Part 3. Submission Processing

Chapter 13. Campus Document Services

Section 12. Exempt Organization Account Numbers (Cont. 1)

3.13.12  Exempt Organization Account Numbers (Cont. 1)

3.13.12.6 
Entity Changes for an EO/BMF Account

3.13.12.6.12 
Addresses

3.13.12.6.12.2  (01-01-2013)
Guidelines for Domestic Mailing and Location Addresses

  1. Use the following guidelines when inputting the mailing or location street address:

    1. Do not leave a blank space between the house or building number and an alpha suffix. For example:

      Organization submits: 1234 B North Street
      Input: 1234B North St

    2. Input a house or building number when possible. If no number is present, use a building name. Otherwise, contact the organization.

    3. Always input the suite, apartment number, room number, etc. at the end of the street address line.

    4. If present, always input the street suffix; e.g., street, drive, lane, and terrace.

    5. If present, always input the street directional; e.g., North, South, East, and West.

    6. If the address contains a fraction, input as a slash (/).

    7. If the address contains a hyphen between two numbers, omit the hyphen and leave a space. For example:

      Organization submits: 289–01 Main St
      Input: 289 01 Main St

      Note:

      Do not delete the hyphen if it indicates a range or is part of an apartment number.

    8. If there are two directionals in a street address, abbreviate the first directional and leave the second spelled out.

      Organization submits: North South Main St
      Input: N South Main St

      Exception:

      If the address contains NW, NE, SW, SE, do not spell out any part of the directional.

    9. Change RFD and RD (rural delivery) to RR. Delete any leading zeros.

    10. Always enter "and" in place of the symbol "&."

    11. If the address contains a decimal, convert the decimal to a fraction. For example:

      Organization submits: 1.5 miles south of Hwy 19
      Input: 1 1/2 miles south of Hwy 19

    12. If no street address or P.O. Box is provided by the organization, input the word "Local" on the street address line. This should only occur in very small towns.

    13. If the city and state are missing or incomplete and the ZIP code is present, research the ZIP Code Directory, USPS Publication 65, to determine the city and state. If the city and state cannot be determined from the ZIP Code Directory, the envelope if attached, or telephone contact, destroy the EIN application.

    14. If the ZIP code is missing, research the ZIP Code Directory, and enter the ZIP code.

    15. Optional: If the city is a major city, input the Major City Code in place of the city and state on both the mailing and location addresses. Enter the Major City Code, two commas and then the ZIP code.

3.13.12.6.12.3  (01-01-2013)
Domestic Street Address Abbreviations

  1. Use the following street address abbreviations when necessary:

    Word Abbreviation Word Abbreviation
    Air Force Base AFB One-fourth 1/4
    Apartment APT One-half 1/2
    Avenue AVE Parkway PKY
    Boulevard BLVD Place PL
    Building BLDG Post Office Box PO Box
    Care of % RFD RR
    Circle CIR RRD/RD RR
    Court CT Road RD
    Department DEPT Room RM
    Drive DR Route RT
    East E Rural Delivery RR
    First 1ST Rural Route RR
    Floor FLR Second 2ND
    General Delivery GEN DEL South S
    Highway HWY Southeast SE
    Highway Contract HC Southwest SW
    In care of % Street ST
    Lane LN Suite STE
    North N Terrace TER
    Northeast NE Third 3RD
    Northwest NW West W

    Exception:

    Abbreviate East, North, South and West only when it is used as a direction of a street, avenue, etc.

