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Part 25. Special Topics

Chapter 7. Exempt Organizations Business Master File

Section 5. Exempt Organizations Extracts and On-Line Programs

25.7.5  Exempt Organizations Extracts and On-Line Programs

25.7.5.1  (12-01-2002)
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. The output from this program may consist of the following:

    • computer printouts

    • mail labels, or

    • unedited magnetic tapes.

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

  4. 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 AO

    3. All organizations containing a specific group exemption number, activity code or accounting period, etc.

  5. Downloadable Exempt Organization files found on "IRweb" and data on the RICS database may be used to obtain extracts previously handled by the standard extract program.

25.7.5.2  (09-20-2006)
Reimbursable Extracts

  1. Taxpayers may obtain Standard, or customized extracts of disclosable data from the EO/BMF.

  2. This service is provided on a cost reimbursable basis effected through the issuance of a contract by the Modernization Information Technology & Security Services (MITS).

  3. Inquiries and requests should be directed to SE:T:BSP. Once the request is received by SE:T:BSP, it is documented and forwarded to MITS.

  4. MITS will prepare a contract and forward it to the requestor for signature. Upon receipt of the signed contract, MITS will order the extract in the next monthly running of the Standard Extract program. Normally, requestors will receive their extract by the 12th of the month following the receipt of the signed contract (30 to 60 days). An information booklet will also be sent.

25.7.5.2.1  (12-01-2002)
Input Criteria (Reserved)

25.7.5.2.2  (12-01-2002)
Selection Criteria (Reserved)

25.7.5.2.3  (12-01-2002)
Sort Criteria (Reserved)

25.7.5.2.4  (12-01-2002)
Output Criteria (Reserved)

25.7.5.2.5  (09-20-2006)
Ordering Standard Extract Requests from Sources Within the Service

  1. Internal requests for EO Standard Extract listings must be submitted in writing to the Director, Office of Business Systems Planning, SE:T:BSP and should be signed at no less than the Division Chief level. Requests must state:

    1. What data is needed

    2. How the data should be sorted, and

    3. For what purpose the data is intended.

  2. Questions regarding the availability of desired data, or the sorting, or output format thereof, may be discussed with analysts within SE:T:BSP, by telephone, prior to formal submission of a request. Requests are normally received by the 15th day of the following month.

25.7.5.2.6  (09-20-2006)
Ordering Standard Extract Requests from Outside Sources

  1. Requests for EO Standard Extract listings from sources outside the Service must be submitted in writing to the Director, Office of Business Systems Planning, SE:T:BSP, for appropriate response and processing of the request. Mail label output is not available to sources outside of the Service.

  2. All listings will be furnished on a cost reimbursement basis except upon decision by the MITS that requiring reimbursement would be inappropriate, for example, under the following circumstances:

    • A minimum cost is involved

    • The listing is for official use by a Congressional Committee, or by a Federal or State agency cooperating with the Service in a joint project, etc.

  3. Upon receipt of a request for a Standard Extract listing from a source outside the Service, SE:T:BSP and MITS will undertake all necessary coordination for approval, including, for example:

    • matters of disclosure

    • feasibility of complying with the request

    • computation of reimbursable costs

    • issuance of a contract

    • identification of target dates

25.7.5.3  (12-01-2002)
Management Information Reports

  1. The following management information reports are forwarded to the AO:

    1. Private School Listing

    2. Group Exemption Roster (Document 6023)

    3. EO Private Foundation Listing

    4. Status 40 Register

25.7.5.3.1  (12-01-2002)
Private School Certification Listing

  1. Private School Certification Listing is a list of private schools that have/have not certified their compliance with racial nondiscrimination requirements. The listings are produced each December.

  2. It consists of two listings for Dallas sequenced alphabetically by organization name.

    1. The first listing identifies private schools that have certified compliance.

    2. The second listing identifies private schools that have not certified compliance.

  3. Criteria for selecting organizations for the listing are as follows:

    Code Number The Form 990 filing requirement is...
    Activity Code "046" or "047" "1" or "2"
    Foundation Code "11" "1" or "2"
    Foundation Code "10" "6"

  4. The Certification Question is on Schedule A, Part V, Question 35. Answers to the certification question are as follows:

    CODE ANSWER
    1 "YES"
    2 "NO"
    3 "Not Applicable" (N/A)
    3 Organization does not respond to our request for information.
    Thus if CODE It means...
    1, in position 1 the certification question is answered "Yes" and the return is signed by an officer or trustee of the organization.
    2, in position 1 the certification question is answered "NO" , or the certification question is answered "Yes" or "No" but there is no signature on the return; or all other situations not described in Code 1 or Code 3.
    3, in position 1 the answer to the certification question is "Blank" or there was no response to correspondence concerning the certification question; or there was no signature on the return and no response to correspondence. Or, the certification question is answered "Yes" and the return is properly signed.
    1, in position 2 the certification question is answered "Yes."
    2, in position 2 the certification question is answered "No."
    3, in position 2 the answer is left blank.
    1, in position 3 the return was signed by an officer or trustee of the organization.
    2, in position 3 there is no signature on the return.
    3, in position 3 there is no signature on the return and no response to correspondence.

25.7.5.3.2  (09-20-2006)
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. The Group Exemption Roster, Document 6023, 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.

25.7.5.3.3  (12-01-2002)
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."

  4. The format for the listing and an explanation of the fields is shown in Exhibit 25.7.5–5.

25.7.5.3.4  (09-20-2006)
Status 40 Register

  1. EO Entity in the Ogden Submission Processing Center (OSPC) works the Status 40 Register from an automated system. Hard copies of the register is no longer generated.

Exhibit 25.7.5-1  (12-01-2002)
Exempt Organizations Standard Extract Listing (Reserved)

RESERVED

Exhibit 25.7.5-2  (12-01-2002)
Activity Code Number of Exempt Organizations

Code Religious Activities
001 Church, Synagogue, etc.
002 Association of convention of churches
003 Religious order
004 Church Auxiliary
005 Mission
006 Missionary activities
007 Evangelism
008 Religious publishing activities
  Book store (use 918)
  Genealogical activities (use 904)
029 Other religious activities
   
Code Schools, Colleges and Related Activities
030 School, college, trade school, etc.
031 Special school for the blind, handicapped, etc.
032 Nursery school
  Day care center (use 574)
033 Faculty group
034 Alumni association or group
035 Parent or parent teachers association
036 Fraternity or sorority
  Key club (use 323)
037 Other student society or group
038 School or college athletic association
039 Scholarships for children of employees
040 Scholarships (other)
041 Student loans
042 Student housing activities
043 Other student aid
044 Student exchange with foreign country
045 Student operated business
  Financial support of schools, colleges, etc. (use 602)
  Achievement prizes or awards (use 914)
  Student book store (use 918)
  Student travel (use 299)
  Scientific research (See Scientific Research Activities)
046 Private School
059 Other school related activities
   
Code Cultural, Historical or Other Educational Activities
060 Museum, zoo, planetarium, etc.
061 Library
062 Historical site, records or reenactment
063 Monument
064 Commemorative event (centennial, festival, pageant etc.)
065 Fair
088 Community theatrical group
089 Singing society or group
090 Cultural performances
091 Art exhibit
092 Literary activities
093 Cultural exchanges with foreign country
094 Genealogical activities
... Achievement prizes or awards (use 914)
... Gifts or grants to individual (use 561)
... Financial support of cultural organizations (use 602)
119 Other cultural or historical activities
   
Code Other Instruction and Training Activities
120 Publishing activities
121 Radio or television broadcasting
122 Producing films
123 Discussion groups, forums, panels, lectures, etc.
124 Study and research (non-scientific)
125 Giving in formation or opinion (see also Advocacy)
126 Apprentice training
... Travel tours (use 299)
149 Other instruction and training
   
Code Health Services and Related Activities
150 Hospital
151 Hospital auxiliary
152 Nursing or convalescent home
153 Care and housing for the aged (see also 382)
154 Health clinic
155 Rural medical facility
156 Blood bank
157 Cooperative hospital service organization
158 Rescue and emergency service
159 Nurses’ register or bureau
160 Aid to the handicapped (see also 031)
161 Scientific research (diseases)
162 Other medical research
163 Health insurance (medical, dental, optical, etc.)
164 Prepaid group health plan
165 Community health planning
166 Mental health care
167 Group medical practice association
168 In-faculty group practice association
169 Hospital pharmacy, parking facility, food services, etc.
179 Other health services
   
Code Scientific Research Activities
180 Contract or sponsored scientific research for industry
181 Scientific research for government Scientific research (diseases) (use 161)
199 Other scientific research activities
   
