Section in the following order:

Organization Name

Sort Name

Foreign/Location Address

C/O Name (in care of name)

The BMF Print Name Lines can only be changed with a Document Code 80. The Print Name Lines are used for the BMF outputs, such as notices, transcripts, etc. These name lines aren’t used for the EO Return Mailing Labels.

Address/City/State and Zip — A Document Code 63 or 80 can change the address data from the return.

Primary Location Code (PLC) — The PLC is the AO code based on the address where the taxpayer receives mail. The BMF should generate the PLC, or we can create or change it by CC BNCHG, Document Code 63 or 50. The PLC is issued to identify the campus controlling the account.

A TC 000, Document Code 80 or 81 creates the EO Submodule (EO Section) of the EO/BMF Entity Module for a new entity. If the entity is already on the BMF, a TC 016 with a Document Code 80 or 81, creates the EO Section.

CC EOCHG can only change the information on the EO Submodule (EO Section) as identified below.

Subsection (SS) — Current and Prior — Identifies the IRC Section under which the organization is exempt. It also determines the type of return the organization must file. The current SS should be shown on IDRS CC INOLE, BMFOL, or ENMOD. If an incorrect SS is on the BMF with a Status 06, 07, 10, 11, 40 or 41, it can be deleted with the input of Document Code 99.

Classification Code (CL) — This code identifies the type of organization or the purpose for which it was established. One to four different codes may be present. The CL should be shown on IDRS CC INOLE, BMFOL, or ENMOD.

ST — Current and Prior Status — This code shows the status of the organization. The code identifies if the organization has been granted an exemption or, if it has been applied for, revoked or terminated. The AO normally establishes the ST when the exemption is granted, denied or revoked. However, Ogden Submission Processing can establish ST Codes 06, 07, 10, 11, 12, 20, 40 and members of a Group Ruling. Also, Ogden Submission Processing must input Status 01 when:

An entity is found in a closed status on EACS/EDS.

A copy of a determination letter has been received,

To reestablish a good status after Status 20 or 21 has posted.

The current ST should be shown with the Status Date (YYYYMM) on IDRS CC INOLE, BMFOL or ENMOD. The current and prior ST is shown on the EO Registers on IDRS.

AF Code — This code shows whether the organization received an individual ruling or is part of a Group Ruling. We don’t normally change the AF code unless the entity is changing from a group to an individual ruling or from an individual to a group ruling. The AF should be shown on, IDRS CC INOLE, BMFOL or ENMOD and the EO Registers on IDRS.

RD — This is the date the exemption was granted (ruled on). This date is normally not changed except by the AO. The RD should be shown on IDRS CC INOLE, BMFOL or ENMOD.

Group Exemption Number (GEN) — When we grant the organization a group exemption, the Ohio AO assigns a GEN. This number identifies all the organizations (subordinates) that are a part of the group. The GEN should be shown on IDRS CC INOLE, BMFOL, or ENMOD. It can be changed, but CAUTION must be used.

Foundation Code (TF) — All organizations that are exempt under IRC 501(c)(3) must have a TF. This code identifies the TF. The AO normally changes this code. The TF should be shown on IDRS CC INOLE, BMFOL or ENMOD. If a TF remains on the BMF because the SS was changed to one that doesn’t require a TF, we can delete the TF with the input of a TC 016, TF 99, Document Code 80.

Deductibility Code and Year (DC) — This code shows whether contributions to the organization are deductible from income. The AO determines the code when they grant the exemption and only the AO can change it. The DC, with the century and year (CCYY), should be shown on IDRS.

Type of Organization (TO) — This code shows whether the organization is a trust, a corporation, an association, etc. The AO assigns the code when they grant the exemption and is normally changed by them. The TO is shown on IDRS.

Area Office (AO) — This code identifies the district where the organization’s principal place of business is located and determines the AO. The AO should be changed if the taxpayer’s address is changed. The AO is shown on IDRS.

File Folder Number (FFN) — This code identifies the Administrative Case File Folder Number located in the AO. The AO assigns the FFN when they receive an application for exemption. The FFN must normally not be changed. The FFN is shown on IDRS CC INOLE, BMFOL or ENMOD.

Pension Plan (PP) — This code shows whether the organization has a pension plan. The AO assigns it when they grant the exemption and the AO normally changes it. The PP should be shown on IDRS.

Advance Ruling Date (AD) — If the organization has an "advance ruling," the AO must input the AD. The AD should be shown on IDRS.

AD was done away with in 2008 and this field should now only be used when the organization is in status 25.

Large Case Code (LC) — If the AO identifies the organization as a "large case," they should input this code. The LC should be shown on IDRS.

Organization/Primary Name — The name of the organization. It is used to create the BMF print lines. The Organization/Primary Name should be shown on the EO Mailing Labels. Also, the Organization/Primary Name should be shown IDRS.

Sort Name (SN) — This is the name the organization is doing business under, and may be different from the Primary Name. The Sort Name becomes a second sort reference on the BMF Print Name Lines. It is also shown on IDRS. The input of two dollar signs ($$) in the SN field (CC EOCHG) will delete a Sort Name on the BMF.

In Care of Name (CO) — When the organization requests that all correspondence be addressed in care of someone, this name must be present. The input of two dollar signs ($$) will delete a "Care of Name" on the BMF.

Foreign or Location Address (FA) — When the organization is located in a foreign country, the complete address should be entered here. If the organization has an address where it is located that is different from the mailing address, it should be entered in this field. The input of two dollar signs ($$) deletes a Foreign or Location Address.

The following data elements are transcribed from EO returns and posted to the EO/BMF.

Total Assets (End of Year)

Total Income or Gross receipts (depending on return)

Asset Code derived from a) above

Income Code derived from b) above

Fields a–d are retained on the EO/BMF.

Form 2363-A is used to establish or change EO accounts on the BMF. Form 2363-A must be used to:

Add an EO Submodule to an account on the BMF

Update an EO Submodule to a BMF account already established on the BMF

Add or update the account of a parent or subordinate of a group on the BMF and the GEN File

These instructions are for inputting an IDRS transaction with CC EOCHG when creating an entity on the BMF (TC 000); adding or changing an EO Section on the BMF (TC 016); or changing an already established EO Section on the BMF (TC 012, 013, 014, or 016).

When the input of Form 2363-A results in a reject, see IRM 2.4.10, IDRS Terminal input - Command Codes EOREQ and EOCHG, for processing CC EOCHG. This IRM provides the validity and consistency checks for the existence of an invalid condition.

Any EOCHG input will create an EO Section on the BMF; therefore, be sure it is an EO account before using CC EOCHG.

The following lists the CC EOCHG format fields:

Command Code

EIN Number

Name Control

Document Code

Transaction Code

Definer Codes

Posting Delay Code

New Name Control

Floating Fields — four available lines

Name — four available lines

Street Address

City, State, and Zip Code

Filing Requirements

The following chart shows the Floating Fields for EOCHG input:

Floating Fields

Abbreviations

Available Positions

Activity Code

AC

3–6–9

Advance Ruling

AD

6

Affiliation Code

AF

1

Classification Code

CL

1–4

Cumulative List

CU

1

Deductibility Code

DY

5

Area Office

AO

2

Employment Code

EC

1

File Folder Number

FF

2–9

In-Care-Of Name

CO

35 Variables

Fiscal Year-Month

FY

2

Foreign Address

FA

35 Variables

Foundation Code

TF

2

Large Case Code

LC

1

New GEN

NG

4

Old GEN

FG

4

Type of Organization Code

TO

1

Pension Plan

PP

1

Remarks

RM

10–35

Ruling Date

RD

4

Sort Name

SN

35 Variables

ST and Date

ST

8

Subsection

SS

2

The following chart shows the valid fields with each document code:

Field

Document 81

Document Code 80

TITLE

TC 000

TC 016

TC 000

TC 012

TC 013

TC 014

TC 016

NC

X

X

X

X

X

X

X

EIN

X

X

X

X

X

X

X

TC

X

X

X

X

X

X

X

Employment Code

X

—

X

—

—

—

X

FYM

X

X

X

X

—

—

X

From GEN

—

X

—

—

—

—

X

FRC

X

X

X

X

—

—

X

Definer Codes

—

X

—

X

—

—

X

SS Code

—

X

X

X

—

—

X

Classification Codes

—

X

X

X

—

—

X

ST/Date

—

X

X

X

—

—

X

Affiliation Code

—

X

X

—

—

—

X

Ruling Date

—

X

X

—

—

—

X

New GEN

X

X

X

—

—

—

X

Type of Foundation Code

—

X

X

X

—

—

X

Deductibility Code/Year

—

X

X

—

—

—

X

Activity Codes

—

X

X

—

—

—

X

Type of Organization

—

X

X

—

—

—

X

Area Office

—

—

X

—

—

X

X

File Folder Number

—

X

X

—

—

—

X

Pension Plan

—

X

X

—

—

—

X

Advance Ruling Date

—

—

—

—

—

—

X

Cumulative List Indicator

—

—

—

—

—

—

X

Large Case Code

—

—

—

—

—

—

X

Organization Name

X

—

X

—

X

—

X

New Name Control

X

—

X

—

X

—

X

Sort Name

X

—

X

—

X

X

X

In-Care-Of-Name

X

—

X

—

X

X

X

Foreign or Location Address

X

—

X

—

X

X

X

Street Address

X

—

X

—

—

X

—

City

X

—

X

—

—

X

—

State

X

—

X

—

—

X

—

Zip Code

X

—

X

—

—

X

—

Remarks

X

X

X

X

X

X

X

See below and IRM 2.4.10-2, Command Code EOCHG, for specific instructions to prepare Form 2363-A:

Header Area

Employer ID Number (EIN) (Box 1) — Enter the 9 digit Employer Identification Number (EIN).

Name Control (Box 2) — Enter as determined by name or the Name Control as shown on the BMF. We derive the Name Control for EO from the first four significant characters of the name. First position must be an alpha or numeric character. The remaining positions must be alpha, numeric, blank, ampersand or hyphen. Blanks in the Name Control are permissible only at the end of the Name Control to make it a four-position Name control.

Exclude the word "The" when used as a prefix to the name and the word "The" is followed by more than one word. Also, for "trusts" select Name Control from the surname.

Examples of Name Controls

Name

Name Control

Minnow Bass of Free Zinnia

MINN

Fig Daisy Helpers Union

FIGD

(The) Beagle of the Little Apple

BEAGSHRI

Herring Apple Trust

HERR

The Grayling

THEG

Document Codes (Box 3) — Check the appropriate box. Only one box must be checked per voucher. Document Code 80 is used to update one account on the BMF. This Document Code also may be used to add or update one subordinate of a group ruling once the group parent has been established. When a Document Code 80 is used, the BMF should update only the EIN account shown on the input record. Document Code 81 is used with mass establishments, additions, or changes for group ruling organizations. This is used when the data is the same for all subordinates. When a Document Code 81 is used, the BMF should update each account that is on the GEN File for the parent EIN and From GEN input.

TCs (Box 4) — Check the appropriate box. Only one box must be checked per voucher. For CC EOCHG the TC input should determine the consistency and validity checks that must be done. The required input for each TC with each Document Code follows.

Form 2363-A TCs

TC

Document Code

Required Input

000

80

Organization Name

New Name Control

City, State, Zip and the address, if present

ST and Date

One FR (Form 990, 990-PF, 990-T, 5227, or NR) must be input. If one of the FRC’s (other than NR) is input, then SS, TC (if applicable), CL and FY must also be input.

If 990-T is input, a 990 or 990-PF must also be input.

RM

000

81 (Campus Use Only)

Organization Name and New Name Control or Sort Name

City, State, Zip and the address, if present

New GEN

One FR — NR,, 941, 720, 940, 943, 990-T, 2290, or 11 must be input.

RM

012

80 (only)

ST and Date — 01, 02, 03, 07, 10, 11, 12, 18, or 19

FY

Definer Code A

One FR (990, 990-PF, 990-T or 5227) must be input. The SS, TF (if applicable), CL and FY must also be input.

If 990-T FR is input, a 990 or 990-PF must also be input.

RM

013

80 (only)

Organization Name

New Name Control

RM

014

80 (only)

City, State and Zip

An address must be input, if present

The Area Office (AO) may also be input

RM

016

80

RM

Definer Code

One of the following floating fields must be present:

DY (Deductibility Code and Year)

TO (Type of Organization Code)

Area Office (AO)

FF (File Folder Number)

PP (Pension Plan)

AD (Advance Ruling)

LC (Large Case Code)

SN (Sort Name)

CO (In-Care-Of Name)

FA (Foreign Address/Location Address

016

81

RM

From GEN

Definer Code

One of the following floating fields must be present:

DY (Deductibility Code and Year)

FF (File Folder Number)

Definer Codes (Box 5) — Enter Definer Codes A, B, C or D as appropriate. You may input up to three (3) Transaction Definer Codes in any order. These codes are used with TC 012/016 to instruct the computer that all the fields on sets of data must be input and validated. For TC 012 and 016 a Definer Code is always necessary if a FR for Form 990, 990-PF, 990-T, 5227 or NR is input. When Definer Code A, B and C is used, all or one may be present with TC 016, Document Code 80 or 81. When the TC is 012 and the Document Code is 80, Definer Code A is the only code that can be present. Use and required input for each Definer Code is below:

Form 2363-A Definer Codes

Definer Code

Document Code

Definition

A

—

This code identifies a change being made to the SS Code and/or the CL Code and/or the EO FR and/or the TF (if applicable). TF is required input for IRC SS 501(c)(3) only. These fields are considered a set and the data for all must be entered even if we are modifying or changing only one element on the EO/BMF.

Although not part of the set, the Fiscal Year/Month (accounting period) must be entered with Definer Code A, Document Code 80, when a positive Filing Requirement is input (other than NR of 1).

A

80

TC must be 012 or 016. At least one FR (990, 990-PF, 990-T, 5227 or NR) must be input. SS, TF (if applicable), CL Code and Accounting Period (FY/M) and RM must be input.

If FR 990-T is input, a 990 or 990-PF must also be input.

A

81

TC must be 016. From GEN must be input. The FR must be NR of 1, SS, TF (if applicable), CL Code and RM must be input.

B

—

This code identifies a change being made to the ST and/or the Status Date. This is one field and all the data must be entered.

B

80

TC must be 016. ST and Date (YYMM) and RM must be input.

B

81

TC must be 016. From GEN must be input. ST and Date (YYMM) and RM must be input.

C

81

This code identifies a change being made to the RD and/or AF Code.

C

80

TC must be 016. RD and/or AF Code and RM must be input.

C

81

TC must be 016. From GEN must be input. RD and/or AF Code and RM must be input.

D

81

TC must be 016. No other definer code may be input. SS must be input. Classification code must be input Form 990 filing requirement must be 1. From Group GEN must be input, status code and year must be input. Ruling year and month must be input. Affiliation code must be input.

Posting Delay Code (Box 6) - Entered when applicable with transactions when needing multiple transactions to adjust an account and some must post in later cycles than others. Transactions can be delayed from (1) cycle up to a maximum of (6) cycles. The posting of these transactions to the Master File will be deferred until the indicated number of posting cycles has passed.

New Name Control (Box 7) — Entered when TC 000 (DC 80) is indicated and must be entered if Organization Name is input via TC 013 and 016. If input the New Name Control must match the name control in the Organization Name First Line. See IRM 25.7.1.7 (2)(b) for Name Control rules and examples.

Primary Name (Box 8 and 9) fixed field— Document Code 80 or 81 — Enter the new name as it is to appear on the EO/BMF, one character in each box. Data must begin in the first (left most) position with an alpha or numeric character. Valid characters for remaining positions are alpha, numeric, an ampersand (&), a hyphen (-), an AT sign (@), a right-hand bracket (]), or blank. Any data following two consecutive blanks on each name line is invalid. Be certain not to split a word at the end of the first three lines. Always start a new word on the 2nd, 3rd, or 4th line in the first box after the less than sign (<). The 140 count includes blanks and the three preprinted, less than signs. Never enter information in the name lines that isn’t part of the organization name.