  2. Use the following abbreviations to limit street address fields to 35 characters:

    Word Abbreviation Word Abbreviation
    Alley ALY Forks FRKS
    Annex ANX Fort FT
    Arcade ARC Freeway FWY
    Bayou BYU Gardens GDNS
    Beach BCH Gateway GTWY
    Bend BND Glen GLN
    Bluff BLF Green GRN
    Bottom BTM Grove GRV
    Branch BR Harbor HBR
    Bridge BRG Haven HVN
    Brook BRK Heights HTS
    Burg BG Hill HL
    Bypass BYP Hills HLS
    Camp CP Hollow HOW
    Canyon CYN Inlet INLET
    Cape CP Island IS
    Causeway CSWY Islands ISS
    Center CTR Isle ISLE
    Cliffs CLFS Junction JCT
    Club CLB Key KY
    Corner COR Knolls KNLS
    Corners CORS Lake LK
    Course CRSE Lakes LKS
    Courts CTS Landing LNDG
    Cove CV Light LGT
    Creek CRK Loaf LF
    Crescent CRES Locks LCKS
    Crossing XING Lodge LDG
    Dale DL Loop LOOP
    Dam DM Mall MALL
    Divide DV Manor MNR
    Estates EST Meadows MDWS
    Expressway EXPY Mill ML
    Extension EXT Mills MLS
    Fall FALL Mission MSN
    Ferry FRY Mount MT
    Field FLD Mountain MTN
    Fields FLDS Neck NCK
    Flats FLT Orchard ORCH
    Ford FRD Oval OVAL
    Forest FRST Park PARK
    Forge FRG Pass PASS
    Fork FRK Path PATH
    Place PL Station STA
    Pike PIKE Stravenue STRA
    Pines PNES Stream STRM
    Place PL Summit SMT
    Plain PLN Trace TRCE
    Plains PLNS Track TRAK
    Plaza PLZ Trail TRL
    Point PT Trailer TRLR
    Port PRT Tunnel TUNL
    Prairie PR Turnpike TPKE
    Radial RADL Union UN
    Ranch RNCH Valley VLY
    Rapids RPDS Viaduct VIA
    Rest RST View VW
    Ridge RDG Village VLG
    River RIV Ville VL
    Row ROW Vista VIS
    Run RUN Walk WALK
    Shoal SHL Way WAY
    Spring SPG Wells WLS
    Springs SPGS    
    Spur SPUR    
    Square SQ    

3.13.12.6.12.4  (01-01-2013)
Domestic Foreign Addresses (APO, FPO, AA, AE, AP, MP, PR, GU, AS, FM, MH, PW and VI)

  1. Use the following state codes in place of the city and state for CC ENREQ/BNCHG and EOREQ/EOCHG:

    Country State Code Zip Code
    Americas AA 340XX
    Europe AE 09XXX–098XX
    Pacific AP 962XX–966XX

    Examples:  
    PVT Daisy Flower Jean Rose, PPC (SW), USN
    Company F, PSC Box 100 USS Oak
    167 Infantry Regt FPO, AP 96667
    APO, AE 09801  
     
    Always use APO or FPO in the address.

  2. Use the following State and ZIP codes for territories and possessions:

    Country State Code Zip Code
    Virgin Islands VI 008nn
    Puerto Rico PR 006nn, 007nn, 009nn
    Guam GU 969nn
    American Samoa AS 96799
    Northern Mariana Islands MP 969nn
    Federated States Micronesia FM 969nn
    Marshall Islands MH 959nn
    Palau PW 969nn

  3. Research in a geographical dictionary if the name of the foreign country is not present and cannot be determined.

3.13.12.6.12.5  (01-01-2013)
Foreign Mailing and Location Addresses (other than APO, FPO, AA, AE, AP, MP, FM, MH, PW, PR, GU, AS, and VI)

  1. Since ISRP is not able to input foreign addresses, a copy of the first page of a return will be received with a complete address in Entity from Code & Edit to input the foreign address.

  2. Use the following guidelines to enter foreign addresses:

    1. Do not abbreviate the country. Input the country in the city field of the mailing city/state/ZIP line.

    2. Input the state field as a comma (,) and a period (.).

    3. Leave the ZIP code field blank.

    4. Always enter the foreign street address and mailing street address when the state codes is ",." .

    5. To delete a foreign street address, input $$ in the first two positions of the foreign street address.

      Note:

      When an organization indicates an address change and the change is to a foreign address, retain the street address as an audit trail for locating organizations.

  3. To input a foreign address as a location address:

    1. Always input the location street address.

    2. Enter at least 3 alpha characters for the location city field. Do not use major city codes. A comma must be entered after the location city field.

