25.7.5  Exempt Organizations Extracts and On-Line Programs

Manual Transmittal

December 06, 2013

Purpose

(1) This transmits a complete revision of IRM 25.7.5, Exempt Organizations/Business Master File Handbook (EO/BMF), Exempt Organizations Extracts and On-Line Programs

Material Changes

(1) Various editorial changes throughout to update dates and correct errors in style and spelling.

(2) IPU 13U0756 issued 04-18-2013 IRM 25.7.5.1(2) - Removed paragraph 2 as the computer printouts, mail labels and unedited magnet tapes are no longer output.

(3) IPU 13U0756 issued 04-18-2013 IRM 25.7.5.2 - Removed entire subsection as extracts are no longer done. Renumbered subsequent subsection.

Effect on Other Documents

MT for IRM 25.7.5 dated 01/01/2013 is obsolete and interim guidance incorporated from IRM Procedural Updates (IPU) 13U0756.

Audience

Tax Exempt and Government Entities employees.

Effective Date

(01-01-2014)

Maria Hooke
Director, TE/GE Business Systems Planning SE:T:BSP

25.7.5.1  (01-01-2014)
Overview of Standard Extract Program

  1. The Exempt Organizations (EO) Standard Extract Program is a computer program that is run on a monthly basis (except for January) at the Martinsburg Computing Center (MCC), to allow for the extraction of both entity and limited return information from EO accounts contained on the Business Master File (BMF).

  2. Standard Extract listings are available for use by Service personnel, and, to the extent provided in IRC 6104, to members of the general public.

  3. Standard Extract data has proven useful in providing information on specific types or classes of organizations, without the need for special programming to extract such data. Typical examples of uses for this data have included:

    1. Identify all organizations exempt under a specific IRC subsection

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

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

  4. Downloadable Exempt Organization files found on irweb.irs.gov, and data on the Return Information Control System (RICS) database may be used to obtain extracts previously handled by the standard extract program.

25.7.5.2  (01-01-2014)
Management Information Reports

  1. The following management information reports are forwarded to the Area Office (AO):

    1. Private School Listing

    2. Group Exemption Roster (Document 6023)

    3. EO Private Foundation Listing

25.7.5.2.1  (01-01-2014)
Group Exemption Roster

  1. The Group Exemption Roster is designed to serve as a convenient reference and to provide key data in the following areas:

    1. Processing applications for exemption (EACS/EDS)

    2. Preparing vouchers for the Master File systems

    3. Processing required returns from EOs

    4. Responding to information requests concerning organizations holding group exemptions.

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

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

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

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

  3. The alphabetic listing will show all accounts with:

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

    2. The Parent’s name (50 characters)

    3. EIN

    4. GEN

    5. Ruling date

    6. Subsection Code

    7. Classification Code(s)

    8. Status Code

    9. File Folder Number

    10. Primary Activity Code

    11. Deductibility Code and Year

    12. The City and State where the parent is currently located

  4. At the end of the alphabetic listing, following the last account, is the total number of active central organizations as of the revision date. The numeric listing contains the same organizations in GEN order but will also show 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.

  5. The roster can be used to identify organizations that may be covered by a group ruling. See Exhibit 25.7.5-1, Group Exemption Roster for an explanation.

25.7.5.2.2  (01-01-2014)
EO Private Foundation Listing

  1. 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.

  2. 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. We have also included a summary of the Income Codes, even though the Income Code does not show on any listing page. This is for statistical purposes.

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

25.7.5.2.3  (01-01-2014)
Status 40 Register

  1. 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.

Exhibit 25.7.5-1 
Group Exemption Roster

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

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