If

Action

The second, third, and fourth name lines are used as a continuation of the organization name

Never enter a character in the first position. Never enter the SN information in the second, third, or fourth name lines.

The organization is part of a group ruling and has a chapter name or number

Enter it in the SN area of the floating fields sections, e.g., Shepherd Herring Post 32 would be entered by placing "Shepherd Herring Post" in the fixed filed first name line and the number "32" in the SN floating field starting after the preprinted SN.

An organization has both a number and a name

Enter only the number in the SN floating field.

The group ruling also uses an approved abbreviation (see Document 6023, Group Exemption Roster).

Enter it in the SN floating field.

A New Name Control is listed

Must enter the new Name Control

The AT "@" sign is a special edit character used to sort certain EO entities for Publication 78, Cumulative List of Organizations

For Funds and Foundations, which include an individual’s surname in their legal name, the standard BMF name control procedures require the name control to be the first four characters of the legal name. However, Pub. 78 is sorted on the surname, if included in a Fund or Foundation.

The Document Code is 80

TC may be 000, 013, or 016. If only the name is to be changed, use TC 013. If only the address is to be changed, use TC 014.

Document Code 81

TC must be 000 and the SN can’t be input.

Sort Name (SN) (Box 10)— Document Code 80 or 81 — Enter the other name the organization is doing business under, if different from the Primary Name. Used mostly by the campus for trade names, chapter names or local numbers for subordinate organizations of group rulings.

If

Action

Document Code 80

TC may be 000, 013, 014, or 016.

Document Code 81

TC must be 000 and, if input, the organization name mustn’t be input.

SN is input

First position after the SN literal must be numeric or alpha and must consist of 2–25 characters.

SN should be deleted

Input SN "$$."

The organization has a group ruling and the primary name line is the name of the parent

SN is required. Never include the SN as part of the primary name.

In Care of Name (CO) (Box 11)— Document Code 80 or 81 — Enter any In Care of Name, if appropriate.

If

Action

The "In Care of" Name is input

Place percent sign (%) in the first position (left most) after the CO literal, then a space and the name. The CO must consist of 2–35 characters.

The CO is being deleted

Input CO "$$" in the first (left most) position after the CO literal.

Document Code 80

TC may be 000, 013, 014, or 016.

Document Code 81

TC must be 000.

Foreign or Location Address (FA) (Box 12, 15, 16)— Document Code 80 or 81 — Enter the street address when the organization is located in a foreign country. Also, enter the complete address when the account has a mailing address, but is located at a different place.

If

Action

FA is being input

The first (left most) position after the FA literal must be an alpha or numeric and must consist of 2–35 characters. Abbreviate, if necessary.

FA is being deleted

Input FA "$$" in the first (left most) position after the FA literal.

Document Code 80

TC must be 000, 013, 014, or 016.

Document Code 81

TC must be 000.

Street Address (Box 13 fixed field) — Document Code 80 — Enter the street address, as appropriate. If entering a Foreign Address, this field must be the city or province. When entered, this field can have a maximum of 35 characters. If this field is entered, the city and state fields must also be entered. If input, data must begin in the first (left most) position with an alpha or numeric character. Valid characters for remaining positions (2–35) are alpha, numeric, hyphen (-), slash (/), ampersand (&) or blank. Any data following two consecutive blanks is invalid. See Document 7475 for address abbreviations may be used if needed to limit street address fields to 35 characters.

Always use the street address abbreviations.

City (Box 14 fixed field)— Document Code 80 — Enter the city, as appropriate. If entering a Foreign Address, this field must be the country and (if present) the Zip Code must be entered here. When entered, this field can have a maximum of 20 characters. If this field is entered, the state field must also be entered. Valid characters are alpha, numeric, hyphen (-) and blank. Consecutive blanks or a blank in position one are invalid.

State (Box 14 fixed field) — Document 80 — Enter the valid two (2) position State Code, as appropriate, from Document 7475, State Abbreviations. If entering a Foreign Address, this field must be period (.). Must be input, if the city is input.

Zip Code (Box 14 fixed field)— Document Code 80 — Enter the proper Zip Code. Must be a 5 or 9 digit Zip Code. Valid range for the numeric Zip is 00601–99999 or 006010000–999999999, and the 5th and 6th digits may not be zeros. If entering a Foreign Address, this field must be blank.

Floating Fields — The chart in IRM 25.7.1.5 (5) shows the quick reference to the floating fields. Enter the new data wanted in the appropriate boxes. This should replace all the data in that field on the EO/BMF.

Prior SS Code and ST data will be maintained at the Master File and available for reference on IDRS.

Subsection Code (SS) (Box 17) — Document Code 80 or 81 — Enter the appropriate SS Code from Exhibit 25.7.1-4, Table of EO SS and CL Codes.

Document Code

Action

80

TC may be 000, 012, 016

81

TC must be 016

81

Input the following items:

SS must be 01–20, 23, or 70

Definer Code must be A.

If the SS=03, the TF must be 09–18.

Input CL

80

Complete the following validity and consistency checks:

Input CL

SS must be 01–27, 40, 50, 60, 70, 71, 80, 81, 90–93.

If the SS is 03 or 71, the TF must be 02, 03, 04, or 09–18, unless the Status is 70–72, then the TF mustn’t be input.

If the TC is 012 or 016, the Definer Code must be A.

To delete a SS Code, input SS 99.

TF (Box 18) — Document Code 80 or 81 — Enter the appropriate TF from Exhibit 25.7.1-3, Table of EO Status, Foundation, and AF Codes.

If

Action

Document Code 80

TC may be 000, 012, or 016

Document Code 81

TC must be 016

SS Code input is an 03

TF must be input, unless the ST is input and is 70–72

Document Code is 81

TC must be 016, and the following items must be input:

Definer Code must be B.

ST must be 01–20, 22, 26, or 29

ST is input as ST

Enter format as CCYYMM

TC is 000 and Document Code is 80

Complete the following validity and consistency checks:

ST = 01, the SS must be 01–25, 40, 50, 60, 70, or 80.

ST = 07, the SS mustn’t be input and the FRC must be a 990-T of 1 and a 990 of 6.

ST = 10, the SS mustn’t be input and the FRC must be a 990 of 6.

ST = 11, the SS mustn’t be input and the FRC must be a 990 of 6.

ST = 12, the SS must be 90–93 and the FRC must be as follows:

SS = 90, the FRC must be a 5227 of 1 or 2.

SS = 91, the FRC must be a 990 of 1 or 2.

SS = 92, the FRC must be a 990-PF of 1.

ST = 40, the SS must not be input and the FRC must be NR or 1.

TC is 012 and Document Code is 80

Complete the following validity and consistency checks:

ST = 01, the SS must be 01–25, 40, 50, 60, 70, or 80.

ST = 06, 07, 10, 11, or 40, the SS must be 99 or not input.

ST = 12, the SS must be 90–92.

ST = 18, the SS must be 92.

ST = 19, the SS must be 03 and the TF must be 02, 03, or 04.

TC is 016 and Document Code is 80

Definer Code must be B.

Document Code is 80

ST may be 01, 06, 07, 10–12, 18–20, 22–26, 28, 40–42, or 70–72 and complete the following validity and consistency checks:

ST = 18, the SS must be 92.

ST = 41 or 70–72, at least one FRC of 1041, 1065, or 1120 must be present and the FRC for 990, 990-T, 5227, or 990-PF, if input, must be zero.

FRC input is a 990-PF

TF must be 02, 03, or 04

Be sure that the TF 02 is correct before inputting it, as it exempts the organization from paying the IRC 4940 Net Investment Income Tax.

FRC input is a 990

TF must be 09–18

990 FRC is a 6

TF must be a 10.

TF is to be deleted.

Input TF 99

CL Code (Box 19) — Document Code 80 or 81 — Enter the appropriate CL Code from Exhibit 25.7.1-4, Table of EO SS and CL Codes. TC must be 000, 012 or 016 for Document Code 80 or TC 016 for Document Code 81. The valid CL codes are: 1, 2, 3, 4, 5, 6, 7, or 8. The code may be a 1-3 digit entry.

Form 2363-A Classification Codes

Document Code

CL

Action

80

1

SS Code must be 01–27, 40, 50, 60, 70, 71, 80, 81 or 90–92

—

2

SS code must be 03–06, 09, or 12–14

—

3 or 4

SS Code must be 03–06, or a 12

—

5, 6, 7, or 8

SS Code must be 03

—

7

SS Code must be 03 and the TF must be 09–18

81

1

SS Code must be 01–20, 23, or 70.

80 or 81

—

SS Code must be input.

AF Code (Box 20) — Document Code 80 or 81 Enter the appropriate AF Code from Exhibit 25.7.1-3, Table of EO Status, TF, and AF Codes.

Form 2363-A AF Codes

TC

Document Code

Action

000

80

AF Codes 1, 2, or 3. ST must be 01, 12, or 70–72. New GEN can’t be input.

016

80

AF Codes 1, 2, or 3. Definer Code C must be input. If New GEN input, it must be 9999. If New GEN input, From GEN must be input.

000

80

AF Codes 6, 7, 8, or 9. The ST must be 01. New GEN must be input in the range from 0002 to 9998.

016

80

AF Codes 6, 7, 8, or 9. Definer Code C must be input. Either New GEN or From GEN, or both, must be present. If From GEN is input, it must match the BMF GEN. If New GEN is input, the valid range is 0002 to 9998.

016

81

AF 7 or 9. Definer Code C must be input. From GEN must be input in the range from 0002 to 9998.

Type of Organization Code (TO) (Box 21) — Document Code 80 or 81- Enter the code which best describes the legal form of the organization as follows: Corporation = 1; Trust = 2; Cooperative = 3; Partnership = 4; Association = 5; and NECT = 6 (SS must equal 91 or 92).

Form 2363-A Type of Organization Codes

If

Then

The Document Code is 80

The TC may be 000 or 016.

The Document Code is 80 and a TC 000

The SS Code must be input.

The TO agrees with the input SS code

The SS Code must be as follows:

TO = 1, SS must = 01–16, 19, 20, 23, 25, 40, 50, 60, 70, or 80.

TO = 2, SS must = 03–15, 17–22, 24, 25, 40, 50, 60, 70, or 80.

TO = 3, SS must = 03, 50, 80, or 92.

TO = 4, SS must = 40.

TO = 5, SS must = 01–21, 23, 40, 50, 60, or 70.

TO = 6, SS must = 91 or 92.

The Document Code is 81

The TC must be 016 and the following items must be present:

Definer Code must be D.

TO must equal 5.

ST and Date (Box 22) — Document Code 80 or 81 — Enter the appropriate ST from Exhibit 25.7.1-3, Table of EO Status, TF, and AF Codes. For additional details on these codes see IRM 25.7.1.3.7.1, Data Fields. Enter the six-digit date in CCYYMM format as required for input.

Form 2363-A ST and Date

Code

Action

Document Code is 80

The TC may be 000, 012, 016

Document Code is 81

The TC must be 016, and the following items must be input:

Definer Code must be B.

The ST must be 01–20, 22, 26, or 29.

ST is input as Status Code

Enter as CCYYMM

RD (Box 23) — Document Code 80 or 81 — Enter the date, in CCYYMM format as required for input, the determination or ruling letter was issued.

Document Code

TC

80

Must be 000 or 016.

If the TC is 000 — ST must be 01 or 70–72.

If the TC is 016, the Definer Code must be C.

81

TC must be 016 and the Definer Code must be C.

Deductibility Code and Year (DY) (Box 25) — Document Code 80 and 81 — Enter a one-digit code followed by a two-digit century and two-digit year, in DCCYY (Deductibility code, 2 digit century and 2 digit year) format as required for input.

If

Action

The first position

Code:

1 — Contributions are deductible

2 — Contributions aren’t deductible

4 — Contributions are deductible under treaty provisions.

The second through fourth position

It must be a century and year entry of 00–99 for each.

Document Code 80

TC must be 000 or 016.

Document Code 81

TC must be 016.

Document Code 80 and DY is 1 or 4

SS must be 01, 03, 04, 08, 10, 13, 19, 20, 50, 60, or 70.

Document Code 81 and DY is 1

SS must be 01, 03, 04, 08, 10, 13, or 19.

From GEN (FG) (Box 26) — Document Code 80 or 81 — Enter the four-digit number from Group Exemption Roster or other source (e.g., return, correspondence, etc.) when changing a GEN or when updating a group exemption. The TC must be 016. The From GEN can be any four-digit number between 0001–9998.

New GEN (NG) (Box 27) — Document Code 80 or 81 — Enter the four-digit number from Group Exemption Roster or other source (e.g., return, correspondence, etc.) to add new subordinates to GEN File. This field must be entered when changing an individual determination/ ruling to a group determination/ruling. The TC must be 000 or 016 for Document Code 80 or TC 000 for Document Code 81.

Document Code

TC

Action

80

000

Input the following:

NG must be between 0002–9999

AF must be a 6, 7, 8 or 9.

ST must be 01.

81

000

NG must be between 0002–0099.

80

016

Input the following:

Input Definer Code C.

If the NG is 9999, the FG must be input and the AF must be 1, 2, or 3.

If the NG is 0002–9999, the AF must be 6, 7, 8, or 9.

File Folder Number (FFN) (next field per EOCHG input screen)— Document Code 80 or 81 — Enter the EACS/EDS FFN, if appropriate, or the KDO/National Office Code (left two boxes). All determination case files are now located in the Cincinnati Centralized Determination Site.

If

Action

Document Code 80

TC can be either 000 or 016.

Document Code 81

TC must be 016.

AO or HQ Code is entered

Valid numbers are:

AOs — 11, 31, 52, 75 or 95

HQ — 50

District Location (DL) (Box 29) — Document Code 80 or 81 Enter a two (2) digit code from Exhibit 25.7.1-5, Universal Location Codes, to reflect the district where the principal place of business is located. TC must be 000, 014 or 016. Input a DL when adding an EO Section to a BMF Entity with a TC 016.

Pension Plan (PP) (Box 30) — Document Code 80 or 81 — Enter a "1" (Yes) or "2" (No or Not Known) to show whether the organization has a pension plan. To delete a Pension Plan, input PP "9."

Document Code

Action

80

TC must be 000 or 016.

81

TC must be 016, the Definer Code D, and the PP Code must be "2" .

AD (Box 31) — Document Code 80 — Enter a six-digit code in CCYYMM format required for input, to show the ending date when an advance ruling is due to expire. When the AD is over, enter "999999" to delete the date from the EO/BMF once a final determination of whether they are a public charity or private foundation is completed. The TC must be 016 and the AD can’t be before the current input date.

Large Case Code (LC) (Box 32) — Document Code 80 — Enter a one-digit code of "1," when an organization is to be included in the Large Case Program. Enter a one-digit code of "2," to show an organization was previously a large case. Enter a one-digit code of "9," to delete a Large Case. TC must be 016.

Employment Code (EC) (Box 34)— Document Code 80 or 81 — Enter a "W" for a 501(c)(3) organization (other than an instrumentality of a state, municipality or other local governmental unit) not subject to FUTA tax. Exception: If a church or qualified church-controlled organization, has filed a timely Form 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption from Employer Social Security Taxes and Medicare Taxes, don’t enter an EC W. The campus has established an EC of C for these organizations. In all other cases leave this item blank.

Form 2363-A Employment Codes

If

Then

Document Code is 80

TC must be 000 or 016 and valid EC’s are "S," "W," "M," or 9.

Document Code is 81

TC must be 000 and EC must be "W."

Input EC is a "W"

941 FRC, if input, must be a 01 or 07.

Input EC is a "W"

SS Code, if input, must be a 03, 50, 60, or 70.