    3. Input the foreign country in the location state field. It must be at least 3 alpha characters followed by a comma "," .

    4. Input a period "." in the location ZIP field.

  4. To delete a foreign address as a location address:

    1. Input $$ in the first two positions of the location street address.

    2. Do not input the location city, state, and ZIP.

  5. The following are examples of foreign entities:

    Primary Name: MOTORWAYS 1980 LIMITED
    Continuation Primary Name:  
    Sort Name:  
    Care of Name:  
    Foreign Street Address: PO BOX 738
    Mailing Street or Foreign City/Postal Code: WINNIPEG
    Mailing City or Foreign Country/State/ZIP: CANADA,.
    Location Street Address: 60 EAGLE DR
    Location City/State/ZIP: BOWIE, MD, 20749
     
    Primary Name: GRAND METROPOLITAN LTD
    Continuation Primary Name:  
    Sort Name:  
    Care of Name:  
    Foreign Street Address: 1112 HANOVER SQUARE
    Mailing Street or Foreign City/Postal Code: LONDON WIADP
    Mailing City or Foreign Country/State/ZIP: ENGLAND,.
    Location Street Address: 62 LOUVRE
    Location City/State/ZIP: PARIS, FRANCE,.
     
    Primary Name: FERNANDO]DUMAS
    Continuation Primary Name:  
    Sort Name:  
    Care of Name:  
    Foreign Street Address: ST COME LINIERE
    Mailing Street or Foreign City/Postal Code: BEAUCE QUEBEC
    Mailing City or Foreign Country/State/ZIP: CANADA,.
    Location Street Address:  
    Location City/State/ZIP:  
     
    Primary Name: DOLPHIN TRADING CORP
    Continuation Primary Name:  
    Sort Name:  
    Care of Name: % ALVIRA BROOKES VP
    Foreign Street Address: 901 CENTRE ST NORCEN
    STE 30  
    Mailing Street or Foreign City/Postal Code: CALGARY ALBERTA
    Mailing City or Foreign Country/State/ZIP: CANADA,.
    Location Street Address:  
    Location City/State/ZIP:  
     
    Primary Name: AMERICAN EMPLOYEES COMMISSARY
    Continuation Primary Name: WELFARE ASSOCIATION OF OTTAWA
    Sort Name:  
    Care of Name:  
    Foreign Street Address: 110 WELLINGTON ST
    Mailing Street or Foreign City/Postal Code: OTTAWA ONTARIO
    Mailing City or Foreign Country/State/ZIP: CANADA,.
    Location Street Address:  
    Location City/State/ZIP:  
     
    Primary Name: JOHN J]GREEN
    Continuation Primary Name:  
    Sort Name:  
    Care of Name: % ATLANTA & GULF
    SERVICES LTD  
    Foreign Street Address: 7575 TRANS CANADA
    HWY APT 103  
    Mailing Street or Foreign City/Postal Code: ST LAURENT
    Mailing City or Foreign Country/State/ZIP: CANADA,.
    Location Street Address:  
    Location City/State/ZIP:  

3.13.12.6.12.6  (01-01-2013)
Inputting Foreign Addresses

  1. If a foreign address is entered, enter the mailing street or foreign city/postal code and mailing city or foreign country/state/ZIP fields. Enter as follows:

    • Input TC 014.

    • Enter the new street address in the "Foreign Address" field (FA),

    • the city and identifying data in the "Mailing Street or Foreign City/Postal Code" field,

    • the country in the "Mailing City or Foreign Country" field and

    • a period (.) in the "State" field.

  2. When inputting the Foreign Address (FA) with CC EOREQ/EOCHG, Document Code 80:

    1. If the account has a foreign address, always enter this field.

    2. If no street address is present, enter "local."

    3. Input the American possessions of American Samoa, Mariana Islands, Marshall Islands, Puerto Rico, Virgin Islands and Guam as domestic addresses.

