25.7.7  EO/BMF Reports

25.7.7.1  (12-01-2002)
Overview of Exempt Organizations/Business Master File (EO/BMF) Reports

  1. EO/BMF outputs consist of management information/statistical tabulation summaries and mailing labels.

  2. EO outputs consist of two general types:

    1. Existing BMF outputs

    2. EO/BMF outputs

  3. The BMF Accounts Register and BMF Name Directory provides information on exempt organizations. See IRM 21.2.2, Research, for a detailed description of these registers.

25.7.7.1.1  (09-20-2006)
Schedule Posting Cycles

  1. 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 Distributive Input System (DIS) Integrated Submission and Remittance Processing System (ISRP) and error correction for all errors detected during computer processing at the service center. Each week, the service center computer facility will ship computer tapes to MCC for their processing. MCC processes these tapes to the BMF. 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.

  2. 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.

  3. 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.

  4. EP/EO Determination System/EP/EO Application Control System (EDS/EACS) updates its data base and sends any TC 000, or effective January 1,1988, 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.

25.7.7.2  (12-01-2002)
EO Printed Registers, Rosters and Lists

  1. The following reports are generated from the EO/BMF:

    1. Table Title Report Symbol
      1 EO Return Posting Analysis (Statistical Summary) NO-E/EO–29
      2 EO National Totals of Return Data (Statistical Summary) NO-E/EO–29
      3 EO Entity Analysis (Statistical Summary) NO-E/EO–29
      4 EO Returns Processed Statistical Summary NO-E/EO–29
      IDRS EO Report of Delinquent Returns NO7100–31(EO)

25.7.7.2.1  (09-20-2006)
EO Return Posting Analysis (Statistical Summary) — Table 1 (BMF Management Information Report)

  1. The EO Return Posting Analysis (Statistical Summary) — Table 1 — Report Symbol NO-E/EO–29 See Exhibit 25.7.7-1.for a computerized report produced quarterly showing:

    1. EO returns posted by gross receipts (year to date) sequenced by area office within AO. 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.

    2. 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.

  2. MCC produces seven (7) copies of Table 1 and is distributed as follows:

    1. SE:T:BSP — three (3) copies

    2. SE:T:RA — one (1) copy

    3. SE:T:EO — one (1) copy

    4. Area Office — one (1) copy — each receives its portion

25.7.7.2.2  (09-20-2006)
EO National Totals of Return Data (Statistical Summary) — Table 2 (BMF Management Information Report)

  1. The EO National Totals of Return Data (Statistical Summary) — Table 2 — Report Symbol NO-E/EO–29 See Exhibit 25.7.7-2.is a computerized report, divided into two parts, produced monthly (with the exception that January and February months will be combined), showing:

    1. Current Year — provides aggregate return data of Forms 990, 5227, 990PF, 990T and 4720 that have a return posted for the taxable year currently being processed, i.e., 1994 due and processed in 1995.

    2. Process Year — provides aggregate return data of Forms 990, 5227, 990PF, , 990T and 4720 that have a return posting for the taxable year currently being processed, i.e. fiscal year 2000 returns processed in 2001. Table 2 will provide management, Congress, etc. with data concerning total private foundation assets, net investment income tax, etc.

    3. Provides for the number of returns comprising aggregate return data in a. and b. above.

  2. MCC produces three (3) copies of Table 2 and is distributed to SE:T:BSP.

25.7.7.2.3  (09-20-2006)
EO Entity Analysis (Statistical Summary) — Table 3 — National Totals

  1. The EO Entity Analysis (Statistical Summary) — Table 3 — National Totals — Report Symbol NO-E/EO–29 See Exhibit 25.7.7-3.is a computerized National report produced monthly (with the exception that January and February months will be combined) showing:

    1. Total EO entities, new additions and deletions for report period

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

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

    4. Return Filing Requirement by month of accounting period ending

    5. 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.

  2. MCC produces five (5 ) copies and is distributed as follows:

    1. SE:T:BSP — three (3) copies

    2. SE:T:RA — one (1) copy

  3. This National report can be provided to the AO, if desired, by contacting SE:T:BSP.

25.7.7.2.4  (12-01-2002)
EO Report of Delinquent Returns — IDRS

  1. EO Report of Delinquent Returns — IDRS — Report Symbol NO–710031 (EO) See Exhibit 25.7.7-6.is a computerized report, produced monthly, sequenced by district office and type of return within each Subsection showing:

    1. Number of first through fourth notices and TDI’s issued

    2. Dispositions of items in (1) above

    3. Ending inventory of items in (1) above

    4. TDl’s transferred

    5. TDI’s suppressed

  2. This report will be used to advise management of where the highest areas of noncompliance are by Subsection, number of TDI’s worked by Collection Activity, and to provide the Commissioner with recommendations in utilizing his discretionary authority under IRC 6033(a)(2)(B).

  3. This report is now only available on-line.

25.7.7.2.5  (12-01-2002)
EO Mailing Labels

  1. EO/BMF produces labels for mailing to exempt organizations return forms in the Form 990 Series Returns. The labels use the BMF Name Lines, rather than their equivalents from the EO Entity Submodule. Mail labels for documents other than return forms usually contain only the name and address of the organizations and are produced only as needed. Those for return forms are produced three times during the process year (cycles 17, 34 and 52) based on the accounting period of the organization. In addition to the name and address, labels for mailing return forms contain the organization’s check digit, EIN, the type of return to be filed, the tax period ending (CCYYYYMM), service center code, Affiliation Code, Foundation Code, Group Exemption Number and Subsection Code. At the end of line 1 of the label there will be a form/package code indicating which 990 package to send.

    Example:


    AB 52–1234567 200112198712 07 03 15 3 GEN lB

    Marshall Family Foundation
    1234 Main Street Anytown,
    Virginia 22305

Exhibit 25.7.7-1  (12-01-2002)
EO Return Posting Analysis (Statistical Summary) — Table 1 — National Totals

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Exhibit 25.7.7-2  (12-01-2002)
EO National Totals of Return Data (Statistical Summary) — Table 2

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Exhibit 25.7.7-3  (12-01-2002)
EO Entity Analysis (Statistical Summary) — Table 3 — National Totals

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Exhibit 25.7.7-4  (12-01-2002)
(Reserved)

RESERVED

Exhibit 25.7.7-5  (12-01-2002)
(Reserved)

RESERVED

Exhibit 25.7.7-6  (12-01-2002)
EO Report of Delinquent Returns — IDRS

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