Input EC is a "W"

ST, if input, must be 01, 07, 10, or 11.

Fiscal Year/Month (FY) (Box 35)— Document Code 80 or 81 — Enter the calendar or fiscal month ending date.

If the Document Code is

And

Then

—

—

TC may be 000, 012, or 016.

81

—

TC may be 000 or 016.

80

Positive FRC is input for a Form 990, 990-PF, 990-T, 1041, 1065, 1120, or 5227

Must input FY

81

—

FY should never be input with a TC 016 unless it is intended that all subordinates must have the same fiscal year.

Filing Requirements (Box 38) - Document Codes 80 or 81

Enter a number in the box or boxes to indicate the appropriate FRC of each organization. See Exhibit 25.7.1-6, BMF Filing Requirements, "FRC" column, for BMF FRC numerics.

The FRC for Forms 941 Series Returns, 990 Series Returns and 1120 Series Returns are a two-digit code. All other FRC’s are a one-digit code.

If the Document Code is 80, a positive FRC is added by TC 000, 012 or 016.

Never delete or update a positive FRC unless there is an EO Section already on the BMF, or an EO Section is being added for the first time.

The validity and consistency checks must be performed when the input FRC is greater than zero (positive).

An EO FRC can be deleted with Document Code 80 or 63.

If

Action

Input is only to delete a BMF FRC

Use CC BNCHG

CC EOCHG is being used and the only action is to delete a FRC

Input as follows:

Document Code 80

TC 016

Pension Plan (PP) field ‘2’.

Input RM

Input a zero in the position of the FRC being deleted.

A Definer Code isn’t necessary as long as the only change being made is to delete the FRC, then items a) through e) must be input.

The FY must always be input if the FRC is for a 990, 990-PF, 990-T, 5227, 1041, 1065 or 1120.

The validity and consistency checks listed below are in the order they appear on the screen.

Code

Action

WW-FRC–941:

Valid input codes are 00, 01, 07.

Valid input codes are 00, 01, 07.

If the Document Code is 80, the TC must be 000, 012, 016.

If the Document Code is 81, the TC must be 000.

CC-FRC–1120:

Valid input codes are 00, 01, 03, 04, 07, or 09.

If the Document Code is 80, the TC must be 012 or 016 and the Definer Code must be A

Document Code 81 is not a valid input for a Form 1120.

If the input ST is 41, 70–72 and the 1120 FRC is present, the 1041, 1065, 990, 990-PF, 990-T and 5227 FRC can’t be greater than zero.

Consistency checks for an 1120 with SS, TF and FRC are as follows:

1120–Input FRC

SS-Must be:

TF-Must be:

EO FRC Must be:

01

03

02, 03, or 04

990-PF = 1

01

12

—

990 = 01

03

12

—

990 = 01

04

15

—

990 = 01

09

03

09–18

990 = 01 or 02

09

1. 02, 04–25, 50, 60 or 70

—

990 = 01 or 02

Code

Action

E-FRC–720:

Valid input codes are 0, 1, 4, 6, or 7.

If the Document Code is 80, the TC may be 000, 012, or 016.

If the Document Code is 81, the TC must be 000.

Code

Action

H-FRC–942:

It can never be greater than zero for either Document Code 80 or 81.

T-FRC–1041:

Valid input codes are 0 or 1.

If the Document Code is 80, the TC may be 012 or 016 and the Definer Code must be A.

If the Document Code 81 is not a valid input for an 1041.

If the input ST is 41 or 70–72, and the 1041 FRC is a 1, the 1120, 1065, 990, 990-PF, 990-T and 5227 FRC can’t be greater than zero.

The consistency checks with SS and FRC for a 1041 are as follows:

1041–Input FRC

SS-Must be:

EO FRC Must be:

1

90

5227 = l or 2

1

91

990 = l or 2

1

92

990-PF = 1

Code

Action

P-FRC–1065

Valid input codes are 0 or 1.

If the Document Code is 80, the TC may be 000, 012, or 016.

If the Document Code is 80 and the TC is 012 or 016, the Definer Code must be A.

Document Code 81 is not a valid input for a 1065.

If the input code is a 1, the 55 must be 40, unless the ST is 41 or 71–72. The NR (Not Required) must be a 1.

If the input ST is 41 or 70–72 and the 1065 FRC is a 1, the 1041,1120, 990, 990-PF, 990-T and 5227 FRC can’t be greater than zero.

M-FRC–1066

It can’t be greater than zero for either Document Code 80 or 81.

R-FRC-CT 1

It can’t be greater than zero for either Document Code 80 or 81.

F-FRC–940

Valid input codes are 0,1, or 7

If the Document Code is 80, the TC may be 000,012, or 016.

If the Document Code is 81, the TC must be 000.

If the input FRC is a 1 or 7, the EC mustn’t be a W; the 941 FRC or 943 FRC must be input and be the same value as the 940 FRC.

A-FRC–943

Valid input codes are 0,1, or 7.

If the Document Code is 80, the TC may be 000, 012, or 016.

If the Document Code is 81, the TC must be 000.

K-FRC–1042

It can’t be greater than zero for either Document Code 80 or 81.

T-FRC-990T

Valid input codes are 0 or 1.

If the Document Code is 80, the TC may be 000, 012, or 016.

If the Document Code is 80 with a TC 012 or 016:

The Definer Code must be an "A"

The SS Code must be 02–25, 50, 60, or 70; and

The 990 FRC must be 01, 02, 04, 06, 04, or 13; or

The 990-PF FRC must be a

If the SS Code isn’t input, the Definer Code must be a B, with a ST of 06, 07, 10, or 11; and,

If the ST is 07, 10, or 11, then the 990 FRC must be 01, 02, 04, 06, or 13; or

If the ST is 06, the 990 FRC must not be input.

If the SS Code input is 99, then the Status must be 06, 07, 10, or 11.

For Document Code 80 with a TC 000:

The SS Code must be 02–25, 50, 60, or 70; or

The Status must be 07, 10, or 11,

The 990 FRC must be 01, 02, 04, 06, or 13; or

The 990-PF FRC must be a

If the Document Code is 81, the TC must be 000.

N-FRC-5227

Valid input codes are 0,1, or 2.

If the Document Code is 80, the TC must be 000, 012, or 016 and the SS must be 90.

If the TC is 012 or 016, the Definer Code must be A.

Document Code 81 is not a valid input for a 5227.

P-FRC-990PF

Valid input codes are 0 or 1 or 3.

If the Document Code is 80, the TC must be 000, 012, or 016 and the SS must be 92 or 03 with TF 02 (effective 01–01–86), 03 or 04.

If the TC is 012 or 016, the Definer Code must be A.

Document Code 81 is not a valid input for a 990-PF.

H-FRC-2290

Valid input codes are 0,1, or 2.

If the Document Code is 80, the TC may be 000 or 016.

If the Document Code is 81, the TC must be 000.

C-FRC-11C

Valid input codes are 0 or 1.

If the Document Code is 80, the TC may be 000 or 016.

If the FRC is a 0, the 730 FRC must be a 0.

If the FRC is a 1, the 730 FRC must be a 1.

Document Code 81 is not a valid input for an 11C.

W-FRC-730

Valid input codes are 0 or 1.

If the Document Code is 80, the TC may be 000 or 012.If the FRC is a 0, the 11C FRC must be a 0.

f the FRC is a 1, the 11C FRC must be a 1.

Document Code 81 is not a valid input for a 730.

OO-FRC-990:

Valid input codes are 01, 02, 03, 04, 06, 07, 13 or 14.

If the Document Code is 80, the TC must be 000, 012, or 016.

If the Document Code is 81, the TC must be 016; the Definer Code must be a D, and the 990 FRC must be a 1.

If the TC is 012 or 016, the Definer Code must be an A.

The consistency checks between the 990 FRC input and the SS or ST are as follows:

INPUT 990 FRC

SS-MUST be

TF-MUST be

ST-MUST be

CL-MUST be

01

02, 04–20, 22–25, 50, 60,70 or 91

—

—

—

01

03

09–18

—

—

02

02, 04–20, 22–25, 50, 60,70 or 91

—

—

—

02

03

09–18

—

—

03

02, 04–20, 23 or 70

—

—

—

03

03

09–18

—

—

04

21

—

—

—

06

03

10

—

—

06

99 or blank

—

07, 10, or 11

—

07

01

—

—

—

13

03

09–18

—

7

14

01

—

—

Code

Action

N-FRC-NOT REQUIRED:

Valid input codes are 0 or 1.

It is valid with Document Code 80 and 81 for TC 000 or 016.

If the TC is 016, the Definer Code must be an A.

If the ST input is 40, then the Definer Code B must be input also.

When changing from one filing requirement to another, be sure to enter a zero (0) or two zeros (00) in the filing requirement box to be deleted. For example, if changing from a public charity to a private foundation, enter "1" in the 990-PF box and "00" in the 990 box.

RM (Box 39) — Document Code 80 or 81 — Enter data to leave a history for future reference, e.g., TF follow-up. RM must consist of 10–35 characters with no consecutive blanks.

The RM field is a required item for all EOCHG transactions.

Preparer's Information (Boxes 40-43) - Document Code 80 or 81.

Prepared by (Signature) (Box 40)— Enter the name of the person who prepared this form.

Date Signed (Block to the right of Box 40) - Enter the current date in this block.

Organization Symbols (Box 41)— Enter function, group number, etc.

Preparer’s Group or IDRS Number (Box 42)

Preparer’s phone number (Box 43) - Enter phone number of the person who prepared this form.

A central organization which is tax exempt under IRC 501(c) may obtain exemption recognition, on a group basis, for subordinate organizations under its general supervision or control. The purpose of the group exemption is to relieve subordinate organizations from filing their own exemption applications.

Central organizations that apply for a group exemption letter must obtain their own exempt status recognition. See Sec. 4 of Rev. Proc. 80–27 , 1980–1 C.B. 677, for the requirements for inclusion in a group exemption letter.

Central organizations must establish that the subordinates included in the group exemption letter are:

Affiliated with it.

Subject to its general supervision or control.

Exempt under the same IRC 501(c) paragraph.

The subordinates don’t need to share the same 501(c) paragraph with the central organization.

Not a private foundation, as described in IRC 509(a), if requesting IRC 501(c)(3) status.

In the same accounting period as the central organization, if included in a group return.

Not organized and operated in a foreign country.

Subordinate organizations seeking IRC 501(c)(3) exemption recognition are subject to the 15-month provision of IRC 508(a).

If all subordinate organizations have been formed within the 15-month period before the group exemption application submission date, the subordinate organizations may receive exemption recognition effective as of their creation dates.

However, the IRS may issue a group exemption letter covering subordinates, one or more of which haven’t been organized within the 15-month period before the submission date, if all subordinates are willing to accept exemption recognition as of the application date.

To be included in the group exemption letter, each subordinate organization must submit written authorization to the central organization.

A duly authorized officer of the subordinate must sign the authorization.

The central organization must keep the authorization for as long as the group exemption is in effect.

All applications, except those meeting certain criteria, undergo review by Exempt Organization Ruling and Agreements (EO R&A) in Cincinnati, OH.

EO R&A:

Issues group exemption ruling or determination letters.

Prepares the EO/BMF vouchers on Form 2363–A.

The following procedures apply for establishing and changing group exemption designations on the EO/BMF.

When ready to issue a group exemption letter, prepare a Form 2363-A voucher in duplicate.

Stamp or annotate Form 2363-A in the upper margin "New Group Exemption Letter" and leave the floating field area (new group exemption number) blank.

Use Form 3210, Document Transmittal, to send the original Form 2363-A to the Ogden Submission Processing Center (OSPC), along with a copy of the list of the subordinates included in the group determinations.

Include all EINs known and attach any SS-4s.

Annotate the subordinate listing, "Form SS-4 previously forwarded to IRS" for each entity, if appropriate.

File a duplicate copy of Form 2363-A in the administrative case file for any follow-up action (i.e., shipment lost in transit, unpostables, etc.).

Enter the following information on the Form 2363-A:

Parent’s name control and EIN (document, transaction and definer codes may be left blank)

Appropriate subsection code (SS)

Foundation code (TF), if the SS is 03

Appropriate classification code(s) (CL)

Status code and date (ST)

Appropriate affiliation code (AF)

Group ruling date (RD)

Organization type (TO)

Fiscal year (FY)

File folder number (FF)

NAICS and NTEE code(s)

Deductibility code year (DY)

Pension plan (PP)

Between 10–35 characters in the remarks area (RM)

Parent’s name, leave address area blank

Appropriate Form 990 filing requirement (see IRM 25.7.1.8.1 (6))

If appropriate, enter a Form 990-T filing requirement

Preparer’s name and symbols

Use these codes to indicate the appropriate Form 990 filing requirement:

Code

Form 990 Filing Requirement

01

All subordinates over $50,000 gross receipt, or if unknown.

02

All subordinates $50,000 or less.

06

Church or integrated auxiliary of a church. Enter an asterisk (*) in the 990 box if the group ruling is for a church. 1

07

501(c)(1) government instrumentality.

1. Enter in the shaded area to the right of the filing requirements section: "Enter 1 if N/A or 6, if a true church or unknown." This alerts OSPC employees to give a non-integrated auxiliary of a church filing a Form 990 a filing requirement of 1, or give an integrated auxiliary of a church, or if it is unknown whether an entity is integrated or non-integrated, a filing requirement of 6.

Use these procedures to change group exemptions.

If Changing

Then

The group exemption

Prepare Form 2363-A.

An existing group exemption

Process Form 2363-A for the central (parent) organization and affected subordinates.

From an individual to group exemption

Document Code 80 (TC 0l6).

If the group ruling affects all subordinates, update all entities covered under the group ruling by using the GEN in the "From GEN" field of the floating field area and the name control and EIN of the parent. This changes all entities established with the specific GEN entered, e.g., subsection/classification change for all entities.

Use the correct GEN, Name Control and EIN of the parent, as both are validated by the computer and if either does not validate, the change will be unpostable.

EO R&A: prepare mass change Form 2363-A, Request for IDRS Input for BMF/EO Entity Change, as follows:

Floating fields

Enter new data as appropriate

Fixed fields: Leave blank (can’t be used for mass changes)

Remarks section

Check document code 81 at the top

Forward mass posting voucher under separate cover to the local terminal input function

In addition to the mass posting voucher, prepare another Form 2363-A marked "Pilot Voucher" in the upper right-hand corner, entering the same data elements as listed in IRM 7.20.3.7.6.2 (1).

You can only change the following fields en masse:

Subsection/classification/foundation codes

Status code and date

New GEN with affiliation code entered and ruling date (merger)

Deductibility code and year

Activity codes (NAICS and NTEE)

DOL (only if all subordinates are located within the same district)

File folder number

Abbreviation name

Fiscal year/month (only if all subordinates are included in a group return)

EO R&A: When you complete the review and approval process, send group ruling merger correspondence ( i.e., the merger of two group rulings or two group rulings merging to form a new group) to Ogden Campus, Attn: Entity Control Function. OSPC:

Update the BMF (except name and address changes for subordinates) to reflect the mergers.

Prepare and distribute new pilot vouchers to the administrative file in Cincinnati.

EO R&A: If we already recognized a subordinate as tax exempt under IRC 501(c), prepare Form 2363-A to change the individual ruling/determination status to a group exemption status.

OSPC:

Establish the group exemption number (GEN) on masterfile.

Maintain the annual supplemental group ruling information (SGRI) listing.

To maintain a group exemption letter, the central organization must submit annually to the IRS various statements and listings as described in Sec. 6 of Rev. Proc. 80-27. This material is due 90 days before the close of its annual accounting period. Group returns are filed at OSPC which processes EO returns.

Organizations submit their own listings that contain all information required by Rev. Proc. 80–27.

OSPC must write to the central organization, if they don’t receive the supplemental information within 90 days before the end of the parents’ accounting period.