    4. Use TC 000, 013, 014, or 016 if Document Code is 80.

    5. To delete the FA, enter $$.

3.13.12.6.13  (01-01-2013)
Subsection Code and Classification Codes

  1. The table below includes a complete listing of EO Subsection and Classification Codes:

    SS Code Class. Code Type of EO 1986 IR Code 1939 IR Code
    01 1 Government instrumentality 501(c)(1) 101(15)
    02 1 Title holding company 501(c)(2) 101(14)
    03 1 Charitable corporation 501(c)(3) 101(6)
    03 2 Educational organization 501(c)(3) 101(6)
    03 3 Literary organization 501(c)(3) 101(6)
    03 4 Org to prevent cruelty to animals 501(c)(3) 101(6)
    03 5 Org to prevent cruelty to children 501(c)(3) 101(6)
    03 6 Org for public safety testing 501(c)(3) 101(6)
    03 7 Religious organization 501(c)(3) 101(6)
    03 8 Scientific organization 501(c)(3) 101(6)
    04 1 Civic league 501(c)(4) 101(8)
    04 2 Local association of employees 501(c)(4) 101(8)
    04 3 Social welfare organization 501(c)(4) 101(8)
    05 1 Agricultural organization 501(c)(5) 101(1)
    05 2 Horticultural organization 501(c)(5) 101(1)
    05 3 Labor organization 501(c)(5) 101(1)
    06 1 Board of trade 501(c)(6) 101(7)
    06 2 Business league 501(c)(6) 101(7)
    06 3 Chamber of commerce 501(c)(6) 101(7)
    06 4 Real estate board 501(c)(6) 101(7)
    07 1 Pleasure, recreational or social clubs 501(c)(7) 101(9)
    08 1 Fraternal beneficiary, society or association 501(c)(8) 101(3)
    09 1 Voluntary employees beneficiary assoc-Non- government 501(c)(9) 101(16) & (19)
    09 2 Voluntary employees beneficiary assoc- government 501(c)(9) 101(16) & (19)
    10 1 Domestic fraternal societies and associations 501(c)(10) N/A
    11 1 Teachers retirement fund association 501(c)(11) 101(17)
    12 1 Benevolent life insurance association 501(c)(12) 101(100)
    12 2 Mutual ditch or irrigation company 501(c)(12) 101(100)
    12 3 Mutual or cooperative telephone company 501(c)(12) 101(100)
    12 4 Organization like those on three preceding lines 501(c)(12) 101(100)
    13 1 Burial association 501(c)(13) 101(5)
    13 2 Cemetery company 501(c)(13) 101(5)
    14 1 Credit union 501(c)(14) 101(4)
    14 2 Other mutual corporation or association 501(c)(14) 101(4)
    15 1 Mutual insur co or assoc other than life/marine 501(c)(15) 101(11)
    16 1 Corporation financing crop operation 501(c)(16) 101(13)
    17 1 Supplemental unemployment comp. trust or plan 501(c)(17) NA
    18 1 Empl funded pension trust created befor 6-25-59 501(c)(18) NA
    19 1 Post or organization of war veterans 501(c)(19) NA
    20 1 Legal service 501(c)(20) NA
    21 1 Black lung benefit trust 501(c)(21) NA
    22 1 Multiemployer pension plan 501(c)(22) NA
    23 1 Veterans association founded prior to 1880 501(c)(23) NA
    24 1 Trust described in Section 4049 or ERISA 501(c)(24) NA
    25 1 Title-holding company for pensions etc 501(c)(25) NA
    26 1 State sponsored high risk health ins. org 501(c)(26) NA
    27 1 State sponsored workers compensation reinsurance 501(c)(27) NA
    28 1 National Railroad Retirement Investment Trust 501(c)(28) NA
    29 1 State Health Care Insurance 501(c)(29) NA
    40 1 Apostolic and religious organization 501(d) 101(18)
    50 1 Cooperative hospital service organization 501(e) NA
    60 1 Coop service orgs of operating education orgs 501(f) NA
    70 1 Child care center 501(k) NA
    71 1 Charitable risk pool 501(n) NA
    80 1 Farmers Cooperative 521 NA
    81 1 Qualified state sponsored tuition program 529 NA
    82 1 Political Organizations 527 NA
    90 1 Nonexempt charitable trust 4947(a)(2) (split interest) 4947(a)(2) NA
    91 1 Nonexempt charitable trust (public charity) 4947(a)(1) NA
    92 1 Nonexempt charitable trust (treated as Pvt. Fdn.) 4947(a)(1) NA
    93 1 Taxable farmers cooperative 1381(a)(2) NA

