AccessibilitySkip to Top NavigationSkip to Main ContentHome  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 3. Submission Processing

Chapter 11. Returns and Documents Analysis

Section 12. Exempt Organization Returns (Cont. 1)

3.11.12  Exempt Organization Returns (Cont. 1)

3.11.12.1 
Exempt Organization Returns

3.11.12.1.38  (01-01-2008)
♦Statute Return♦

  1. Any return with a Received Date that is 2 years and 9 month or more after the Return Due Date is a potential Statute Control return.

  2. All potential statute returns (per (1) above) must be routed to the Statute Control Unit daily or more often if needed.

    Exception:

    Edit CCC "W" , continue processing and do not route to Statute Control Unit for clearance if any of the following conditions are present:

    1. Compliance (6020(b)) returns.

    2. A return with "TC59X" or "ICS" is notated on the face of the return.

    3. Returns that are substitute returns prepared by Examination (SFR notated in top margin).

    4. Returns with a stamp indicating a previous clearance by the Statutes Control unit within the last ninety days.

    5. Return is for a "zero" filer with no transcribed lines on Form 990, Parts I-XI, or Form 990-EZ, Parts I-V (see IRM 3.11.12.1.44).

  3. Statute returns are unprocessable until they are cleared by Statute Control.

    If Then
    The return is numbered, 1. Edit Action Code 310 for Forms 990/990–EZ, 990–PF, 990-T, 1120-POL, 5227 and 8872 or CCC "U" for all other forms on the return.
    2. Attach Form 4227 and check the box for "Statute Control."
    3. Leave return in batch and continue processing.
    The return is unnumbered, 1. Do not continue processing.
    2. Pull the return from the batch.
    3. Attach Form 4227 and check the box for Statute Control.

  4. Edit a CCC "W" if the return has been cleared by the Statute Control Unit. Statute will stamp or indicate clearance on the front of the return.

    Exception:

    CCC "W" is not valid for Form 8872. Do not edit CCC "W" on this form.

3.11.12.1.39  (01-01-2008)
♦Secured/Prepared Returns♦

  1. Collection/Compliance functions secure returns from the taxpayer and also prepare returns if the taxpayer does not provide them.

    Note:

    Form 3198, Form 3198–A or Form 13133 may be attached.

    1. Returns notated "6020(b)" are prepared by Collections.

    2. Returns notated "TC59X" or "ICS" (Integrated Collections System) are secured by Collections.

    3. Returns notated "SFR" (Substitute for Return) are prepared by Examination.

    4. Returns notated "Process as Original" with an attached Form 3198, Form 3198-A or Form 13133 are secured by Examination. The "Delinquent Return" box on Form 3198, Form 3198-A or Form 13133 should be checked.

3.11.12.1.39.1  (01-01-2008)
♦IRC 6020(b) Prepared by Collections♦

  1. When the taxpayer fails to file a required return, §6020(b) of the Internal Revenue Code is the authority for IRS to prepare the return.

  2. These returns are identified by the notation "PREPARED AND SIGNED UNDER THE AUTHORITY OF 6020(b) OF THE INTERNAL REVENUE CODE" which is located in the top margin of page 1 of the return.

    1. Returns must have a Received Date. If no received date is present per the Compliance Function, follow the normal procedures for editing the Received Date.

    2. Returns must be signed by a Compliance Function representative. If not signed, route back to the Area Office using Form 4227.

    3. Edit CCC "D" , "R" , "V" and/or "8" if the Revenue Officer notates penalties should not be assessed per IRMs 3.11.12.1.15 and 3.11.12.1.21.

    4. Do not send the return back or correspond with the taxpayer for unprocessable conditions.If an unprocessable condition exists, route back to the Area Office using Form 4227.

    5. Edit CCC "W" if the Received Date is more than 2 years and 9 months after the return due date. Do not send the return to Statute Control. See IRM 3.11.12.1.38.