Document 6023, Group Exemption Roster, helps us identify organizations covered by group exemptions and provides key exemption data. It serves as a convenient reference to outstanding group exemptions when we:

Process applications for exemption.

Prepare vouchers for the BMF System.

Respond to requests for group exemption information.

Process unpostable Forms 990, Return of Organization Exempt from Income Tax.

The roster reprints semiannually to reflect all active parent accounts as of the date of issuance. It contains a(n):

Alphabetical listing of organizations covered by group exemptions.

Numerical listing in group exemption number (GEN) order.

Table of BMF abbreviations for group exemption organizations, where applicable. It also identifies the number of organizations with the same GEN.

The alphabetic listing for each group exemption includes the:

Name of the organization

The home city and state of the central organization

The IRC 501(c) exemption subsection

The group exemption letter date

Group exemption number (GEN)

Parents’ EIN

BMF standard abbreviation for the organization (where applicable)

The names of the central organizations are alphabetically listed as they appear on BMF.

The table of BMF abbreviations lists the abbreviations in alphabetic sequence and is cross-referenced to the organization’s name as it appears in the main listing.

There’s no requirement for a central organization to certify that its group roster doesn’t contain subordinate organizations that are currently autorevoked.

However, Notice 2011-44 states that an organization whose exemption has been revoked for failure to file for three years can’t reinstate that exemption by joining a group exemption ruling as a subordinate or getting the central organization to add it back to the group exemption roster. The autorevoked entity must apply for exemption, whether or not it was originally required to so apply.

The GEN file is a computer file controlling the EO/BMF accounts of every parent or subordinate organization containing a GEN. It:

Ensures every group exemption has only one parent account.

Prevents a subordinate account from establishing unless a parent containing that GEN already exists.

Stops invalid GEN’s or affiliation codes from passing on to the EO/BMF.

IDRS compares every entity change transaction containing either a "From GEN" or "New GEN" to the GEN file before posting to the EO/BMF.

Transactions failing to pass GEN file validity checks unpost with Unpostable Code 370, and return to the initiator.

Transactions that pass GEN file validity checks generate either new or updated accounts on the GEN file, and post to the EO/BMF.

The GEN file contains the following information:

Parent EIN, name control, affiliation code and organization name.

Subordinate EIN, name control and affiliation code.

A central organization may file, in addition to its own annual information return, a group return on behalf of two or more of its subordinate organizations covered by a group exemption letter which are:

Affiliated with the central organization at the close of its annual accounting period.

Subject to the central organization’s general supervision.

Tax exempt under the same IRC 501(c) paragraph.

The subordinate organizations don’t have to share the same paragraph of the central organization.

Filed on the basis of the established annual accounting period of the central organization.

See 26 CFR Reg. 1.6033–2(d).

An agency of the federal, state, or local government, although not required to file information returns for itself, may file a group return on Form 990 on behalf of subordinates under its supervision covered by a group exemption letter.

The group return may include only those exempt subordinates that:

Authorized in writing to include them in the return.

Provided statements specifying gross income, receipts and disbursements to the central organization.

Gave required related information to be stated in the return.

Organizations file the group return with the OSPC, which processes EO returns. Filing a group return is in lieu of filing separate returns for each of the subordinate organizations included in the group return.

The group return has separate schedules attached which include names, addresses and ElNs of all subordinates, both included and excluded from the return.

Since exempt subordinate units may opt in or out of a group return, OSPC establishes all subordinates in a new group letter on the EO/BMF with a Form 990 filing requirement of "1" (gross receipts are over $50,000). This ensures that we check for return filings for subordinate units which do not elect to be included in a group return are checked for return filings.

Some central organizations generally include all exempt subordinates in a group return and operate in such a manner as to eliminate the need for separate return controls on the EO/BMF for subordinates.

Campus processing of group returns includes:

Perfecting the return.

Posting the receipt of the group return for the central organization.

Posting of satisfaction of filing requirements (TC 590) to the EO/BMF accounts of exempt subordinate organizations included in the group return.

Subsequent storage and maintenance of the return.

When an exempt central organization files a separate return for itself and files a group return for its subordinates, BMF won’t accept both returns unless there are separate entity records, each with a different EIN.

When there is only one entity record, OSPC prepares Form 2363-A to reflect the same entity data as that found on the pilot voucher entry. OSPC adds the words "Group Return" to the end of the name of the organization and assigns a separate EIN the new entity entry.

The deductibility code is 2 and filing requirement code is 3 (990 — Group Return). This permits both returns to post to BMF (one individual and one group return). The group return entry won’t appear in the cumulative list.

Certain organizations covered by group exemption letters and required to file EO returns (including both central and subordinate organizations) aren’t on the EO/BMF. This includes subordinate units of federally-chartered IRC 501(c)(1) exempt organizations controlled and regulated by another government agency and subject to the supervision, periodic audit and examination procedures of the agency. In these cases, an EO/BMF account exists for the central organization only.

Federal credit unions

Federal Deposit Insurance Corporation

Federal home loan banks

Federal land banks

Federal intermediate credit banks

Federal National Mortgage Association

Federal land bank associations (formerly national farm loan associations)

Federal reserve banks

Federal Savings and Loan Insurance Corporation (FSLIC)

Public Housing Administration

State and municipal instrumentalities aren’t tax exempt under IRC 501(c)(1).

IRC 501(c)(1) refers to certain instrumentalities of the United States organized under Acts of Congress. In order to establish IRC 501(c)(1) exemption, Congress must specifically:

Provide for the corporation’s exemption in the Internal Revenue Code,

Provide in a non-Code provision of a revenue act, or

List the corporation in IRC 501(c)(1).

IRC 501(c)(1) exempt organizations aren’t subject to the Form 990 filing requirement provisions of IRC 6033 if they are corporations wholly owned by:

The United States

An agency

An instrumentality thereof

We may omit state-chartered credit unions covered by group returns, included in group exemptions, from the EO/BMF.

IRC 501(c)(14)(A) provides exemption from federal income tax for credit unions without capital stock, organized and operated for mutual purposes and without profit. State law determines whether organizations are credit unions. Generally, we consider an organization formed under a state credit union law, subject to the supervision of a state agency, such as a state banking commissioner, to be a state-chartered credit union.

State-chartered credit unions are authorized in most states.

Alaska, Delaware, Hawaii, Nevada, South Dakota, Wyoming and the District of Columbia.

To qualify as a credit union under IRC 501(c)(14)(A), a credit union must hold a charter under a state credit union law, and operate without profit and for the mutual benefit of its members.

A state agency may file a Form 990, group information return, for the exempt state-chartered credit unions under its supervision and control (Rev. Rul. 60–364 , 1960–2 C.B. 382.)

The parent organizations filing group returns are usually controlling state agencies who are neither entitled to exemption under IRC 501(a), nor required to file Forms 990 on their own behalf. Most, but not all, state agencies filing group returns for credit unions in their states obtained a group exemption from the IRS.

This presents an exception to other parent organizations which file group returns. Other parent organizations must obtain group exemption numbers and must file Forms 990 for themselves, in addition to any group return filed on behalf of their subordinates.

We process group returns filed by controlling state agencies for their state-chartered credit unions on the EO/BMF according to whether or not we issued the state a group exemption.

OSPC processes group returns filed by states in receipt of group exemptions in the same manner as normal group returns. OSPC assigns a Form 990 filing requirement of "3" (group return filer), and adds the words "group return" to the end of the parent’s name line.

OSPC processes group returns filed by states not in receipt of group exemptions according to whether the parent organization has an account established on the EO/BMF.

If Group returns filed by States that

Then

Don’t have accounts on the EO/BMF. Establish on MF with IDRS Transaction Code 000.

Assign Form 990 Filing Requirement of 01 and add group return to the EO/BMF following the name line.

Have accounts on the EO/BMF. Update on MF with IDRS Transaction Code 016.

Assign Form 990 Filing Requirements of 01 and also add group return to the name line.

The Exempt Organizations (EO) Standard Extract Program is a computer program that is run monthly (except in January) at the Martinsburg Computing Center (MCC), to extract entity and limited return information from EO accounts on the Business Master File (BMF).

IRS employees, and, to the extent provided in IRC 6104 members of the general public may use Standard Extract listings

Standard Extract data has proven useful in providing information on specific types or classes of organizations, without doing special programming to extract this data. Typical examples for using this data include:

Identify all organizations exempt under a specific IRC subsection

All status 20 organizations located within a certain Area Office (AO)

All organizations containing a specific group exemption number, activity code (see Document 6379, Exempt Organizations Management Information Systems Codes) or accounting period, etc..

You may use downloadable EO files found on https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf, and data on the Return Information Control System (RICS) database, to obtain extracts previously handled by the standard extract program.

The following management information reports are sent to the AO:

Private School Listing

Group Exemption Roster (Document 6023)

EO Private Foundation Listing

The Group Exemption Roster serves as a convenient reference and provides key data on:

Processing applications for exemption (EACS/EDS)

Preparing vouchers for the Master File systems

Processing required returns from EOs

Responding to information requests concerning organizations holding group exemptions.

Document 6023, Group Exemption Roster is produced semi-annually in February and August. The document contains:

A table of Master File abbreviations for organizations holding group exemptions.

An alphabetic listing of all central organizations covered by a group exemption still in effect.

A listing, in numeric sequence by Group Exemption Number, of all active group rulings.

The alphabetic listing will show all accounts with:

An Affiliation Code of "6" or "8" (parent)

The Parent’s name (50 characters)

EIN

Group Exemption Number (GEN)

Ruling date

Subsection Code

Classification Code(s)

Status Code

File Folder Number

Primary Activity Code

Deductibility Code and Year

The City and State where the parent is currently located

The total number of active central organizations, as of the revision date, is at the end of the alphabetic listing, following the last account. The numeric listing contains the same organizations in GEN order but also shows the number of subordinate organizations with the same GEN (Number of Local Affiliates or NLA). This information may be used to reply to inquiries concerning the number of active subordinates with the same GEN. It also contains the parent EIN and GEN.

The roster can be used to identify organizations that may be covered by a group ruling. See IRM 25.7.1.17.2, Group Exemption Roster, for an explanation.

The EO Private Foundation Listing is a list of all active BMF accounts with an EO Foundation Code of "02" , "03" or "04."

It is produced each February and is sorted by state, so that each state can be found separately.

Within each state, the listing is sorted by Asset Code (high to low) and finally alphabetically.

This means that the Asset Code 9’s will appear first alphabetically, then down to the zeros being last.

The Asset Code is printed on the first line of each account on the right-hand side.

At the end of each state, there is a summary of accounts for that state showing the total number of private foundations in that state by Asset Code. Also included is a summary of the Income Codes, even though the Income Code doesn’t show on any listing page. This is for statistical purposes.

Organizations with a Foundation Code "02," exempt operating foundations, and "03," operating foundation, will have the literal "OP" (operating foundation) in the "Foundation Type" field. Organizations with a Foundation Code "04," non-operating, show the literal "NO."

EO Entity in the Ogden Submission Processing Center (OSPC) works the Status 40 responses to an auto generated CP 120, Confirmation of Tax-Exempt Status Required. Hard copies of the register are no longer generated.

The Cumulative List of organizations (CL) described in Internal Revenue Code of 1986 (IRC) 170(c), CL, commonly known as Publication 78, is a computer generated listing of names of organizations. These organizations have been determined to be entitled to receive tax deductible contributions by donors, as provided in IRC 170.

The CL provides information and guidance on exempt organizations to both Service personnel and the public. With few exceptions, the CL includes only those organizations that hold a ruling or determination letter that specifically states that contributions to the organization are tax deductible.

The exempt organization (EO) community has become increasingly dependent upon their listings in the CL to prove to potential contributors that contributions to them are deductible. The fact that an organization may hold a favorable determination letter is often not sufficient to satisfy some contributors, especially in those cases where the Service issued an organization’s letter many years ago.

Generally, the CL program has been effective in identifying IRC 170 organizations. However, as with any computer-generated listing, it is only as good as the data extracted. Therefore, it is imperative that the EO entity data contained on the BMF be accurate. Every Service employee who issues a determination or conducts an examination of an exempt organization, is responsible for ensuring that the Master File reflects any actions taken and that any other errors identified on a Master File entity are corrected.

The CL (Publication 78 data) is available in a researchable database on the Internet. It is one part of the Tax Exempt Organization Search Application that also includes the cumulative listing of organizations whose exemption has been revoked, the database of 990-N filings, Determination Letters, and Copies of Returns. This database may be used for researching exempt organizations who have been granted contribution deductibility, and is available to anyone with Internet access.

A user-friendly format allows for a search by the EIN, name, or portions of the name, city, state, or Deductibility Status Code.

The listing is accessible through the "Charities & Non-Profits" section on the IRS website (http://www.irs.gov/Charities-&-Non-Profits ), by selecting the Tax Exempt Organization Search topic, and is updated monthly (except for January).

This file is also found in a downloadable format on the website.

To be included on the Cumulative List, an organization must have:

a Deductibility Code 1 or 4 (treaty) , and

a Subsection Code of 01, 03, 04, 08, 10, 13, 19, 50, 60 or 70, and

an Affiliation Code of 1, 2, 3, 6 or 8 (selects group centrals and independents but eliminates subordinates), and

a Status Code of 01, 02, or 25 (an active entity), and

a Form 990 Filing Requirement of 1, 2, 6 or 7, or Form 990–PF Filing Requirement of 1 , 2 or 3.

IRC 501(c)(3) (referred to as subsection (c)(3)) entries for subordinates included in group exemptions or Group Return accounts are not included in the CL (Pub 78 data).

Any organization that requests to be listed in the CL and has not been issued a ruling or determination letters, must apply for such a letter to be included in the CL. In the past, several dummy entries for widely known religious, charitable and educational organizations that had not formally applied for ruling or determination letters were added to the CL. This practice is no longer permitted under current CL procedures.

Non-Exempt Charitable Trusts, BMF/Subsection Codes 90, 91 and 92 NECTS, are not included despite the other criteria. These are included on the BMF only for returns processing purposes.

Codes for the CL identify each organization listed by type and limitation on deductibility. The codes, with an explanation of each, are as follows:

Code

Type of organization and use

Deductibility Limitation

Programming

PC

A public charity

50%

—

POF

A private operating foundation

50%

Foundation Code is 02 or 03 and the Current EO Status Code is not 25

PF

A private foundation

30% (generally)

Foundation Code is 04 and the Current EO Status Code is not 25

GROUP

Generally, a central organization holding a group exemption letter, whose subordinate units covered by the group exemption are also eligible to receive tax-deductible contributions, even though they are not separately listed.

Depends on various factors

Affiliation Code 06 or 08

LODGE

A domestic fraternal society, operating under the lodge system, but only if the contribution is to be used exclusively for charitable purposes.

30%

Current Subsection Code 08 or 10

UNKWN

A charitable organization whose public charity status has not been determined.

Depends on various factors

Current Subsection Code is 03 and the Foundation Code is 09

EO

An organization described in IRC 170(c) other than a public charity or private foundation.

Depends on various factors

Current Subsection Code is 04, 08, 10, 13 or 19 OR Current Subsection Code is 01 and the Activity Codes present are other than 925

FED

An organization to which contributions are deductible if made for the use of a federal governmental unit.

50%

Current Subsection Code is 01 and at least one of the Activity Codes is 925

FORGN

A foreign-addressed organization. These are generally organizations formed in the United States that conduct activities in foreign countries. Certain foreign organizations that receive charitable contributions deductible pursuant to treaty are also included, as are organizations created in U.S. possessions

Depends on various factors

Universal Location Code is 98 and the State is indicating a foreign address

SO

A type 1, type 2, or functionally integrated type 3 supporting organization

50%

Foundation Code is 21, 22, or 23

SONFI

A non-functionally integrated type 3 supporting organization

50%

Foundation Code is 24

SOUNK

A supporting organization, unspecified type

50%

Foundation Code is 17

Inquiries regarding omissions, coding errors, etc. should be referred to the Cincinnati Area Office (AO) Customer Service Unit. If a special listing is requested or a systemic problem is suspected, refer to TE/GE HQ (SE:T:HQ:SS:BSP:SPP&O).