  2. When inputting the Subsection Code (SS) with CC EOREQ/EOCHG and either Document Code 80 or 81:

    1. Use TC 000, 012, or 016 if Document Code is 80.

    2. Use TC 016 if Document Code is 81.

  3. If the Doc. Code is 81, input the following items:

    1. SS must be 01-20, 23, or 70.

    2. Definer Code must be A or D.

    3. If SS is 03, then Type of Foundation must be 09-18.

    4. Enter the classification code.

  4. If the Document Code is 80, perform the following validity and consistency checks:

    1. SS must be 01, 02, 04-25, 40, 50, 60, 70-71, 81-82, 90-93.

    2. If the SS is 03 and Status is not 70-72, input the Type of Foundation as 02, 03, 04, or 09–18.

    3. If the SS entered is other than 03 and the previous subsection was 03, enter 99 in the type of foundation field.

    4. If the SS is 03 and the Status is 70-72, do not enter the type of foundation.

    5. If the SS is 82 and the Status is 34, do not enter the type of foundation.

    6. Enter the classification code.

    7. If the TC is 012 or 016, enter Definer Code A.

  5. Subsection validity checks are also dependent on filing requirements and status codes. See IRM 3.13.12.6.33 for filing requirements and IRM 3.13.12.6.18 for status codes.

  6. If an erroneous subsection is on the BMF, delete with 99.

3.13.12.6.14  (01-01-2013)
Foundation Code

  1. When inputting the Foundation Code (TF) with CC EOREQ/EOCHG and either Document Code 80 or 81:

    1. If the Document Code is 80, the TC may be 000, 012 or 016.

    2. If the Document Code is 81, the TC must be 016.

    3. If the Subsection Code input is 03 and the Status is not 70-72, the TF must be input.

    4. If the SS input is 03 and the Status is 70-72, the TF should not be input.

    5. If the SS input is 82 and the Status is 34, the TF should not be input.

    6. If there is a Form 990-PF FR, the TF must be 02, 03 or 04.

      Note:

      TF of 02 is input by Cincinnati; however, for UPC 355 it may be input by the campus. Be very sure the TF of 02 is correct before inputting it, as it exempts the organization from paying taxes on a Form 990-PF. See UPC 355 instructions in IRM 3.12.278.

    7. If there is a Form 990 FR of 01 and SS is 03, Type of Foundation must be 09-18.

      Note:

      TF 09 is never valid, but it does allow the posting of Forms 990 and 990-PF under special circumstances.

    8. If there is a Form 990 FR of 06, the Foundation Code must be 10.

    9. To delete a foundation code, input 99.

  2. The following table is a list of foundation codes and descriptions:

    Foundation Codes Description
    00 4947(a)(1)
    02 Private Operating Foundation with an election under 4940(d)(2)
    03 Private Operating Foundation
    04 Private Non-Operating Foundation
    09 Suspense (a specific type not identified)
    10 Church - Section 170(b)(1)(A)(i)
    11 School - Section 170(b)(1)(A)(ii)
    12 Hospital - Section 170(b)(1)(A)(iii)
    13 Organizations operated for the benefit of a College or University - 170(b)(1)(A)(iv)
    14 Federal, State or Local Government unit (Section 170(b)(1)(A)(v)
    15 Organization receiving support from governmental unit or general public (Section 170(b)(1)(A)(vi)
    16 General - Public Charity 509(a)(2)
    17 Public Charity supporting (FC 09-15) (Section 509(a)(3).
    18 Public Safety (Section 509(a)(4)
    21 Supporting organization - 509(a)(3) - Type I
    22 Supporting organization - 509(a)(3) - Type II
    23 Supporting organization - 509(a)(3) - Type III functionally integrated.
    24 Supporting organization - 509(a)(3) - Type III not functionally integrated.