    6. Do not forward the return to be imaged.

3.11.12.1.39.2  (01-01-2008)
♦Collection Secured Returns♦

  1. These returns are identified by the notations "TC59X" or "ICS" .

    1. Do Not edit CCC "G"

    2. Correspond for conditions that cannot be processed (e.g., missing signature, missing schedules, etc.).

    3. Edit CCC "W" if the Received Date is more than 2 years 9 months after the Return Due Date. Do not send the return to Statute Control. See IRM 3.11.12.1.38.

3.11.12.1.39.3  (01-01-2008)
♦Examination Prepared♦

  1. These returns are identified by the notation "SFR" or "SUBSTITUTE RETURN" on Page 1.

    1. Return must have a Received Date. If no Received Date is present, follow the normal procedures for editing the Received Date.

    2. Do not send the return back or correspond with the taxpayer for unprocessable conditions.If an unprocessable condition exists, route back to Examination using Form 4227.

    3. If Form 3198, Form 3198-A,or Form 13133 is attached, edit the CCCs that are indicated on the form.

    4. Edit CCC "W" if the Received Date is more than 2 years 9 months after the Return Due Date. Do not send the return to Statute Control. See IRM 3.11.12.1.38.

3.11.12.1.39.4  (01-01-2008)
♦Examination Secured♦

  1. These returns are identified by the notation "Process as Original" on page 1 of the return and a Form 3198, Form 3198-A or Form 13133 is attached with the "Delinquent Return" box checked.

    1. Do not edit CCC "G" on these returns.

    2. Correspond for conditions that cannot be processed (e.g., missing signatures, missing schedule, etc.).

    3. On the attached Form 3198 , Form 3198–A or Form 13133, review the "Freeze from Refunding" (Form 3198 and Form 3198–A), "Hold Credit on Module - Generate TC570" (Form 13133) box to determine if the return should be edited with CCC "X" .

    4. Edit CCC "W" if the Received Date is more than 2 years 9 months after the Return Due Date. Do not send to Statute Control function. See IRM 3.11.12.1.38.

3.11.12.1.40  (01-01-2008)
Service Level Agreements

  1. Service Level Agreements (SLA) identify certain service levels or performance standards.

3.11.12.1.40.1  (01-01-2008)
National Taxpayer Advocate Service (TAS)
Service Level Agreements

  1. National Service Level Agreements have been established between the Taxpayer Advocate Service (TAS) and each Operating Division. The SLAs contain basic requirements for handling TAS-referred cases, and include specific actions to take on TAS referrals and specific timeframes for completing those actions.

  2. The SLAs can be found at http://tasnew.web.irs.gov/index.asp and procedures found in IRM 13, Taxpayer Advocate Service.

3.11.12.1.40.1.1  (01-01-2008)
TAS Operations Assistance
Requests (OARs)

  1. Taxpayer Advocate Service uses the Operation Assistance Request (OAR) process to refer cases when TAS lacks either the statutory or delegated authority to resolve a taxpayer's problem. The TAS utilizes Form 12412, Operations Assistance Request, to initiate the OAR process.

  2. In cases requiring an OAR, TAS will complete Form 12412 and forward the case to the Operating Division Liaison via Form 3210. The Operating Division Liaison will review the case, assign it to the appropriate area, and monitor the case through its conclusion.

  3. The Operating Divisions and Functions will acknowledge receipt and provide the name and phone number of the IRS employee assigned to work the case within one (1) workday of receipt of the OAR involving an economic hardship case (Criteria 1-4). The Operating Divisions and Functions will provide a relief/no relief decision within three (3) workdays of acknowledging receipt of an OAR. The decision will be in writing, via facsimile, or hand delivery to the TAS case advocate.