Inquiries received at service centers must be forwarded to the Cincinnati AO for resolution and response.

AOs are responsible for correcting the BMF if necessary, and responding to the inquirer. This includes referrals of inquiries other than those described herein.

Omission inquiries should be handled using the unpostable procedures.

For omissions where there is a BMF entity but it fails to meet the CL criteria described in IRM 25.7.1.16 , review the entity data, make corrections if necessary, and reply to the requester.

Copies of ruling or determination letters referred to AOs or Cincinnati by the Ogden Submission Processing Center (OSPC) are reviewed to decide if Form 2363A, Exempt organization BMF Entity Change, should be prepared to add the exempt organization to the file.

Inquiries about CL codes are reviewed and the BMF is corrected, if necessary, to reflect correct deductibility limitation codes. Such corrections may include a change to the BMF Foundation Code, Subsection Code, etc.

Inquiries regarding the alphabetic placement of an organization’s name in the CL should be researched to decide if that placement is correct.

If

Then

The name is correctly listed,

Inform the inquirer that a change to their listing will require that their governing instrument (articles of incorporation, bylaws, etc.) be amended to reflect their correct legal name.

A legal name is incorrectly placed,

Prepare Form 2363-A with a TC 013 to correct.

AOs are responsible for assisting HQ in those instances where they are unable to decide the validity of a CL omission, inclusion, coding error, etc., through EO/BMF research. This assistance may consist of securing an organization’s administrative file to decide a cause. It may also be necessary to coordinate with other functional areas, e.g., Appeals, Reporting Compliance SE:T:EO, or Regional Counsel, etc.

SE:T:BSP and QAM:MSB:EO provide advice and direction to the continuous CL purification.

Office of Business Systems Planning, Submission Processing Programs & Oversight, SE:T:BSP:SPP&O is responsible for—

preparing any necessary documents and initiate any coordination with other Service functions to identify and correct any systemic errors encountered in the CL program, or

to include or delete an organization from the CL where normal BMF processing does not provide for the situation.

A CL Name File at the Martinsburg Computing Center (MCC), accepts input only from SE:T:HQ:SS:BSP:SPP&O. This file contains a generic listing of well-known religious denominations and several organizations listed in the CL under names other than the legal names shown on their ruling or determination letters. This file is to be used for the following reasons:

Dummy Accounts — Those that have never applied for or received a ruling or determination letter.

Special Capitalization — When an organization uses an abbreviation that would not normally be capitalized, e.g., ABC Foundation. The computer would print this name as Abc Foundation.

This supplemental file provides a regularly-updated entity listing for Publication 78. MCC must run this special file monthly.

Coordinate Cumulative List matters involving group exemptions with HQ, SE:T:HQ:SS:BSP:SPP&O.

Many organizations are generally known by names other than the legal name under which a ruling or determination letter was issued. Organizations that do business under another name or an acronym, e.g., CARE, may be unknown to potential contributors and Service personnel under their legal names. Therefore, the Cumulative List Name File can be used to establish an entry under its commonly known name and also its legal name. The Service’s policy is to discourage multiple listings in the CL. However, in rare circumstances, an organization may be given one additional listing if requested in writing to SE:T:HQ:SS:BSP:SPP&O. Requests for more than one additional listing will be denied.

Prior to 2012, the CL indicator is a code that, if input to an EO entity , would cause that EO entity to appear in the next printed quarterly supplement to the CL, rather than the next complete annual revision extracted at the end of October. This code enabled Service personnel to relist an organization that may have been erroneously omitted, or that successfully contested a revocation of its IRC 170(c) status because of a declaratory judgment suit.

Since January 2012, the cumulative list is updated monthly and is no longer printed, so the Cumulative List Indicator should not be used.

Exempt Organizations/Business Master File (EO/BMF) outputs consist of management information/statistical tabulation summaries.

EO outputs consist of two general types:

Existing BMF outputs

EO/BMF outputs

The production of EO outputs from the BMF is based on a schedule at the Martinsburg Computer Center (MCC). Most EO outputs are produced monthly. The Ogden Submission Processing Center (OSPC) processes EO returns and entity transactions weekly. This includes data entry through the Integrated Submission and Remittance Processing System (ISRP) and error correction for all errors detected during computer processing at the service center. . Any return or entity transaction input that is not acceptable at MCC will become unpostable. EO unpostables are returned to OSPC for resolution under the Generalized Unpostable Framework (GUF) system.

Periodically (monthly, quarterly, etc.), MCC will produce EO outputs to reflect all returns and entity transactions posted to BMF since the last time that particular output was produced.

Since MCC processes weekly, it can accept requests for returns from AIMS, search for the return(s) (bulk order) and generate either an AIMS reject or AIMS opening account. Both of these are sent back to the OSPC for printing, in the case of the reject register or "loading" onto the AIMS Data Base at the service center. At this point the return charge-out and AIMS labels are printed.

EP/EO Determination System/EP/EO Application Control System (EDS/EACS) updates its data base and sends any TC 000, or TC 016, to the BMF weekly. However, it is possible that the EDS/EACS TC 000 will unpost since the EIN could conceivably be on the BMF before the TC 000 attempts to post.

The following reports are generated from the EO/BMF:

Table

Title

Report Name

1

EO Return Posting Analysis (Statistical Summary)

180-7F-11

3

EO Entity Analysis (Statistical Summary)

180–7L-11

4

EO Returns Processed Statistical Summary

180–7O-11

The EO Return Posting Analysis (Statistical Summary) — Table 1 — Report is a computerized report produced quarterly showing:

EO returns posted by gross receipts (year to date) sequenced by area office. Gross receipts levels coincide with the EO Income Codes of 0–9. This portion of Table 1 will provide management with the number of returns available at any one time for classification purposes and provide the universe of returns available for exempt organizations concerning case assignment guidelines.

The total active EO entities by IRC Subsection sequenced by AO and National totals. This portion of Table 1 will provide management with the total EO universe by Subsection and information concerning workload studies according to geographic location.

The Other category includes organizations that have filed an EO return but do not have a formal ruling.

This report is housed on Control-D and can be found by searching for report name 180-7F-11.

The EO Entity Analysis (Statistical Summary) — Table 3 — National Totals — is a computerized National report produced monthly (with the exception that January and February months will be combined) showing:

Total EO entities, new additions and deletions for report period

Total active EO entities by Affiliation, Foundation, Deductibility and Employment Codes

Total EO entities sorted by Status Codes (both active and inactive) within each IRC Subsection

Return Filing Requirement by month of accounting period ending

This report provides management with data concerning the total number of Revocations, Terminations, Denials, etc. and is used for the Commissioner’s Annual Data Book Report, Congressional hearings, etc.

This report is housed on Control-D and can be found by searching for report name 180–7L-11

The EO Returns Processed (Statistical Summary) - Table 4 is a computerized report produced quarterly showing:

Returns processed this quarter. This section is broken down further by:

current tax year,

first prior tax year,

all prior tax years,

total (all tax years together), and

amended returns.

Returns processed year to date. This section is broken down further by:

current tax year,

first prior tax year,

all prior tax years,

total (all tax years together), and

amended returns.

Each section of this report is broken down by subsection if applicable.

There is a section for each EO form including:

Form 990

Form 990-EZ

Form 990N

Form 990-PF

Form 4720

Form 5227

Form 1065

Form 8871

Form 8872

Form 5768

Form 5578

and Form 1041-A.

This report is housed on Control-D and can be found by searching for report name 180–7O-11.

EXPLANATION OF GROUP EXEMPTION ROSTER

•

Name of Organization (first 50 characters)

•

Subsection Code

•

Group Exemption Number (GEN)

•

EIN

•

City and State (where central organization is located)

•

Ruling Date of Group Exemption Letter

Standard Union Abbreviations - (AFL-CIO affiliated unless otherwise shown)

Name

Abbreviation

GEN

Air Line Dispatchers Association

ADA

—

Air Line Pilots Association; International

APA

—

Allied and Technical Workers District 50 International Union

ATW-50

526

Allied Industrial Workers of America International Union

AIWA

948

Aluminum Workers International Union

AWU

1403

Amalgamated clothing Workers of America

ACW

364

Amalgamated Meat cutters & Butcher Workmen of North America

MCBW

92

Amalgamated Transit Unit (F/K/A SERE)

ATU

155

Amalgamated Transit Union Women’s International Auxiliary

ATU-Aux

813

American Communications Association (Ind.)

ACA

834

American Federation of Government Employees

AFGE

194

American Federation of Grain Millers

AFGM

1060

American Federation of Labor and Congress of Industrial Organizations

AFL-CIO

1338

American Federation of Labor and Congress of Industrial Organizations — Auxiliaries

AFL-CIO Aux

1417

American Federation of Musicians of the U.S. and Canada

AFM

122

American Federation of State, County and Municipal Employees

SCME

1381

American Federation of Teachers

AFT

787

American Federation of Technical Engineers

FTE

720

American Flint Glass Workers Union of North American

FGWU

710

American Newspaper Guild

ANG

723

American Railway Supervisors

ARS

811

Bakery and Confectionery Workers’ International Union of America

BCWI

96

Bill Posters, Billers and Distributors of the U.S. and Canada International Alliance

BPBD

1054

Boot & Shoe Workers Union

BSWU

852

Bricklayers, Masons and Plasterers’ International Union of America

BMPI

133

Brotherhood of Locomotive Engineers

BLE

603

Brotherhood of Locomotive Engineers Auxiliary

BLE-Aux

455

Brotherhood of Maintenance of Way Employees

BMWE

438

Brotherhood of Maintenance of Way Employees Ladies Auxiliaries

BMWE-Aux

1043

Brotherhood of Railroad Signalmen

BRS

394

Brotherhood of Railway, Airline and Steamship Clerks, Freight Handlers

BRAC

683

Brotherhood of Railway Carmen of America

RCA

687

Brotherhood of Shoe and Allied Craftsmen

NSAC

533

Brotherhood of Sleeping Car Porters, Train Chair Car Coach Porters & Attend.

SCP

844

Brotherhood of Utility Workers of New England

UWNE

775

Christian Labor Association of the United States of America (Ind.)

CLA

—

Cigar Maker’s International Union of America

CIUA

100

Communication Workers of America

CWA

1102

Cooper’s International Union of North America

CIU

340

Cordova District Fisheries Union

CDFU

2326

Distillery, Rectifying, Wine and Allied Workers International Union

DWAW

1336

Flight Engineers’ International Association

FEIA

1167

Glass Bottle Blowers Association of the U.S. and Canada

GBBA

183

Granite Cutter’s International Association of America

GCIA

54

Hotel and Restaurant Employees’ and Bartenders International Union

HREU

328

Independent Watchmen’s Association

WA

2168

Insurance Workers International Union

IWIU

1492

International Alliance of Theatrical State Employees & Moving Picture Operators

LATSE

386

International Association of Fire Fighters

LAFF

160

International Association of Fire Fighters Auxiliary

LAFF-Aux

1386

International Association of Heat and Frost Insulators & Asbestos Workers

AWIA

225

International Association of Machinists & Aerospace Workers

LAM

264

International Association of Marble, Slate & Stone Polishers, etc.

MSSP

354

International Brotherhood of Boilermakers, Iron Ship Builders, Blacksmiths

BMIS

1252

International Brotherhood of Electrical Workers

IBEW

64

International Brotherhood of Firemen and Oilers

FOIB

329

International Brotherhood of Painters and Allied Trades

BPAT

444

International Brotherhood of Potters and Allied Workers

BOP

334

International Brotherhood of Teamsters, Chauffeurs, Warehousemen & Helpers of America (Ind.)

TCWH

320

International Chemical Workers Union

ICWU

793

International Die Sinker’s Conference

DSC

816

International Guards Union of America

GUA

1266

International Jewelry Workers Union

IJWU

780

International Ladies Garment Workers Union

ILGW

375

International Leather Goods, Plastic & Novelty Workers Union

LGPW

692

International Longshoremen’s and Warehousemen’s Union

ILWU

576

International Longshoremens Association (Ind.)

ILA

313

International McClass Sailboat Racing Association (Ind.)

IMCCSRA

2307

International Mailers Union

IMU

808

International Molders & Allied Workers Union

MAWU

455

International Organization of Masters, Mates & Pilots

MMPI

719

International Plate Printers, Die Stampers & Engravers Union of North America

PPEU

699

International Printing Pressmen & Assistants Union of North America

IPP

488

International Stereotypers & Electrotypes Union of North America

ISEU

673

International Typographical Union of North America

ITU

10

International Union of Electrical Radio and Machine Workers

IUE

1095

International Union of Elevator Constructors

ECI

680

International Union of Journeymen Horseshoers of the U.S. and Canada

HSIU

960

International Union of Life Insurance Agents

LIA

888

International Union of United Brewery, Flour Cereal, Soft Drinks and Distillery Workers of America

BSDW

370

International Woodworkers of America

IWA

716

Journeymen Barbers, Hairdressers, Cosmetologists & Proprietors A/K/A Barbers, Beauticians & Allied Industries

BHCI/BBAI

—

Laborers International Union of North America

HCL

121

Laundry & Dry Cleaning Workers International Union

LDCI

1479

Laundry & Dry Cleaning Workers International Union (Ind.)

LWIU

485

Leather Workers International Union of America

LWIUA

1511

Marine & Shipbuilding Workers of America, Industrial Union

MSWA

484

Metal Polishers, Buffers, Platers & Helpers International Union

MPBP

90

National Alliance of Postal & Federal Employees (F/K/A NAPE)

NAPFE

913

National Association of Broadcast Employees & Technicians

NABET

1536

National Association of Government Employees (Ind.)

NAGE

2480

National Association of Letter Carriers of the U.S.A.

NALC

685

National Association of Post Office Mail Handlers, Messengers and Group Leaders

POMH

1439

National Congress of Industrial Waterproofing & Misc. Workers of America (Ind.)

NCIWMWA

2315

National Federation of Federal Employees (Ind.)

NFFE

193

National League of Postmasters of the U.S. (Ind.)

NLP

765

National Marine Engineers Beneficial Assn. Of the U.S.A.

MEBA

664

National Rural Letter Carriers’ Association (Ind.)

RLCA

2377

National Treasury Employees Union (F/K/A NAIRE) (Ind.)

NTEU

878

Office & Professional Employees International Union

OEIU

940

Oil, Chemical & Atomic Workers International Union

OCAW

1315

Operative Plasterer’s & Cement Masons International Association

PCM

39

Pattern Makers’ League of North America

PML

709

Railroad Yardmasters of America

RYA

874

Railway Patrolmen’s International Union

IURP

1161

Retail Clerks International Association

RCIA

278

Retail, Wholesale & Department Store Union

RWDS

635

Seafarers’ International Union of North America

SIU

677

Service Employees International Union (F/K/A DSE)

SEIU

647

Sheet Metal Workers International Association

SMW

148

Stove, Furnace & Allied Appliance Workers International Union of North America

SFAW

624

Textile Workers Union of America

TWUA

166

Tobacco Workers International Union

TWIU

521

Transport Workers Union of America

TWU

694

United Association of Journeymen & Apprentices of the Plumbing & Pipe Fitting Industry

PPF

297

United Automobile, Aerospace & Agricultural Workers of America

UAW

427

United Brick & Clay Workers of America

BCW

149

United Brotherhood of Carpenters & Joiners of America

BCJ

143

United Cement, Lime & Gypsum Workers International Union

CLGW

156

United Electrical, Radio & Machine Workers of Americ (Ind.)