3.13.12.6.15  (01-01-2013)
Classification Code

  1. When inputting the Classification Code (CL) with CC EOREQ/EOCHG and either Document Code 80 or 81:

    1. If Document Code is 80, the TC must be 000, 012 or 016.

    2. If Document Code is 81, TC must be 016.

    3. Valid CLs are 1, 2, 3, 4, 5, 6, 7, or 8.

    4. A maximum of 2 classification codes may be entered beginning with the left-most position. If minimum of one CL is used, do not enter zeros in the remaining positions.

    5. If Doc. Code is 80 and CL is 1, the Subsection Code must be 01-25, 40, 50, 60, 70-71, 80-82 or 90–93.

    6. If the CL is 2, the SS must be 03-06, 09 or 12-14.

    7. If the CL is 3 or 4, the SS must be 03-06 or 12.

    8. If the CL is 5-8, the SS must be 03.

    9. If Doc. Code is 81 and CL is 1, SS must be 01-20, 23 or 70.

    10. Subsection code must be input.

3.13.12.6.16  (01-01-2013)
Affiliation Code

  1. These instructions for inputting the Affiliation Code (AF) with CC EOREQ/EOCHG apply to either Document Code 80 or 81.

  2. TC 000 - Document Code 80 - AF 1, 2, or 3:

    1. Status Code must be 01, 12, or 70 -72.

    2. Do not input New GEN.

  3. Required fields for TC 016 - Document Code 80 - AF 1, 2, or 3:

    1. Definer Code C must be input.

    2. If New GEN is input, it must be 9999.

    3. If New GEN is input, From GEN must be input.

  4. TC 000 - Document Code 80 - AF 6, 7, 8, or 9

    1. Status Code must be 01.

    2. New GEN must be present.

    3. Valid range for New GEN is 0002–9998.

  5. TC 016 - Document Code 80 - AF 6, 7, 8, or 9

    1. Definer Code must be C or F.

      If Then
      Definer Code is C, Either New GEN or From GEN or both must be present.
      From GEN is input, It must match the GEN on the BMF.
      New GEN is input, Valid range is 0002–9998.

    2. If the parent affiliation code was established incorrectly on the BMF, use Definer Code C to make the change. See IRM 3.13.12.6.3.3 for Definer Code C instructions.

      Example:

      BMF shows an "8" church, but it should be a "6" .

  6. TC 016 - Document Code 81 - AF 7 or 9

    1. Definer Code C or D must be input.

    2. From GEN must be input using the range from 0002 - 9998.

  7. The table below shows a list of affiliation codes and descriptions:

    Affiliation Code Description
    1 Central Organization (Individual Ruling)
    2 Intermediate Organization (Individual Ruling)
    3 Independent Organization (Individual Ruling)
    6 Parent of a group ruling (not a church)
    7 Intermediate parent (subordinate by state)
    8 Parent of a church
    9 Subordinate of a group ruling (also, group return)

3.13.12.6.17  (01-01-2013)
Type of Organization

  1. These instructions for inputting the Type of Organization Code (TO) with CC EOREQ/EOCHG apply to either Document Code 80 or 81.

    1. If Doc. Code is 80, the TC may be 000 or 016.

    2. If TC 000 and Doc. Code is 80, the SS must be input.

    3. The TO and Subsection Code must be as follows:

    If Then
    TO is 1 (Corporation), SS must be 01-16, 19-20, 23, 25, 40, 50, 60, 70 or 80.
    TO is 2 (Trust), SS must be 03-15, 17-22, 24, 25, 50, 60 or 90.
    TO is 3 (Cooperative), SS must be 03, 50, 80 or 93.
    TO is 4 (Partnership), SS must be 40.
    TO is 5 (Association), SS must be 01-21, 23, 40, 50, 60 or 70.
    TO is 6 (NECT), SS must be 91 or 92.