  4. The Operating Divisions and Functions will acknowledge receipt and provide the name and phone number of the IRS employee assigned to work the case within three (3) workdays of receipt of the OAR involving a systemic or procedural hardship (Criteria 5-7). The TAS employee will then negotiate a reasonable timeframe with the IRS employee assigned to resolve the case.

  5. Every effort must be made to expedite completion of OAR cases. Timeframes for the assigned area to complete the case will be indicated on Form 12412.

    1. If resolution of a taxpayer's case cannot be completed by the requested timeframe or by a negotiated extension date, the employee will immediately notify his or her manager.

    2. The manager/employee will work with the Taxpayer Advocate contact listed on Form 12412 to arrive at agreed-upon timeframes for follow-up based on the facts and circumstances of the particular case.

    3. The manager/employee assigned the case will discuss his or her findings and recommendations on the final disposition of the case with the appropriate TAS contact. The TAS contact is responsible for communicating the final decision on the case to the taxpayer however, this does not prohibit the manager/employee from also communicating that decision to the taxpayer.

    4. If the TAS contact and the manager/employee assigned the case cannot agree upon the resolution to the taxpayer's problem, the TAS employee will elevate this disagreement to his or her manager who will discuss it with the appropriate Operating Division manager. The manager/employee assigned the case will also elevate any disagreement to his or her manager.

    5. Upon resolution of the case, the BOD/Function employee assigned the OAR will complete section VI of Form 12412, Operations Assistance Request, and return it to the TAS Case Advocate assigned the case. The Form 12412 will be returned within three (3) workdays from the date that all actions have been completed and transactions posted.

  6. For more detailed information, please refer to: IRM 13, Taxpayer Advocate Service and http://advocate.no.irs.gov/Library/Library.htm#Service.

3.11.12.1.40.2  (01-01-2008)
Tax Exempt/Government Entities (TE/GE) and
Wage & Investment Small Business/Self-Employed (W&I)
Service Level Agreement

  1. The TE/GE and W&I SLA identifies a set of processing and customer service targets in which the TE/GE Division and the W&I Division agree on an acceptable level of service for the term of the agreement.

  2. Underlying this SLA are six key service needs:

    • Timely processing of submissions

    • Accurate processing of submissions

    • Striving for continuous improvement in processing of submissions (i.e., returns, correspondence, remittance, etc.)

    • Procedural changes

    • Workload

    • Resources

3.11.12.1.41  (01-01-2008)
Taxpayer Requests for Copies

  1. If the taxpayer asks to receive copies of blank tax forms and/or schedules, route the request to the CRX Letters Unit. If the request includes information needed to process the return, photocopy the request and route the photocopy to the CRX Unit. Leave the original request with the return.

  2. If the taxpayer requests copies of their previously-filed returns, route the request to RAIVS.

3.11.12.1.42  (01-01-2008)
Tax Period

  1. An organization may have only one accounting period.

  2. The accounting period must meet the "52/53" week rule defined in (a) and (b) below: See Exhibit 3.11.12-34.

    1. If the tax period ending date is not more than 3 days after the beginning of the month, edit the previous month.

    2. If the tax period ending date is not more than 6 days before the end of the month, edit the month shown.

  3. The tax period is the year and last month of the approved accounting period of the organization.

    Note:

    A tax period should always end on the last day of the month except as otherwise specified. Ignore a minor discrepancy such as October 30 instead of October 31.

  4. Identify the tax period from the accounting period written above the name line, the IRS label, approved Form 1128, Rev. Proc. 85–58, or other statement on the return.

  5. Edit the Tax Period to the right of the form title or below the Tax Year Ended on a CP notice in YYMM format.

    Exception:

    Do NOT edit the Tax Period UNLESS the Tax Period ending is other than current processing year (i.e., 200812).

    Exception:

    Form 8872 current calendar year returns must be edited.