UE

735

United Furniture Workers of America

FWA

822

United Garment Workers of America

UGWA

284

United Glass & Ceramic Workers of North America

GCW

582

United Hatters Cap & Military Workers International Union

HCMW

94

United Mine Workers of America (Ind.)

UMW

—

United Paperworkers International Union (from the merger of PMPW & PSPM)

UPIU

2506

United Plant Guard Workers of America (Ind.)

PGW

1069

United Rubber, Cork, Linoleum & Plastic Workers of America

RWA

165

United Shoe Workers of America

SWA

378

United Slate, Tile & Composition Roofers, Damp & Waterproof Workers of Assn.

RDWA

764

United Steelworkers of America

USW

260

United Telegraph Workers

UTW

1281

United Textile Workers of America

UTWA

695

United Transport Service Employees of American International Union

TSEA

712

United Transportation Union

UTU

2025

Upholsterers’ International Union of N.A.

UIUA

722

Utilities Workers Union of America

UWUA

733

Window Glass Cutters League of America

GCLA

2411

Wood, Wine & Metal Lathers’ International Union

IUWM

272

Standard Nonunion Abbreviations

Name

Abbreviation

GEN

American Association of University Women

AWARE

1180

American Medical Association

AMA

—

American Veterans of World War II

AM VETS

838

Benevolent and Protective Order of Elks

BP OE

527

Boy Scouts of America

BSA

1761

Camp Fire Girls

CFC

1409

Daughters of the American Revolution

DAR

1050

Disabled American Veterans

DAD

557

Future Farmers of America

FF A

776

Girl Scouts of America

GSA

—

Knights of Columbus

KC

188

National Association for the Advancement of Colored People

NAACP

1531

Parents Teachers Association

PAT

Society for the Preservation and Encouragement of Barbershop Quartet Singing of America

SPOUSED

943

Veterans of Foreign Wars

VFW

Young Men’s Christian Association

YMCA

—

Young Women’s Christian Association

YWCA

—

• Each State has separate GEN

EO Sets

ST

Definition

00/blank

EO Section established without a status

01

Unconditional Exemption—Active

02

Conditional Exemption—Active

06

State operated university or college filing Form 990-T

07

Church filed a Form 990-T—Active

10

Post-Examination of Church—Active

11

School Certification—Active

12

A Formal Exemption Not Granted—filing an EO Return—Active Form 990 Under IRC 4947(a)(1); Form 990-PF Under IRC 4947(a)(1); Form 5227 Under IRC 4947(a)(2) Trust; Form 1120-C Taxable Farmer's Cooperative.

18

Temporary Revocation of Private Foundation (Trust) (Required to File 990-PF and 1041)—Active

19

Revocation of Private Foundation (Required to File 990-PF and 1120)—Active

20

Termination—Inactive (Out of Business, etc.)

21

Unable to Locate—Inactive/Active (New Address Needed)

22

Revocation—(required to file Form 1120) - Inactive

23

507(a) Termination—Inactive

24

507(b)(1)(A) Termination—Inactive

25

507(b)(1)(B) Termination—

26

Termination Merger—Inactive

28

No Longer Member of Group Ruling

29

A Group Ruling Has been Dissolved

30

Churches Voluntarily filing Form 990 (beginning 2001)

31

Small Organizations, other than Private Foundations (beginning 2001)

32 (Obsolete 2008)

Non-Responders to CP 140/144 (CP 140/144 obsolete 1/2008)

33

Foreign Private Foundations described in IRC 4948(b) (beginning 2001)

34

IRC 527 Political Organization (beginning 2001)

35

Foreign Entities Exempt by Treaty with U.S.

36

Non IRC 501(c)(3), (9), (17), or (29) filers — No exemption

40

Return Filed, No Record of Exemption

41

No Reply to Solicitation—Inactive—No Exemption

42

Extension of Time to File (TC 460)/ posting payments to 1st EO Return

70

Denied—Inactive—No Exemption Granted

71

Failed to Establish—No Exemption Granted

72

Refusal to Rule—Inactive—No Exemption Granted

97

Exemption Revoked (Failure to file Form 990-N, 990 or 990-PF for 3 consecutive years). Form 1120 Filing Requirement will replace all EO Return FRC.

98

Terrorist Organization - No Exemption

99

Dump code - No exemption

EO TF - These codes are present with SS 03 accounts only

If

Definition

00

4947(a)(1)

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 (a specific type not identified)

10

Church—IRC Section 170(b)(1)(A)(i)

11

School—IRC Section 170(b)(1)(A)(ii)

12

Hospital—IRC Section 170(b)(1)(A)(iii)

13

Organizations operated for the benefit of a college or university—IRC Section 170(b)(1)(A)(iv)

14

Federal, State or local government unit—IRC Section 170(b)(1)(A)(v)

15

Organization receiving support from governmental unit or general public—IRC Section 170(b)(1)(A)(vi)

16

General, public charity—IRC Section 509(a)(2)

17

Public charity supporting (FC 09–15)—IRC Section 509(a)(3)

18

Public safety—IRC Section 509(a)(4)

21

Supporting organization - IRC 509(a)(3) - Type I

22

Supporting organization - IRC 509(a)(3) - Type II

23

Supporting organization - IRC 509(a)(3) - Type III functionally integrated

24

Supporting organization - IRC 509(a)(3) - Type III not functionally integrated

EO AF Codes

AF Code

Definition

1

Central Organization (Individual Ruling)

2

Intermediate Organization (Individual Ruling)

3

Independent organization (Individual Ruling)

6

Parent of a group ruling (not a church)

7

Intermediate parent (subordinate by state)

8

Parent of a church

9

Subordinate of a group ruling (also, group return)

SS Code

CL Code

Classification

IRC SS

01

1

Government instrumentality

501(c)(1)

02

1

Title-holding corporation

501(c)(2)

03

1

Charitable Organization

501(c)(3)

03

2

Educational organization

501(c)(3)

03

3

Literary organization

501(c)(3)

03

4

Organization to prevent cruelty to animals

501(c)(3)

03

5

Organization to prevent cruelty to children

501(c)(3)

03

6

Organization for public safety testing

501(c)(3)

03

7

Religious organization

501(c)(3)

03

8

Scientific organization

501(c)(3)

04

1

Civic league

501(c)(4)

04

2

Local association of employees

501(c)(4)

04

3

Social welfare organization

501(c)(4)

05

1

Agriculture organization

501(c)(5)

05

2

Horticulture organization

501(c)(5)

05

3

Labor organization

501(c)(5)

06

1

Board of Trade

501(c)(6)

06

2

Business league

501(c)(6)

06

3

Chamber of Commerce

501(c)(6)

06

4

Real estate board

501(c)(6)

07

1

Pleasure, recreational, or social club

501(c)(7)

08

1

Fraternal beneficiary society, order or association

501(c)(8)

09

1

Voluntary employees’ beneficiary association (Non-government)

501(c)(9)

09

2

Voluntary employees’ beneficiary association (Government emps)

501(c)(9)

10

1

Domestic fraternal societies and associations

501(c)(10)

11

1

Teachers’ retirement fund association

501(c)(11)

12

1

Benevolent life insurance association

501(c)(12)

12

2

Mutual ditch or irrigation company

501(c)(12)

12

3

Mutual or cooperative telephone company

501(c)(12)

12

4

Mutual electric company, mutual water company, etc.

501(c)(12)

13

1

Burial association

501(c)(13)

13

2

Cemetery company

501(c)(13)

14

1

Credit Union

501(c)(14)

14

2

Other mutual corporation or association

501(c)(14)

15

1

Mutual insurance company or association other than life or marine

501(c)(15)

16

1

Corporation financing crop operation

501(c)(16)

17

1

Supplemental unemployment compensation trust or plan

501(c)(17)

18

1

Employee funded pension trust (created before 6–25–59)

501(c)(18)

19

1

Post or organization of war veterans

501(c)(19)

20

1

Legal Services Organization

501(c)(20)

21

1

Black Lung

501(c)(21)

22

1

Multiemployer Pension Plan

501(c)(22)

23

1

Veterans Association Founded Prior to 1880

501(c)(23)

24

1

Trust described in Section 4049 of ERISA

501(c)(24)

25

1

Title Holding Corporation or Trust

501(c)(25)

26

1

State-sponsored High-Risk Health Insurance Org. Effective (1/1/99)

501(c)(26)

27

1

State-sponsored Worker’s Compensation Reinsurance Organization (Effective 1/1/99)

501(c)(27)

28

1

National Railroad Retirement Investment Trust Classification

501(c)(28)

29

1

Qualified non profit Health Insurance Issuers

501(c)(29)

40

1

Apostolic and religious organization

501(d)

50

1

Cooperative hospital service organization

501(e)

60

1

Cooperative service organizations of operating education org’s

501(f)

70

1

Child care under 501(k)

501(k)

71

1

Charitable Risk Pool (Effective 1/1/99)

501(n)

80

1

Farmers’ Cooperative

521

81

1

Qualified State-Sponsored Tuition Program

529

82

1

IRC 527

82

90

1

Non-exempt charitable trust 4947(a)(2) (Split Interest)

4947(a)(2)

91

1

Non-exempt charitable trust (Public Charity)

4947(a)(1)

92

1

Non-exempt charitable trust (Trust treated as Private Foundation)

4947(a)(1)

93

1

Taxable Farmer’s Cooperative

1381(a)(2)

Code

District

Code

District

04

New England (Massachusetts)

58

Georgia

06

Connecticut/Rhode Island

*59

North Florida

*11

Northeast (Brooklyn)

62

Kentucky/Tennessee

*13

Manhattan

*65

South Florida

*16

Upstate New York (Buffalo)

66

Puerto Rico

22

New Jersey

72

Gulf Coast (Louisiana)

23

Pennsylvania

73

Arkansas/Oklahoma

31

Ohio

*74

South Texas

*33

Southern California (Laguna Niguel)

*75

North Texas

35

Indiana

*76

Houston

36

Illinois

*77

Central California (San Jose)

38

Michigan

84

Rocky Mountain (Colorado)

39

Midwest (Wisconsin)

86

Southwest (Arizona)

41

North Central (Minnesota)

91

Pacific Northwest (Washington)

43

Kansas/Missouri

*94

Northern California (Oakland)

52

Southeast (Maryland)

*95

Western (Los Angeles)

54

Virginia/West Virginia

98

International

56

North Carolina/South Carolina

—

—

• Denotes Zip Code Range for Determination of Correct District Office as follows:

ULC Code

State

Zip Code Range(s)

11

New York (Northeast AO)

110–129

13

New York (Manhattan)

100–109

16

New York (Upstate)

130–149

74

Texas (South)

766–767, 774, 778–789, 798–799

75

Texas (Midstates)

750–764, 768–769, 790–797

76

Texas (Houston)

770–773, 775–777

33

California (Southern)

90274–90278, 90500–90505, 90507–90510, 90620–90631, 90680–90721, 90731–90840, 91701, 91710, 91720, 91730, 91739, 91743, 91749, 91751–91753, 91755–91764, 91769, 91786, 92001–92807

77

California (Central)

91320, 91359–91363, 93001–93505, 93511–93531, 93541–93542, 93545–93549, 93554–93558, 93561–93562, 94564–93962, 94022, 94035, 94040–94043, 94086–94088, 94301–94306, 95002–95199, 95301–95303, 95305–95313, 95315–95319, 95321–95329, 95333–95335, 95338–95365, 95367–95375, 95379–95384, 95386–95389, 96107, 96133

94

California (Northern)

94002–94201, 94025–94030, 94037–94038, 94044–94080, 94101–94199, 94401–94501, 94507–94515, 94516–94550, 94553–94580, 94583–94587, 94589–94599, 94601–94721, 96201–96699, 94801–94974, 95201–95258, 95304, 95314, 95320, 95330–95331, 95336, 95366, 95376, 95385, 95401–96106, 96108–96132, 96134–96137

95

California (Western)

90000–90272, 90280–90400, 90506, 90601–90610, 90638–90670, 90723, 91001–91316, 91321–91356, 91364–91613, 91702–91707, 91711, 91722–91724, 91731–91734, 91740, 91744–91748, 91750, 91754, 91765–91768, 91770–91780, 91789–91803, 93510, 93532– 93535, 93543–93544, 93550–93553, 93560, 93563

59

Florida (North)

320–326, 32701–32714, 32720–32798, 32801–32815, 32817–32826, 32830, 332848, 32853–32858, 32860, 32862, 32867, 32877, 32901–32903, 32905–32907, 32920, 32922–32927, 32931, 32935–32937, 32947, 32949–32954, 32959, 33504, 33511–33513, 33515–33520, 33525–33528, 33534–33535, 33538–33544, 33546–33547, 33549, 33552–33553, 33556–33557, 33562–33563, 33565–33572, 33574–33575, 33584, 33589–33590, 33592, 33594, 33597–33598, 336–337, 33801– 33803, 33805–33807, 33820, 33823, 33825, 33827, 33830–33831, 33833, 33835, 33837–33841, 33843–33844, 33846–33860, 33863, 33866–33868, 33870–33871, 33877, 33880–33883, 34248–34249, 34252–34262, 34265–34269, 34271, 34273, 34279, 34283, 34286, 34288–34291, 34294–34299

65

Florida (South)

32715, 32859, 32861, 32948, 32957–32958, 32960–32965, 32970–32971, 330–334, 33501, 33505–33510, 33522, 33529, 33532–33533, 33545, 33548, 33551, 33555, 33559, 33561, 33564, 33577–33583, 33591, 33595, 33596, 33821, 33834, 33842, 33864–33865, 33873, 33890, 339, 34201–34203, 34240–34243, 34264, 34270, 34277–34278, 34280, 34282, 34284

Form

MFT

FRC

Title

Explanation

Any

All

0

All Returns

Return not required to be filed.

11C

63

1

Occupational Tax and Registration Return for Wagering

Return required date business commences and yearly thereafter on July 1.

706

52

1

United States Estate (and Generation- Skipping Transfer) Tax Return

Return due 15 months after date of death or 9 mos. if DOD 1-1-71 or later.

706A

52

1

United States Additional Estates Tax Return

Return due 15 months after date of death or 9 mos. if DOD 1-1-71 or later.

709

51

1

United States Gift (and Generation-Skipping Transfer) Tax Return

Return yearly 31/1 months or the 15th day of the 4th month after end of taxable year.

720

03

1

Quarterly Federal Excise Tax Return

Return required quarterly last day of the month following the end of the quarter.

720

03

4

Quarterly Federal Excise Tax Return

Casual filer (not required quarterly).

720

03

6

Quarterly Federal Excise Tax Return

Windfall Profit Tax (quarterly filer).

720

03

7

Quarterly Federal Excise Tax Return

Windfall Profit Tax (filing time optional once during the year).

730

64

1

Monthly Tax return for Wagers

Return required last day of month following the month the income was earned

940

10

1

Employer's Annual Federal Unemployment Tax Return

Return required annually, due the last day of the month following the end of the calendar year.

940PR

10

7

Employer's Annual Federal Unemployment Tax Return, Puerto Rico

Return required annually, due the last day of the month following the end of the calendar year. Location Code (86601).

941

01

1

Employer's Quarterly Federal Tax Return

Return required quarterly. Due last day of month following end of quarter.

941

01

03

Employer's Quarterly Federal Tax Return

Computer generated. No longer liable for 941. Change Filing requirements to "0" .

941SS

01

06

Employer's Quarterly Federal Tax Return, Virgin Islands, Guam, American Samoa

Return required quarterly. Virgin Islands, America Samoa. Primary Location Code 9801 and 6601.

941PR

01

07

Employer's Quarterly Federal Tax Return, Puerto Rico

Return required quarterly. Limited to Puerto Rico Location Code 86601.

941M

01

09

Employer's Monthly Federal Tax Return

Return required monthly. Criminal Filers.

941M

01

10

Employer's Monthly Federal Tax Return

Return required monthly. Civil Filers.

