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 Submissions Processing Service Center (OSPC) to initiate the action, Attn: 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 cannot 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 and It cannot be changed.

EC — This code identifies the Type of Employment Taxes that an organization is or is not 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, 990T, 990PF and 5227) with a Document Code 80. To delete an EO filing requirement, use a Document Code 63.

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

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 are not 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 Area Office 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 service center controlling the account.

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 Subsection 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.

Status Code (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 Area Office (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 in situations when:

Affiliation Code (AF) — This code shows whether the organization received an individual ruling or is part of a Group Ruling. We do not normally change the AF 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.

Ruling Date (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 Foundation Code. This code identifies the type of foundation. The AO normally changes this code. The TF should be shown on IDRS CC INOLE, BMFOL or ENMOD. If a Foundation Code remains on the BMF because the Subsection was changed to one that does not require a Foundation Code, we can delete the Foundation Code 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 Advance Ruling Date. The AD should be shown on IDRS.

Cumulative List Indicator (CU) — This code identifies an organization that is to be included in the Cumulative List (Pub. 78) Supplement. The CU should be shown on IDRS.

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 ($$) will delete a Foreign or Location Address.