  6. Edit as follows:

    If Then
    The return is for current calendar year No editing is required.
    The return is for a prior year Edit the Tax Period.
    The taxpayer has notated a Tax Period other than the preprinted year on the return or label Edit/underline the Tax Period based on the taxpayers indication.
    The Tax Period is missing, incomplete, or illegible Review the return and attachments for the correct Tax Period.

    1. If found, edit the Tax Period.

    2. If unable to determine, process using current calendar year.

    Exception:

    If Form 8872 does not have a period ending date, do not edit as YY12. See IRM 3.11.12.14.3

    Caution:

    If a From 5578 has a tax period of 18 months or more in the future, see IRM 3.11.12.9.1(3)(c) "note" .

  7. Correspond using letter 319C if the accounting period is more than 12 months or the accounting period does not meet the "52/53" week rule.

    Note:

    These instructions also apply to "zero" filers.

  8. Request INOLES, ENMOD, and BMFOLI research if the accounting period is less than 12 months. See IRMs 3.11.12.1.25, 3.11.12.1.36 and 3.11.12.1.36.1.

3.11.12.1.43  (01-01-2008)
Unprocessable Return

  1. An unprocessable EO return is either of the following:

    1. A return with completely illegible entries.

    2. A return with completely contradictory and unperfectable entries.

  2. Correspond for a processable return if both of the following apply:

    1. The name, address, and EIN are perfectible.

    2. The return is unnumbered.

  3. Give the return to your manager to destroy if the name and EIN cannot be perfected on an unnumbered, unprocessable return.

  4. Route a numbered, unprocessable return to Rejects per IRM 3.11.12.1.11.

3.11.12.1.44  (01-01-2008)
Zero Filer Defined
(Forms 990, 990-EZ)

  1. A zero filer is defined as a U.S. or foreign organization or an organization formed in a U. S. Possession/Territory (Rev. Proc. 2003-21), with gross receipts less than the filing requirement.

  2. Form 990: determine if an organization is a zero filer by adding Part I, Lines 6(b), 8(b) Columns (A) and (B), 9(b), and 10(b) to Line 12.

    Caution:

    Do not use Box K under the entity section as the only indication of a zero filer.

  3. Form 990-EZ: determine if an organization is a zero filer by adding the positive version of Part I, Lines 5b, 6b and 7b to Line 9.

    Caution:

    Do not use Box K under the entity section as the only indication of a zero filer.

  4. Process the return as a zero filer if any of the following apply:

    1. The computation in (2) or (3) above is $25,000 or less.

    2. The computation in (2) or (3) above is $37,500 or less, Box K is checked, and the organization states this is their initial year of operation.

    3. The computation in (2) or (3) above is $75,000 or less, Box K is checked, and the initial box is not checked. Note: If the initial box is checked, see (b) above.

    4. The tax period is 7911 or prior.

    5. The return has no amounts more than $0 and the entity section is complete enough to perfect or research.

3.11.12.1.44.1  (01-01-2008)
Zero Filer
Perfection
(Forms 990, 990-EZ)

  1. Do the following to completely perfect a zero filer return with NO transcribed lines in Parts I-XI (Form 990) or Parts I-V (Form 990-EZ) :

    1. Perfect the name control, address, EIN, tax period, and received date.

    2. Attach an edit sheet and edit the DDP amount paid in box 7 if the organization paid a DDP and the return was received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . See IRM 3.11.12.19.

    3. Edit the received date in the center portion of the return. Circle unnecessary received dates.

    4. Edit a CCCs "R" and "V" in the center portion of the return below the entity section. Edit CCC's "F" , "G" , "W" , or "Y" as appropriate.

    5. Edit Organization Code 9.

    6. Edit the ERS Action Code in the bottom left corner of the return, as required.

      Exception:

      For early filed returns, see IRM 3.11.12.1.22.