943

11

1

Employer's Annual Federal Tax Return for Agricultural Employees

Return required annually, due the last day of the month following the end of the calendar year.

943PR

11

7

Employer's Annual Federal Tax Return for Agricultural Employees, Puerto Rico

Return required annually. Limited to Puerto Rico, Location Code 86601.

990

67

01

Return of Organization Exempt from Income Tax

Return due 41/1 months or the 15th day of the 5th month after end of taxable year.

990

67

02

Return of Organization Exempt from Income Tax

Gross receipts of $25,000 or less, $50,000 or less for 2010 and subsequent forms.

990

67

03

Return of Organization Exempt from Income Tax

Group return filed. Return due 41/1 months or the 15th day of the 5th month after end of taxable year.

990

67

06

Return of Organization Exempt from Income Tax

Church — Not required to file.

990

67

07

Return of Organization Exempt from Income Tax

Government — Not required to file.

990

67

—

Return of Organization Exempt from Income Tax

Exempt applied but not granted yet. Not required to file.

990

67

13

Return of Organization Exempt from Income Tax

Religious Organizations (non-church) - Not required to file.

990

67

14

Return of Organization Exempt from Income Tax

Instrumentalities of States or Political Sub-divisions - Not Required to File

990BL

67

4

Information and Initial Excise Tax Return for Black Lung Benefit Trust and Certain Related Persons

Black Lung return, NMF

990-T

34

1

Exempt Organization Business Income Tax Return

Return due 41/1 months or the 15th day of the 5th month after the end of the taxable year.

990-T

34

2

Exempt Organization Business Income Tax Return

IRC 401 (a) or 408(e) IRA filer. Return due 31/1 months or the 15th day of the 4th month after the end of the taxable year. Not required to file annually.

990-PF

44

1

Private Foundation or Section 4947(a)(1) Non-exempt Charitable Trust

Return due 41/1 months or the 15th day of the 5th month after the end of the taxable year.

990-PF

44

2

Private Foundation or Section 4947(a)(1) Non-exempt Charitable Trust

Revoked, required to file Form 990-PF and Form 1120.

990-PF

44

3

Private Foundation or Section 4947(a)(1) Non-exempt Charitable Trust

Presumptive

1041

05

1

U.S. Income Tax Return (for Estates and Trusts)

Return required annually 31/1 months or the 15th day of the 4th month after the end of the taxable year.

1041A

36

1

U.S. Information Return - Trust Accumulation of Charitable Amounts

Return due 31/1 months or the 15th day of the 4th month after the end of the taxable year.

1042

12

1

Annual Withholding Tax Return for US Source Income of Foreign Persons

Annual Return required annually 2 1/1months or the 15th day of the 3rd month after the end of the taxable year.

1065

06

1

U.S. Return of Partnership Income (Publicly Traded Partnerships)

Return required annually, due date, see Document 6209

1066

07

1

Real Estate Mortgage Investment Conduit Income Tax Return

Annual Return due 31/1 months or the 15th day of the 4th month after the end of the taxable year.

1120

02

01

U.S. Corporation Income Tax Return

Return required annually, due date, see Document 6209

1120S

02

02

U.S. Income Tax Return for an S Corporation

Small Business Corporations. Return required annually, due date, see Document 62091/1 months or the 15th day of the 3rd month after the end of the taxable year.

1120L

02

03

U.S. Life Insurance Company Income Tax Return

Life Insurance Corporations. Return required annually, due date, see Document 6209

1120PC

02

04

U.S. Property and Casualty Insurance Company Income Tax Return

Property and Casualty Insurance. Return required annually, due date, see Document 6209

1120F

02

06

U.S. Income Tax Return of Foreign Corporations

Foreign Corporations. Return required annually, due date, see Document 6209

1120

02

07

U.S. Corporation Income Tax Return

Return required annually with permanent 6 months extension, due date, see Document 6209

1120POL

02

09

U.S. Income Tax Return of Political Organization

Political Organizations. Return required annually, due date, see Document 6209

1120H

02

10

US Income Tax Return for Homeowner Associations

Homeowners Association. Return required annually, due date, see Document 6209

1120ND

02

11

Return for Nuclear Decommissioning Trusts and Certain Related Persons

Annual return required, due date, see Document 6209

1120

02

14

U.S. Corporation Income Tax Return

Subsidiary Organization. Computer generated by into to TC 590, CC 14. Not required to file. Subsequent payment will restore FRC to 01.

1120FSC

02

15

U.S. Income Tax Return of a Foreign Sales Corporation (PSC Only)

Annual return required, due date, see Document 6209 PRC — generated from processing of the application to be a FSC.

1120SF

02

16

U.S. Income Tax Return for Settlement Funds (Under Section 468B)

Annual return required, due date, see Document 6209

1120RIC

02

17

U.S. Income Tax Return for Regulated Investment Companies

Annual return required, due date, see Document 6209

1120frrrrrrREIT

02

18

U.S. Income Tax Return for Real Estate Investment Trusts

Annual return required, due date, see Document 6209

1120

02

19

U.S. Corporation Income Tax Return

Annual return required, due date, see Document 6209

1120

33

01

US Income Tax Return for Cooperative Associations (Replaces 990C)

Annual return required, due date, see Document 6209

2290

60

1

Heavy Highway Vehicle Use Tax Form

Return required last day of the month following the month first used.

4720

50

1

Return of Certain Excise Taxes on Charities and Other Persons Under Chap. 41 and 42 of the IRC

Same due date as Forms 990-PF, 990 or 5227 filed by same organization.

4720

50

2

Return of Certain Excise Taxes on Charities and Other Persons Under Chap. 41 and 42 of the IRC

Other Excise Tax (IRC 4965, 4966, and 644(c)). Same due dates as Forms 990-PF, 990 or 5227 filed by same organization.

5227

37

1

Split-Interest Trust Information Return

Return due 31/1 months or the 15th day of the 4th month after the end of the taxable year.

5227

37

2

Split-Interest Trust Information Return

Return due 31/1 months or the 15th day of the 4th month after the end of the taxable year. Form 1041 also required.

CT–1

09

1

Employer's Annual Railroad Retirement Tax Return

Return required yearly on or before the last day of February following the end of the calendar year.

CODE

NATURE OF BUSINESS

112000

Animal Production

115000

Support Activities for Agriculture and Forestry

511000

Publishing Industries

512000

Motion Picture and Sound Recording Industries

513000

Broadcasting and Telecommunications

514000

Information Services and Data Processing Services

522000

Credit Intermediation and Related Activities

523000

Securities, Commodity Contracts, and Other Financial Investments and Related Activities

524000

Insurance Carriers and Related Activities

525000

Fund, Trusts, and Other Financial Vehicles

541000

Professional, Scientific, and Technical Services

561000

Administrative and Support Services

611000

Educational Services

621000

Ambulatory Health Care Services

622000

Hospitals

623000

Nursing and Residential Care Facilities

624000

Social Assistance

711000

Performing Arts, Spectator Sports, and Related Industries

712000

Museums, Historical Sites, and Similar Institutions

713000

Amusement, Gambling, and Recreation Industries

721000

Accommodation

812000

Personal and Laundry Services (death care services)

813000

Religious, Grant-making, Civic, Professional, and Similar Organizations. The industry groups within the SS are defined in terms of their activities, such as establishments that provide funding for specific causes or for a variety of charitable causes; establishments that advocate and actively promote causes and beliefs for the public good; and establishments that have an active membership structure to promote causes and represent the interests of their members.

921000

Executive, Legislative, and Other General Government Support

923000

Administration of Human Resource Programs

999000

Unknown

A - Arts, Culture, and Humanities (NTEE CODES)

Code

Organization

A01

Alliance/Advocacy Organizations

A02

Management & Technical Assistance

A03

Professional Societies, Associations

A05

Research Institutes and/or Public Policy Analysis

A11

Single Organization Support

A12

Fund Raising and/or Fund Distribution

A19

Nonmonetary Support N.E.C.*

A20

Arts, Cultural Organizations — Multipurpose

A23

Cultural, Ethnic Awareness

A25

Arts Education

A26

Arts Council/Agency

A30

Media, Communications Organizations

A31

Film, Video

A32

Television

A33

Printing, Publishing

A34

Radio

A40

Visual Arts Organization

A50

Museum, Museum Activities

A51

Art Museums

A52

Children’s Museums

A54

History Museums

A56

Natural History, Natural Science Museums

A57

Science and Technology Museums

A60

Performing Arts Organizations

A61

Performing Arts Centers

A62

Dance

A63

Ballet

A65

Theater

A68

Music

A69

Symphony Orchestras

A6A

Opera

A6B

Singing, Choral

A6C

Music Groups, Bands, Ensembles

A6E

Performing Arts Schools

A70

Humanities Organizations

A80

Historical Societies, Related Historical Activities

A84

Commemorative Events

A90

Arts Service Organizations and Activities

A99

Arts, Culture, and Humanities N.E.C.*.

B - Education

Code

Organization

B01

Alliance/Advocacy Organizations

B02

Management & Technical Assistance

B03

Professional Societies, Associations

B05

Research Institutes and/or Public Policy Analysis

B11

Single Organization Support

B12

Fund Raising and/or Fund Distribution

B19

Nonmonetary Support N.E.C.*.

B20

Elementary, Secondary Education, K–12

B21

Kindergarten, Preschool, Nursery School, Early Admissions

B24

Primary, Elementary Schools

B25

Secondary, High School

B28

Specialized Education Institutions

B30

Vocational, Technical Schools

B40

Higher Education Institutions

B41

Community or Junior Colleges

B42

Undergraduate College (4-year)

B43

University or Technological Institute

B50

Graduate, Professional Schools (Separate Entities)

B60

Adult, Continuing Education

B70

Libraries

B80

Student Services, Organizations of Students

B82

Scholarships, Student Financial Aid Services, Awards

B83

Student Sororities, Fraternities

B84

Alumni Associations

B90

Educational Services and Schools — Other

B92

Remedial Reading, Reading Encouragement

B94

Parent/Teacher Group

B99

Education N.E.C.*.

C - Environmental Quality, Protection, and Beautification

Code

Organization

C01

Alliance/Advocacy Organizations

C02

Management & Technical Assistance

C03

Professional Societies, Associations

C05

Research Institutes and/or Public Policy Analysis

C11

Single Organization Support

C12

Fund Raising and/or Fund Distribution

C19

Nonmonetary Support N.E.C.*.

C20

Pollution Abatement and Control Services

C27

Recycling Programs

C30

Natural Resources Conservation and Protection

C32

Water Resources, Wetlands Conservation and Management

C34

Land Resources Conservation

C35

Energy Resources Conservation and Development

C36

Forest Conservation

C40

Botanical, Horticultural, and Landscape Services

C41

Botanical Gardens, Arboreta and Botanical Organizations

C42

Garden Club, Horticultural Program

C50

Environmental Beautification and Aesthetics

C60

Environmental Education and Outdoor Survival Programs

C99

Environmental Quality, Protection, and Beautification N.E.C

D - Animal — Related

Code

Organization

D01

Alliance/Advocacy Organizations

D02

Management & Technical Assistance

D03

Professional Societies, Associations

D05

Research Institutes and/or Public Policy Analysis

D11

Single Organization Support

D12

Fund Raising and/or Fund Distribution

D19

Nonmonetary Support N.E.C.*.

D20

Animal Protection and Welfare

D30

Wildlife Preservation, Protection

D31

Protection of Endangered Species

D32

Bird Sanctuary, Preserve

D33

Fisheries Resources

D34

Wildlife Sanctuary, Refuge

D40

Veterinary Services

D50

Zoo, Zoological Society

D60

Other Services — Specialty Animals

D61

Animal Training, Behavior

D99

Animal — Related N.E.C.*.

E - Health — General and Rehabilitative

Code

Organization

E01

Alliance/Advocacy Organizations

E02

Management & Technical Assistance

E03

Professional Societies, Associations

E05

Research Institutes and/or Public Policy Analysis

E11

Single Organization Support

E12

Fund Raising and/or Fund Distribution

E19

Nonmonetary Support N.E.C.*.

E20

Hospitals and Related Primary Medical Care Facilities

E21

Community Health Systems

E22

Hospital, General

E24

Hospital, Specialty

E30

Health Treatment Facilities, Primarily Outpatient

E31

Group Health Practice (Health Maintenance Organizations)

E32

Ambulatory Health Center, Community Clinic

E40

Reproductive Health Care Facilities and Allied Services

E42

Family Planning Centers

E50

Rehabilitative Medical Services

E60

Health Support Services

E61

Blood Supply Related

E62

Ambulance, Emergency Medical Transport Services

E65

Organ and Tissue Banks

E70

Public Health Program (Includes General Health and Wellness Promotion Services)

E80

Health, General and Financing

E86

Patient Services — Entertainment, Recreation

E90

Nursing Services (General)

E91

Nursing, Convalescent Facilities

E92

Home Health Care

E99

Health — General and Rehabilitative N.E.C.*.

F - Mental Health, Crisis Intervention

Code

Organization

F01

Alliance/Advocacy Organizations

F02

Management & Technical Assistance

F03

Professional Societies, Associations

F05

Research Institutes and/or Public Policy Analysis

F11

Single Organization Support

F12

Fund Raising and/or Fund Distribution

F19

Nonmonetary Support N.E.C.*.

F20

Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment

F21

Alcohol, Drug Abuse, Prevention Only

F22

Alcohol, Drug Abuse, Treatment Only

F30

Mental Health Treatment

F31

Psychiatric, Mental Health Hospital

F32

Community Mental Health Center

F33

Residential Mental Health Treatment

F40

Hot Line, Crisis Intervention Services

F42

Rape Victim Services

F50

Addictive Disorders N.E.C.*.

F52

Smoking Addiction

F53

Eating Disorder, Addiction

F54

Gambling Addiction

F60

Counseling, Support Groups

F70

Mental Health Disorders

F80

Mental Health Association

F99

Mental Health, Crisis Intervention N.E.C.*.

G - Diseases, Disorders, Medical Disciplines

Code

Organization

G01

Alliance/Advocacy Organizations

G02

Management & Technical Assistance

G03

Professional Societies, Associations

G05

Research Institutes and/or Public Policy Analysis

G11

Single Organization Support

G12

Fund Raising and/or Fund Distribution

G19

Support N.E.C.*.

G20

Birth Defects and Genetic Diseases

G25

Down Syndrome

G30

Cancer

G32

Breast Cancer

G40

Diseases of Specific Organs

G41

Eye Diseases, Blindness and Vision Impairments

G42

Ear and Throat Diseases

G43

Heart and Circulatory System Diseases, Disorders

G44

Kidney Disease

G45

Lung Disease

G48

Brain Disorders

G50

Nerve, Muscle and Bone Diseases

G51

Arthritis

G54

Epilepsy

G60

Allergy Related Diseases

G61

Asthma

G70

Digestive Diseases, Disorders

G80

Specifically Named Diseases

G81

AIDS

G83

Alzheimer’s Disease

G84

Autism

G90

Medical Disciplines

G92

Biomedicine, Bioengineering

G94

Geriatrics

G96

Neurology, Neuroscience

G98

Pediatrics

G99

Voluntary Health Associations & Medical Disciplines N.E.C

G9B

Surgery Specialities

H - Medical Research

Code

Organization

H01

Alliance/Advocacy Organizations

H02

Management & Technical Assistance

H03

Professional Societies, Associations

H05

Research Institutes and/or Public Policy Analysis

H11

Single Organization Support

H12

Fund Raising and/or Fund Distribution

H19

Support N.E.C

H20

Birth Defects, Genetic Diseases Research

H25

Down Syndrome Research

H30

Cancer Research

H32

Breast Cancer Research

H40

Diseases of Specific Organ Research

H41

Eye Diseases, Blindness & Vision Impairments Research

H42

Ear and Throat Research

H43

Heart, Circulatory Research

H44

Kidney Diseases Research

H45

Lung Diseases Research

H48

Brain Disorders Research

H50

Nerve, Muscle, Bone Diseases Research

H51

Arthritis Research

H54

Epilepsy Research

H60

Allergy Related Disease Research

H61

Asthma Research

H70

Digestive Disease, Disorder Research

H80

Specifically Named Diseases Research

H81

AIDS Research

H83

Alzheimer’s Disease Research

H84

Autism Research

H90

Medical Specialty Research

H92

Biomedicine, Bioengineering Research

H94

Geriatrics Research

H96

Neurology, Neuroscience Research

H98

Pediatrics Research

H9B

Surgery Specialities Research

H99

Medical Research N.E.C.*.