  2. If the Document Code is 81, TC must be 016 and the following items must be present:

    1. Definer Code must be a D.

    2. TO must equal 5.

  3. The table below shows the Type of Organization and the descriptions:

    Type of Organization Description
    1 Corporation
    2 Trust
    3 Cooperative
    4 Partnership
    5 Association
    6 Non-Exempt Charitable Trust (NECT)

3.13.12.6.18  (01-01-2013)
EO Status Code and Year

  1. This section covers EO Status Codes 01, 02, 06, 07, 10-12, 18-26, 28-29, 40-42, 70-72, and 98-99.

  2. The instructions for inputting the Status Code and Year (ST) with CC EOREQ/EOCHG apply to both Document Code 80 or 81.

    1. Input the status code as 2 digits and the year as YYYYMM.

    2. If the Doc. Code is 80, the TC may be 000, 012, or 016.

    3. If the Doc. Code is 81, the TC must be 016.

  3. If the Document Code is 81, input the following items:

    1. Definer Code must be B or D

    2. Status Code must be 01, 20, 22, 26 or 29

      Note:

      Status 29 should not be used by the campus.

  4. If the TC is 000 and the Document Code is 80, the following validity and consistency checks are performed:

    If Then
    ST is 01, SS must be 01, 25, 40, 50, 60, 70, or 80.
    ST is 06 or 07, No SS is input and FRC is Form 990-T of 01 and Form 990 of 06.
    ST is 10 or 11, No SS is input and FRC is Form 990 of 06.
    ST is 12 and SS is 90, FRC must be Form 5227 of 1 or 2.
    ST is 12 and SS is 91, FRC must be Form 990 of 01 or 02.
    ST is 12 and SS is 93, FRC must be Form 990-C/1120-C of 20.
    ST is 30-33, No SS or FRC is input.
    ST is 12 and SS is 92, FRC must be Form 990-PF of 1.
    ST is 34 and SS is 82, FRC must be Form 990.
    ST is 40, No SS is input and FRC must be NR of 1.

  5. If the TC is 012 and the Document Code is 80, the following validity and consistency checks are performed:

    If Then
    ST is 01, SS must be 01-25, 40, 50, 60, 70, or 80.
    ST is 06, 07, 10, 11 or 40, SS must be 99 or not input.
    ST is 12, SS must be 90-93.
    ST is 18, SS must be 92.
    ST is 19, SS must be 03 and the TF must be 02, 03, or 04.

  6. For Document Code 80, the ST may be 01, 06, 07, 10-12, 18-20, 22-26, 28, 30-34, 40-42, or 70-72, and the following validity and consistency checks are performed:

    If Then
    ST is 18, SS must be 92.
    ST is 41, 70-72, At least one FRC of Forms 1041, 1065 or 1120 must be input and the FRC for Forms 990, 990-T, 5227, or 990-PF must be zero if input.
    ST is 34, SS must be 82.

  7. If Status is 28, the following validity and consistency checks are performed:

    1. The only fields which can be input are name control, EIN of subordinate being placed in Status 28, From GEN, definer code, status code and date, transaction code, document code and remarks.

    2. Definer Code must be B.

    3. Status code date entered as current month and year (YYYYMM).

    4. Transaction Code must be 016.

    5. Document Code must be 80.

    6. Remarks must be input.

    Note:

    Status 28 should not be used for campus processing.

3.13.12.6.18.1  (01-01-2013)
EO Status Code Date

  1. Update the EO Status Code Date as follows:

    1. When putting an account in , use the effective date on EDS.

    2. When putting an account in EO Status Codes 06-07, 10-12, 20-21, 26, 28-29, 30-31, 33-36, and 40-42, use the current date.

    3. When adding a new subordinate from the pilot voucher (either when working a new GEN or an SGRI), use the current date.

    4. When putting an account back in after the account was in an inactive EO Status Code like 20-21, 28 or 29, use the ruling date as the status code date.