    7. Correspond for the signature if missing.

  2. Do the following to completely perfect a zero filer return with transcribed lines in any of Parts I-XI (Form 990) or Parts I-V (Form 990-EZ) :

    1. Perfect the name control, address, EIN, tax period, and received date.

    2. Attach an edit sheet and edit the DDP amount paid in box 7 if the organization paid a DDP and the return was received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . See IRM 3.11.12.19.

    3. Edit the received date in the center portion of the return. Circle unnecessary received dates.

    4. Edit CCCs "R" and "V" in the center portion of the return below the entity section. Edit CCCs "F" , "G" , "W" , or "Y" , as appropriate.

    5. Edit and underline Organization Code 9.

    6. Perfect the remaining form in the same manner as a non-zero filer return regardless of the organization's "Total Revenue" (Line 12).

    7. Correspond for a completed Form 990/990-EZ and Schedules A and B if required information is missing.

    8. Correspond for the signature if missing.

    9. Do NOT consider a zero, dash, none, or N/A as a transcribed entry.

3.11.12.1.45  (01-01-2008)
CP 140/144
Reply
Examination
and Perfection

  1. Always ensure a CP 140/144 attached to a return is for the same tax period. If not, separate them.

  2. Perfect a CP and a return for the same tax period by attaching the CP to the back of the return, "X" ing the CP, and perfecting the return.

  3. Perfect a loose CP reply by doing the following: See Figure 3.11.12-10 and Figure 3.11.12-11.

    1. Consider all information in the reply.

    2. Ensure the reply resolves why the organization has not filed, such as "Gross receipts less than $25,000," "Assets, but inactive," "No charitable activities."

    3. Route the reply if a CP Routing Condition exists.

    4. Underline the name control.

    5. Perfect the "in-care-of" name, if present.

    6. Perfect the address unless there is an indication the return has been seen by EO Entity.

    7. Edit the received date.

    8. Underline the EIN.

    9. Edit the tax period below the preprinted Tax Year Ended.

  4. If only page 2 of a loose CP is received, attach an INOLE print or an attachment containing the taxpayers entity information and perfect per (3) above.

    Figure 3.11.12-10
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    CP 140/144 Perfection

3.11.12.1.45.1  (01-01-2008)
CP 140/144
Routing
Conditions

  1. Route the CP reply to Entity per IRM 3.11.12.1.10 if any of the following conditions exist and the condition has not been worked by Entity (e.g., no TC 59X or Entity stamp).

    1. Gross receipts of more than $25,000 noted on the CP and no return submitted with the CP.

    2. Preprinted tax period has been altered.

    3. No response, or a response which does not resolve why the organization has not filed.

    4. One or more entity issues defined in IRM 3.11.12.1.10.

    5. Not required to file.

      Exception:

      Do not route to Entity CP 140/144 replies stating "not required to file" unless the organization indicates they are a church or government.

    6. CP 144 undeliverables

    7. "We are not an exempt organization"

    8. "Our exempt status has been terminated" or "We are no longer exempt."

    9. "We have merged our assets with another organization."

    10. "We have assumed, purchased, acquired, etc. the assets of another organization."

    11. "We are no longer a group or no longer an affiliate of this group."

    12. "We no longer charter credit unions."

3.11.12.1.45.2  (01-01-2008)
CP 411/414 and 420–429
Reply
Examination and Perfection

  1. CPs 411–414 (CP41X) and 420–429 (CP42X) must first be worked by Entity (e.g. TC 59X or Entity stamp).

  2. Route the CP41X/42X (and numbered or unnumbered return) back to Entity per IRM 3.11.12.1.10, if the CP41X/42X was not worked by Entity.

  3. If a return is attached, edit CCC "R" and CCC "V" if TC 594 is present and the organization indicates their return was filed timely.

  4. Follow the same steps in IRM 3.11.12.1.45(3) to perfect a CP41X/42X. See Figure 3.11.12-11 .

    Figure 3.11.12-11
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    CP 41X/42X Perfection

3.11.12.2  (01-01-2008)
Form 990

  1. Form 990 is an information return required of organizations whose annual gross receipts are normally more than $25,000 who are exempt under section 501(a) and described in section 501(c) IRC of 1954, or organizations that have notified IRS they are operating as IRC section 527 political organizations.