I - Crime, Legal Related

Code

Organization

I01

Alliance/Advocacy Organizations

I02

Management & Technical Assistance

I03

Professional Societies, Associations

I05

Research Institutes and Public Policy Analysis

I11

Single Organization Support

I12

Fund Raising and Fund Distribution

I19

Support N.E.C.*.

I20

Crime Prevention

I21

Delinquency Prevention

I23

Drunk Driving Related

I30

Correctional Facilities N.E.C.*.

I31

Half-Way House for Offenders, Ex-Offenders

I40

Rehabilitation Services for Offenders

I43

Inmate Support

I44

Prison Alternatives

I50

Administration of Justice, Courts

I51

Dispute Resolution, Mediation Services

I60

Law Enforcement

I70

Protection Against, Abuse

I71

Spouse Abuse, Prevention

I72

Child Abuse, Prevention

I73

Sexual Abuse, Prevention

I80

Legal Services

I83

Public Interest Law

I99

Crime, Legal Related N.E.C.*.

J - Employment, Job Related

Code

Organization

J01

Alliance/Advocacy Organizations

J02

Management & Technical Assistance

J03

Professional Societies, Associations

J05

Research Institutes and/or Public Policy Analysis

J11

Single Organization Support

J12

Fund Raising and/or Fund Distribution

J19

Support N.E.C.*.

J20

Employment Procurement Assistance

J21

Vocational Counselling

J22

Job Training

J30

Vocational Rehabilitation

J32

Goodwill Industries

J33

Sheltered Employment

J40

Labor Unions

J99

Employment N.E.C.*.

K - Food, Agriculture, and Nutrition

Code

Organization

K01

Alliance/Advocacy Organizations

K02

Management & Technical Assistance

K03

Professional Societies & Associations

K05

Research Institutes and Public Policy Analysis

K11

Single Organization Support

K12

Fund Raising and Fund Distribution

K19

Support N.E.C.*.

K20

Agricultural Programs

K25

Farmland Preservation

K26

Animal Husbandry

K28

Farm Bureau, Grange

K30

Food Programs

K31

Food Banks, Pantries

K34

Congregate Meals

K35

Soup Kitchens

K36

Meals on Wheels

K40

Nutrition s

K50

Home Economics

K6A

Meat Markets

K6B

Confectionery and Nut Stores

K6C

Caterers

K6D

Mobile Food Services

K6E

Drinking Places (Alcoholic Beverages)

K6F

Snack and Nonalcoholic Beverage Bars

K90

Limited-Service Restaurants

K9I

Supermarkets and Other Grocery (except Convenience) Stores

K92

Convenience Stores

K93

Fruit and Vegetable Markets

K94

All Other Specialty Food Stores

K95

Food (Health) Supplemental Stores

K96

Warehouse Clubs and Supercenters

K97

Food Service Contractors

K98

Full-service Restaurants

K99

Food, Agriculture, and Nutrition N.E.C.*.

L - Housing, Shelter

Code

Organization

L01

Alliance/Advocacy Organizations

L02

Management & Technical Assistance

L03

Professional Societies, Associations

L05

Research Institutes and Public Policy Analysis

L11

Single Organization Support

L12

Fund Raising and Fund Distribution

L19

Support N.E.C.*.

L20

Housing Development, Construction, Management

L21

Low-Income & Subsidized Rental Housing

L22

Senior Citizens’ Housing/Retirement Communities

L24

Independent Housing for People with Disabilities

L25

Housing Rehabilitation

L30

Housing Search Assistance

L40

Temporary Housing

L41

Homeless Shelters

L50

Homeowners & Tenant Associations

L80

Housing Support

L81

Home Improvement and Repairs

L82

Housing Expense Reduction Support

L99

Housing, Shelter N.E.C.*

M - Public Safety, Disaster Preparedness, and Relief

Code

Organization

M01

Alliance/Advocacy

M02

Management & Technical Assistance

M03

Professional Societies, Associations

M05

Research Institutes and Public Policy Analysis

M11

Single Organization Support

M12

Fund Raising and Fund Distribution

M19

Support N.E.C.*

M20

Disaster Preparedness and Relief Services

M23

Search and Rescue Squads

M24

Fire Preventionl

M40

Safety Education

M41

First Aid

M42

Automotive Safety

M60

Public Safety Benevolent Associations

N - Recreation, Sports, Leisure, Athletics

Code

Organization

N01

Alliance/Advocacy

N02

Management & Technical Assistance

N03

Professional Societies, Associations

N05

Research Institutes and/or Public Policy Analysis

N11

Single Organization Support

N12

Fund Raising and Fund Distribution

N19

Support N.E.C.*

N20

Camps

N2A

RV (Recreational Vehicle) Parks and Campgrounds

N2B

Recreational and Vacation Camps (Except Campgrounds)

N30

Physical Fitness and Community Recreational Facilities

N31

Community Recreational Centers

N32

Parks and Playgrounds

N40

Sports Associations & Training Facilities

N50

Recreational Clubs

N52

Fairs

N60

Amateur Sports

N61

Fishing, Hunting

N62

Basketball

N63

Baseball, Softball

N64

Soccer

N65

Football

N66

Racquet Sports

N67

Swimming & Other Water Recreation

N68

Winter Sports

N69

Equestrian

N6A

Golf

N70

Amateur Sports Competitions

N71

Olympics

N72

Special Olympics

N80

Professional Athletic Leagues

N99

Recreation & Sports N.E.C.*.

O - Youth Development

Code

Organization

O01

Alliance/Advocacy

O02

Management & Technical Assistance

O03

Professional Societies, Associations

O05

Research Institutes and Public Policy Analysis

O11

Single Organization Support

O12

Fund Raising and Fund Distribution

O19

Support N.E.C.*.

O20

Youth Centers, Clubs

O21

Boys Clubs

O22

Girls Clubs

O23

Boys and Girls Clubs

O30

Adult, Child Matching Programs

O31

Big Brothers, Big Sisters

O40

Scouting

O41

Boy Scouts of America

O42

Girl Scouts of the U.S.A.

O43

Camp Fire

O50

Youth Development Programs

O51

Youth Community Service Clubs

O52

Youth Development — Agricultural

O53

Youth Development — Business

O54

Youth Development — Citizenship

O55

Youth Development — Religious Leadership

O99

Youth Development N.E.C.*.

P - Human Services — Multipurpose and Other

Code

Organization

P01

Alliance/Advocacy

P02

Management & Technical Assistance

P03

Professional Societies, Associations

P05

Research Institutes and Public Policy Analysis

P11

Single Organization Support

P12

Fund Raising and Fund Distribution

P19

Support N.E.C.*

P20

Human Service Organizations

P21

American Red Cross

P22

Urban League

P24

Salvation Army

P26

Volunteers of America

P27

Young Men’s or Women’s Associations

P28

Neighborhood Centers

P29

Thrift Shops

P30

Children’s, Youth Services

P31

Adoption

P32

Foster Care

P33

Child Day Care

P40

Family Services

P42

Single Parent Agencies

P43

Family Violence Shelters

P44

In-Home Assistance

P45

Family Services for Adolescent Parents

P46

Family Counseling

P47

Pregnancy Centers

P50

Personal Social Services

P51

Financial Counseling

P52

Transportation Assistance

P58

Gift Distribution

P60

Emergency Assistance

P61

Travelers’ Aid

P62

Victims’ Services

P70

Residential Care & Adult Day Programs

P71

Adult Day Care

P73

Group Homes

P74

Hospices

P75

Supportive Housing for Older Adults

P80

Centers to Support the Independence of Specific Populations

P81

Senior Centers

P82

Developmentally Disabled Centers

P84

Ethnic, Immigrant Centers

P85

Homeless Centers

P86

Blind/Visually Impaired Centers

P87

Deaf/Hearing Impaired Centers

P88

LGBT Centers

P99

Human Services N.E.C.*.

Q - International, Foreign Affairs, and National Security

Code

Organization

Q01

Alliance/Advocacy Organizations

Q02

Management & Technical Assistance

Q03

Professional Societies, Associations

Q05

Research Institutes and Pubic Policy Analysis

Q11

Single Organization Support

Q12

Fund Raising and Fund Distribution

Q19

Support N.E.C.*.

Q20

Promotion of International Understanding

Q21

International Cultural Exchange

Q22

International Academic Exchange

Q23

International Exchange, N.E.C.*.

Q30

International Development

Q31

International Agricultural Development

Q32

International Economic Development

Q33

International Relief

Q34

International Education Development

Q35

International Democracy & Civil Society Development

Q36

International Science & Technology Development

Q38

International Environment, population & Sustainability

Q39

International Health Development

Q40

International Peace and Security

Q41

Arms Control, Peace

Q42

United Nations Association

Q43

National Security

Q50

International Affairs, Foreign Policy, & Globalization

Q51

International Economic & Trade Policy

Q70

International Human Rights

Q71

International Migration, Refugee Issues

Q99

International, Foreign Affairs, and National Security N.E.C.*.

R - Civil Rights, Social Action, Advocacy (R)

Code

Organization

R01

Alliance/Advocacy

R02

Management & Technical Assistance

R03

Professional Societies, Associations

R05

Research Institutes and Public Policy Analysis

R11

Single Organization Support

R12

Fund Raising and Fund Distribution

R19

Support N.E.C.*

R20

Civil Rights

R21

Immigrant’s Rights

R22

Minority Rights

R23

Disabled Persons’ Rights

R24

Women’s Rights

R25

Seniors’ Rights

R26

Lesbian, Gay Rights

R27

Patient’s Rights

R28

Children’s Rights

R29

Employee & Workers Rights

R30

Intergroup, Race Relations

R40

Voter Education, Registration

R60

Civil Liberties

R61

Reproductive Rights

R62

Right to Life

R63

Censorship, Freedom of Speech and Press Issue

R65

Freedom of Religion Issues

R67

Right to Die, Euthanasia Issues

R99

Civil Rights, Social Action, Advocacy N.E.C.*.

S - Community Improvement, Capacity Building

Code

Organization

S01

Alliance/Advocacy

S02

Management & Technical Assistance

S03

Professional Societies, Associations

S05

Research Institutes and Public Policy Analysis

S11

Single Organization Support

S12

Fund Raising and Fund Distribution

S19

Support N.E.C.*

S20

Community, Neighborhood Development

S21

Community Coalitions

S22

Neighborhood, Block Associations

S30

Economic Development

S31

Urban, Community Economic Development

S32

Rural Economic Development

S40

Business and Industry

S41

Chambers of Commerce & Business Leagues

S43

Small Business Development

S46

Boards of Trade

S47

Real Estate Associations

S50

Nonprofit Management

S80

Community Service Clubs

S81

Women’s Service Clubs

S82

Men’s Service Clubs

S99

Community Improvement, Capacity Building N.E.C

T - Philanthropy, Voluntaryism and Grantmaking Foundations

T01

Alliance/Advocacy

T02

Management & Technical Assistance

T03

Professional Societies, Associations

T05

Research Institutes and Public Policy Analysis

T11

Single Organization Support

T12

Fund Raising and Fund Distribution

T19

Support N.E.C.*

T20

Private Grantmaking Foundations

T21

Corporate Foundations

T22

Private Independent Foundations

T23

Private Operating Foundations

T30

Public Foundations

T31

Community Foundations

T40

Voluntaryism Promotion

T50

Philanthropy, Charity Voluntaryism Promotion

T70

Federated Giving Programs

T90

Named Trusts N.E.C

T99

Philanthropy, Voluntaryism, and Grantmaking Foundations N.E.C

U - Science and Technology

U01

Alliance/Advocacy

U02

Management & Technical Assistance

U03

Professional Societies, Associations

U05

Research Institutes and Public Policy Analysis

U11

Single Organization Support

U12

Fund Raising and Fund Distribution

U19

Support N.E.C.*

U20

General Science

U21

Marine Science and Oceanography

U30

Physical & Earth Sciences

U31

Astronomy

U33

Chemistry, Chemical Engineering

U34

Mathematics

U36

Geology

U40

Engineering and Technology

U41

Computer Science

U42

Engineering

U50

Biological & Life Sciences

U99

Science and Technology N.E.C

V - Social Science

V01

Alliance/Advocacy

V02

Management & Technical Assistance

V03

Professional Societies, Associations

V05

Research Institutes and Public Policy Analysis

V11

Single Organization Support

V12

Fund Raising and Fund Distribution

V19

Support N.E.C.*

V20

Social Science

V21

Anthropology, Sociology

V22

Economic

V23

Behavioral Science

V24

Political Science

V25

Population Studies

V26

Law, Jurisprudence

V30

Interdisciplinary Research

V31

Black Studies

V32

Women’s Studies

V33

Ethnic Studies

V34

Urban Studies

V35

International Studies

V36

Gerontology

V37

Labor Studies

V99

Social Science N.E.C

W - Public & Societal Benefit

W01

Alliance/Advocacy

W02

Management & Technical Assistance

W03

Professional Societies, Associations

W05

Research Institutes and Public Policy Analysis

W11

Single Organization Support

W12

Fund Raising and Fund Distribution

W19

Support N.E.C.*

W20

Government and Public Administration

W22

Public Finance, Taxation, Monetary Policy

W24

Citizen Participation

W30

Military, Veteran’ Organizations

W40

Public Transportation Systems

W50

Telecommunications

W60

Financial Institutions

W61

Credit Unions

W70

Leadership Development

W80

Public Utilities

W90

Consumer Protection

W99

Public, Society Benefit N.E.C

X - Religion-Related

X01

Alliance/Advocacy

X02

Management & Technical Assistance

X03

Professional Societies, Associations

X05

Research Institutes and Public Policy Analysis

X11

Single Organization Support

X12

Fund Raising and Fund Distribution

X19

Support N.E.C.*

X20

Christianity

X21

Protestant

X22

Roman Catholic

X30

Judaism

X40

Islam

X50

Buddhism

X70

Hinduism

X80

Religious Media, Communications

X81

Religious Film, Video

X82

Religious Television

X83

Religious Printing, Publishing

X84

Religious Radio

X90

Interfaith Coalitions

X99

Religion Related N.E.C

Y - Mutual/membership Benefit

Y01

Alliance/Advocacy

Y02

Management & Technical Assistance

Y03

Professional Societies, Associations

Y05

Research Institutes and Public Policy Analysis

Y11

Single Organization Support

Y12

Fund Raising and Fund Distribution

Y19

Support N.E.C.*

Y20

Insurance Providers

Y22

Local Benevolent Life Insurance Associations

Y23

Mutual Insurance Company & Associates

Y24

Supplemental Unemployment Compensation

Y25

State-Sponsored Worker’s Compensation Reinsurance Organizations

Y30

Pension and Retirement Funds

Y33

Teachers Retirement Fund Association

Y34

Employee Funded Pension Trusts

Y35

Multi-Employer Pension Plans

Y40

Fraternal Societies

Y41

Fraternal Beneficiary Societies

Y42

Domestic Fraternal Societies

Y43

Voluntary Employees Beneficiary (Non-Government)

Y44

Voluntary Employees Beneficiary (Government)

Y50

Cemeteries

Y99

Mutual/Membership Benefit N.E.C

Z - Unknown

Z99

Unknown

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