Code Business & Professional Organizations
200 Business promotion (chamber of commerce, business league, etc.)
201 Real-estate association
202 Board of trade
203 Regulating business
204 Better Business Bureau
205 Professional association
206 Professional association auxiliary
207 Industry trade shows
208 Convention displays
  Testing products for public safety (use 905)
209 Research, development and testing
210 Professional athletic league
  Attracting new industry (use 403)
  Publishing activities (use 120)
  Insurance or other benefits for members (see Employee or Membership Benefit Organizations)
211 Underwriting municipal insurance
212 Assigned risk insurance activities
213 Tourist bureau
219 Other business or professional group
   
Code Farming and Related Activities
230 Farming
231 Farm bureau
232 Agricultural group
233 Horticultural group
234 Farmers’ cooperative marketing or purchasing
235 Financing crop operations
  FFA, FHA, 4-H club, etc. (use 322)
  Fair (use 065)
236 Dairy herd improvement association
237 Breeders association
249 Other farming and related activities
   
Code Mutual Organizations
250 Mutual ditch, irrigation, telephone, electric company or the like organization
251 Credit Union
252 Reserve funds or insurance for domestic building and loan association, cooperative bank, or mutual savings bank
253 Mutual insurance company
254 Corporation organized under an Act of Congress (see also 904)
... Farmer’s cooperative marketing or purchasing (use 234)
... Cooperative hospital service organization (use 157)
259 Other mutual organization
   
Code Employee or Membership Benefit Organizations
260 Fraternal beneficiary society, order, or association
261 Improvement of conditions of workers
262 Association of municipal employees
263 Association of employees
264 Employee or member welfare association
265 Sick, accident, death, or similar benefits
266 Strike benefits
267 Unemployment benefits
268 Pension or retirement benefits
269 Vacation benefits
279 Other services or benefits to members or employees
   
Code Sports, Athletic, Recreational and Social Activities
280 Country club
281 Hobby club
282 Dinner club
283 Variety club
284 Dog club
285 Women’s club
... Garden club (use 356)
286 Hunting or fishing club
287 Swimming or tennis club
288 Other sports club
... Boys Club, Little League, etc. (use 321)
296 Community center
297 Community recreational facilities (park, playground, etc.)
298 Training program
299 Travel hours
300 Amateur athletic association
... School or college athletic association (use 038)
301 Fund raising athletic or sports event
317 Other sports or athletic activities
318 Other recreational activities
319 Other social activities
   
Code Youth Activities
320 Boy Scouts, Girl Scouts, etc.
321 Boys Club, Little League, etc.
322 FFA, FHA, 4-H club, etc.
323 Key club
324 YMCA, YWCA, YMHA, etc.
325 Camp
326 Care and housing of children (orphanage, etc.)
327 Prevention of cruelty to children
328 Combat juvenile delinquency
349 Other youth organization or activities
   
Code Conservation, Environmental and Beautification Activities
350 Preservation of natural resources (conservation)
351 Combating or preventing pollution (air, water, etc.)
352 Land acquisition for preservation
353 Soil or water conservation
354 Preservation of scenic beauty
  Litigation (see Litigation and Legal Aid Activities)
  Combat community deterioration (use 402)
355 Wildlife sanctuary or refuge
356 Other conservation, environmental or beautification activities
   
Code Housing Activities
380 Low-income housing
381 Low and moderate income housing
382 Housing for the aged (see also 153)
  Nursing or convalescent home (use 152)
  Student housing (use 042)
  Orphanage (use 326)
398 Instruction and guidance on housing
399 Other housing activities
   
Code Inner City or Community Activities
400 Area development, redevelopment or renewal
... Housing (see Housing Activities)
401 Homeowners’ association
402 Other activity aimed at combating community deterioration
403 Attracting new industry or retaining industry in an area
404 Community promotion
  Community recreational facility (use 297)
... Community center (use 296)
405 Loans or grants for minority businesses
... Job training, counseling, or assistance (use 566)
... Day care center (use 574)
... Civil rights activity (see Civil Rights Activities)
... Referral service (social agencies) (use 569)
... Legal aid to indigents (use 462)
406 Crime prevention
407 Volunteer firemen’s organization or auxiliary
... Rescue squad (use 158)
408 Community service organization
429 Other inner city or community benefit activities
   
Code Civil Rights Activities
430 Defense of human and civil rights
431 Elimination of prejudice and discrimination (race, religion, sex, national origin, etc.)
432 Lessen neighborhood tensions
... Litigation (see Litigation and Legal Aid Activities)
... Legislative and political activities (see that caption)
449 Other civil rights activities
   