    Note:

    All Forms 990 must be scanned through the imaging process. See IRM 3.11.12.1.29.

3.11.12.2.1  (01-01-2008)
Form 990 General Instructions

  1. Always convert prior years.

  2. Always follow the instructions for a "special return" .

  3. Exhibits 3.11.12-1, 3.11.12-2, and 3.11.12-3 identify the transcribed lines ("T" lines) for Form 990, Schedule A (Form 990/990–EZ) and Schedule B (Form 990, 990–EZ, or 990–PF).

  4. Perfect all "T" lines as follows:

    1. Always perfect for legibility.

    2. Always perfect from attachments, if available.

    3. Correspond if the conditions are met.

    4. Follow the stated instruction for the line.

    5. Leave a "T" line blank only if it cannot be perfected in the steps above.

  5. Put Form 990 in the following order:

    • Form 990, pages 1-9, followed by

    • Schedule A, pages 1-7 and Schedule B, if required.

  6. For 990 zero filers with no transcribed lines present on any of Parts I-XI, it is not necessary to put pages in order after page 1.

  7. For 990 zero filers with transcribed lines present on any of Parts I-XI, put form in order as shown in (5) above.

3.11.12.2.2  (01-01-2008)
Form 990 Filers Defined

  1. Form 990 is the primary annual information return filed by a public charity to comply with the filing requirements of IRC §6012 or §6033, and by political organizations who have notified IRS they are operating as an IRC §527.

  2. The only penalty Form 990 filers are subject to is the Daily Delinquency Penalty.

3.11.12.2.3  (01-01-2008)
Special Returns

  1. Form 990 special returns are:

    • Foreign Return IRM 3.11.12.1.24.6
    • Government IRM 3.11.12.1.27
    • Group Return IRM 3.11.12.1.28 and 3.11.12.1.28.1
    • LM–2 and LM–3 IRM 3.11.12.2.4
    • Zero Filer IRM 3.11.12.1.44 and 3.11.12.1.44.1

3.11.12.2.4  (01-01-2008)
Forms LM–2, LM–3, 5500

  1. Labor organizations are allowed to substitute some information from Form LM–2 or LM–3. Edit the corresponding information from LM-2 or LM-3 on the following lines, if blank, and Form LM-2 or LM-3 is attached:

    1. Form 990, Part I, Lines 13-15 (but the organization must complete Lines 16-21).

    2. Form 990, all of Part II. If Part II is blank, leave blank.

    3. Form 990, Part IV (but the organization must complete Lines 59, 66, and 74, Columns (A) and (B).

  2. Correspond for the LM-2 or LM-3 reconciliation sheet if any of (1) above is not present. Use the LM–2/LM–3 paragraph of the 2698O Letter.

  3. An employee benefit plan may substitute Form 5500 for part of Form 990 as follows:

    1. Form 990, Part I, Line 21: The organization may substitute Form 5500 Line 31l, Col. (b), but must complete Lines 16-21.

    2. Form 990, Part II, Line 44 Col. (A): Form 5500 Line 31h, Col. (a).

    3. Form 990, Part IV, Line 59 Col. (A): Form 5500 Line 31f Col. (a).

    4. Form 990, Part IV, Line 59 Col. (B): Form 5500 Line 31f Col. (b).

    5. Form 990, Part IV, Line 66 Col. (A): Form 5500 Line 31k Col. (a).

    6. Form 990, Part IV, Line 66 Col. (B): Form 5500 Line 31k Col. (b).

3.11.12.2.5  (01-01-2008)
Perfection, Editing, and Correspondence

  1. Attach Form 5800, Exempt Organization Return Edit Sheet, if required.

    Reminder:

    Form 5800, Exempt Organization Return Edit Sheet has been revised. The majority of Form 990 editing previously entered on the Edit Sheet will now be entered on the return.

