25.7.7  EO/BMF Reports

Manual Transmittal

November 10, 2014

Purpose

(1) This transmits revised text for IRM 25.7, Exempt Organizations/Business Master File Handbook (EO/BMF), Section 7, EO/BMF Reports.

Material Changes

(1) Editorial changes made throughout.

(2) Removed all references to Table 2, which is now obsolete.

(3) Removed all references to EO Report of Delinquent Returns, which is now obsolete.

(4) Removed all references to EO Mailing Labels, which is now obsolete.

(5) Added information for Table 4, EO Returns Processed Statistical Summary.

(6) Added Control-D report information to all reports.

Effect on Other Documents

IRM 25.7.7 dated (09-20-2006) is superseded.

Audience

Tax Exempt and Government Entities employees.

Effective Date

(01-01-2015)

Maria Hooke
Director, Business Systems Planning
Tax Exempt and Government Entities Division

25.7.7.1  (01-01-2015)
Overview of Exempt Organizations/Business Master File (EO/BMF) Reports

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

  2. EO outputs consist of two general types:

    1. Existing BMF outputs

    2. EO/BMF outputs

25.7.7.1.1  (01-01-2015)
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 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.

  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 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  (01-01-2015)
EO Statistical Reports

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

    1. 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

25.7.7.2.1  (01-01-2015)
EO Return Posting Analysis (Statistical Summary) — Table 1 (BMF Management Information Report)

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

    1. 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.

    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.

      Note:

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

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

25.7.7.2.2  (01-01-2015)
EO Entity Analysis (Statistical Summary) — Table 3 — National Totals

  1. 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:

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

25.7.7.2.3  (01-01-2015)
EO Returns Processed Statistical Summary-Table 4

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

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

    1. current tax year,

    2. first prior tax year,

    3. all prior tax years,

    4. total (all tax years together), and

    5. amended returns.

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

    1. current tax year,

    2. first prior tax year,

    3. all prior tax years,

    4. total (all tax years together), and

    5. amended returns.

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

  5. There is a section for each EO form including:

    1. Form 990

    2. Form 990-EZ

    3. Form 990N

    4. Form 990-PF

    5. Form 4720

    6. Form 5227

    7. Form 1065

    8. Form 8871

    9. Form 8872

    10. Form 5768

    11. Form 5578

    12. and Form 1041-A.

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


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