Code Litigation and Legal Aid Activities
460 Public interest litigation activities
461 Other litigation or support of litigation
462 Legal aid to indigents
463 Providing bail
465 Plan under IRC 120 (including IRC 501(c)(20) organizations)
   
Code Legislative and Political Activities
480 Propose, support, or oppose legislation
481 Voter information on issues or candidates
482 Voter education (mechanics of registering, voting, etc.)
483 Support, oppose, or rate political candidates
484 Provide facilities or services for political campaign activities
509 Other legislative and political activities
   
Code Advocacy — Attempt to influence public opinion concerning:
510 Firearms control
511 Selective Service System
512 National defense policy
513 Weapons systems
514 Government spending
515 Taxes or tax exemption
516 Separation of church and state
517 Government aid to parochial schools
518 U.S. foreign policy
519 U.S. military involvement
520 Pacifism and peace
521 Economic political system of U.S.
522 Anti-communism
523 Right to work
524 Zoning or rezoning
525 Location of highway or transportation system
526 Rights of criminal defendants
527 Capital punishment
528 Stricter law enforcement
529 Ecology or conservation
530 Protection of consumer interests
531 Medical care system
532 Welfare system
533 Urban renewal
534 Busing students to achieve racial balance
535 Racial integration
536 Use of intoxicating beverage
537 Use of drugs or narcotics
538 Use of tobacco
539 Availability of erotica
540 Sex education in public schools
541 Population control
542 Birth control methods
543 Legalized abortion
559 Other matters
   
Code Other Activities Directed to Individuals
560 Supplying money, goods or services to the poor
561 Gifts or grants to individuals (other than scholarships)
  Scholarships (other) (use 040)
  Student loans (use 041)
562 Other loans to individuals
563 Marriage counseling
564 Family planning
565 Credit counseling and assistance
566 Job training, counseling, or assistance
567 Draft counseling
568 Vocational counseling
569 Referral service (social agencies)
572 Rehabilitating convicts or ex-convicts
573 Rehabilitating alcoholics, drug abusers, compulsive gamblers, etc.
574 Day care center
575 Services for the aged (see also 153 and 382)
... Training of or aid to the handicapped (see 031 and 160)
   
Code Activities Directed to Other Organizations
600 Community Chest, United Way, etc.
601 Booster club
602 Gifts, grants, or loans to other organizations
603 Non-financial services or facilities to other organizations
   
Code Other Purposes and Activities
900 Cemetery or burial activities
901 Perpetual care fund (cemetery, columbarium, etc.)
902 Emergency or disaster aid fund
903 Community trust or component
904 Government instrumentality or agency (see also 254)
905 Testing products for public safety
906 Consumer interest group
907 Veterans’ activities
908 Patriotic activities
909 Non-exempt charitable trust — 4947(a)(1)
910 Domestic organization with activities outside U.S.
911 Foreign organization
912 Title holding corporation
913 Prevention of cruelty to animals
914 Achievement prizes or awards
915 Erection or maintenances of public building or works
916 Cafeteria, restaurant, snack bar, food service, etc.
917 Thrift shop, retail outlet, etc.
918 Book, gift, or supply store
919 Advertising
920 Loans or credit reporting
921 Loans or credit reporting
922 Endowment fund or financial reporting
923 Indians (tribes, cultures, etc.)
924 Traffic or tariff bureau
925 501(c)(1) with 50% deductibility
926 Government instrumentality other than 501©
927 Fund raising
928 Non-exempt charitable trust — 4947(a)(2)
931 Withdrawal liability payment fund
990 Section 501(k) child care organization
994 170(b)(1)(A)(vi) determinations
995 509(a)(2) determinations
998 Denials, failed to establish or refusal to rule

Exhibit 25.7.5-3  (12-01-2002)
Private School Certification Listing

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KEY
(1) Organization Name
(2) EIN
(3) Certification Code
(4) Document Locator Number (DLN)
(5) Address
(6) City
(7) State
(8) Zip Code
(9) 990T Filing Requirement
(10) Activity Code (ACT)
(11) Foundation Code
(12) Tax Period

Exhibit 25.7.5-4  (12-01-2002)
Group Exemption Roster

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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

Exhibit 25.7.5-5  (12-01-2002)
Key - EO Private Foundation Listing (Reserved)

RESERVED

Exhibit 25.7.5-6  (12-01-2002)
Status 40 Register (Reserved)

RESERVED


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