  2. Refer to the following instructions to perfect the generic items:

    1. Action Codes (ERS), IRM 3.11.12.1.12

    2. Computer Condition Codes (F, G, L, R, T, V, W, Y, 3, 7), IRM 3.11.12.1.15

    3. Daily Delinquency Penalty, IRM 3.11.12.1.19

    4. Entity Perfection, IRM 3.11.12.1.24 through 3.11.12.1.24.6

    5. Group Return, IRM 3.11.12.1.28

    6. Group Return Perfection and Correspondence, 3.11.12.1.28.1

    7. Incomplete Return Item (IRI) Program, IRM 3.11.12.1.16

    8. Received Date, IRM 3.11.12.1.32

    9. Tax Period, IRM 3.11.12.1.42

    10. Zero Filer Defined, 3.11.12.1.44

    11. Zero Filer Perfection, 3.11.12.1.44.1

3.11.12.2.6  (01-01-2008)
Subsection Code

  1. Edit a two-digit Subsection Code (SSXX) in the lower right corner of the entity portion. See Figures 3.11.12-1a and 1b.

    Exception:

    It is not necessary to edit a two-digit Subsection Code on zero filer returns with no transcription lines in any of Parts I-XI.

    Caution:

    If transcription lines are present in any of Parts I-XI, a Subsection Code must be edited.

  2. Determine the Subsection Code from the list below:

    1. IRS label

    2. INOLES research

    3. Item J of the entity section. If using the entry in item J, perfect as follows:

      Box Checked Subsection
      501(c) XX (subsection taxpayer entered)
      4947(a)(1) 91
      527 82

  3. If the Subsection Codes conflict (e.g., preprinted label or INOLES shows SS03, but the taxpayer indicates otherwise in Item J), always use the Subsection on the preprinted label or INOLES.

  4. If you are unable to determine the Subsection Code, edit "00" . See 3.11.12.2.22 for Schedule A processing.

  5. If Subsection 28 or the return is for the National Railroad Retirement Investment Trust:

    1. Part V-A (Form 990) must be complete. If blank or missing, ALWAYS correspond.

    2. Do NOT correspond for any other issues e.g., missing Part II, Part IV, Schedule A, Schedule B, etc.

3.11.12.2.7  (01-01-2008)
Type of Organization Code

  1. Edit the Type of Organization Code in the right margin of Form 990, page 1, next to Box F.

    1. Determine the Type of Organization Code from the Subsection Code.

    2. Edit a Type of Organization Code as follows:

    Form 990
    Type of Organization Code Description
    1 SS00, 02-20, 22-28, 50, 60, 70, 71, or 81
    3 4947(a)(1) box is checked in Item J of the entity section (SS91)
    4 527 box is checked in Item J of the entity section (SS82)
    9 non-group zero filer with no transcribed lines in any of Parts I-XI. Do NOT underline code 9
    9 Underline code 9 if a non-group zero filer with transcribed lines are present in any of Parts I-XI.
    1 All others

3.11.12.2.8  (01-01-2008)
Schedule B
Indicator

  1. Edit a Schedule B Indicator to the right of Part I, Line 1 for tax periods 200012 and subsequent as shown below:

    If And Then
    Item M in the entity section is or is not checked,

    • A Schedule B or a substitute Schedule B is attached, containing contributor information (name(s) / amount(s)), or

    • The word "anonymous" , "N/A" , "none" , "zero" , "dash" , in Parts I, II, or III, or

    • The third box under "Special Rules" , page 1 is checked,

    		Edit a Schedule B Indicator of "1" .
    Item M in the entity section is or is not checked, and Part I, Line 1e is $4999 or less, or
    There is a statement indicating contributions from any one contributor did not exceed $5000,