3.13.12.6.18.2  (01-01-2013)
EO Status Codes

  1. The following table displays the EO Status Codes and their definitions:

    Status Code Definition
    01 Unconditional Exemption
    02 Conditional Exemption
    06 State University filing Form 990-T
    07 Church Filing a Form 990-T
    11 School Certification
    12 A Formal Exemption Not Granted- Filing an EO Return
    Form 990 Under IRC 4947(a)(1)
    Form 990-PF Under IRC 4947(a)(1)
    Form 5227 4947(a)(2) Trust
    Form 1120-C Taxable Farmer's Cooperative
    18 Temporary Revocation of Private Foundation (Trust) (Required to file Forms 990-PF & 1041)
    19 Revocation of Private Foundation (Required to file Forms 990-PF & 1120)
    20 Termination-Inactive (out of business etc.)
    21 Unable to locate - (new address needed)
    22 Revocation (required to file Form 1120)
    23 507(a) Termination
    24 507(b)(1)(A) Termination
    25 507(b)(1)(B) Termination
    26 Termination Merger
    28 No longer a member of a Group Ruling
    29 A Group Ruling was dissolved
    30 Churches who voluntarily file F990
    31 Small organizations other than private foundations
    32 (Obsolete 1/2008) Non-responders to CP 140/144 (CP 140/144 obsolete 1/2008)
    33 Foreign Private Foundation - No Exemption- Required 4% Tax on Investment Income
    34 527 Political Organization
    35 Foreign Entities Exempt by Treaty with U.S.
    36 Non 501(c)(3), (9) or (17) organization - no exemption
    40 Return Filed - No Record of Exemption
    41 No reply to solicitation - no exemption
    42 Extension filed/posting payments to 1st EO return - no exemption Obsolete September 2011.
    70 Denied - inactive - no exemption
    71 Incomplete Form 1023/1024 - no exemption
    72 Refusal to rule - no exemption
    97 Revocation of tax exempt status - no TC 150 filed for three consecutive years
    98 Terrorist organization - no exemption
    99 Dump code - no exemption

3.13.12.6.18.3  (01-01-2013)
EO Status Code 01

  1. When an organization is granted an exemption, Cincinnati EO Determinations or NO SE:T:EO will input the information on the BMF to create the EO account, or add the exemption data to an already existing account. When Status Codes 01 or 02 are present on the BMF/EO account, they indicate an exemption was granted to the organization. IRC 501(c)(3), 501(c)(9), 501(c)(17), 501(c)(20), and 501(c)(29) organizations are required to notify the Service they are seeking tax-exempt status; therefore, they must file a Form 1023 or 1024 as applicable with EO Determinations.

    Exception:

    Churches, conventions of churches, integrated auxiliaries of churches, and public charities with average annual gross receipts of less than $5,000 are not required to apply for tax-exempt status.

    Note:

    Section 501(c) organizations other than IRC 501(c)(3), IRC 501(c)(9), IRC 501(c)(17), IRC 501(c)(20) and IRC 501(c)(29) organizations are not required to file an application for exemption, though they may do so. They are considered exempt even though they do not apply for exemption as long as they are filing the required annual information return.

    Note:

    Beginning January 2004 a Form 990-T or a payment for a Form 990-T will automatically post to an account in EO Status 01-02 if the name control and EIN on the return or payment match the name control and EIN on Master File. A Form 990-T filing requirement will be added to the module.

  2. Status Code 01 can be input by Entity Control from a pilot voucher for a group exemption or from research of EDS.

  3. If Forms 990, 990-T or 5578 are received with a GEN, or you know they are a subordinate of a group ruling, use the pilot voucher to create the EO section on the BMF and to add the subordinate to the GEN File.

    Note:

    Check the SGRI to ensure the subordinate was not removed from the group ruling before creating the EO section. If the SGRI indicates the subordinate was removed but this is a final 990 or 990-T use the pilot voucher to create the EO section. If this is not the final 990 or 990-T, place the account in Status 40.

  4. If research of EDS on first screen indicates status 01, 06 or 09, update the BMF for the EO section, using the procedures beginning in IRM 3.13.12.9.

    Caution:

    If the status code on EDS is other than 01, 06 or 09, do not update the EO Status Code to 01.

  5. If the entity is an Non-Integrated Auxiliary (NIA), the Form 990 FRC should be 01, with SS 03 and Type of Foundation Code 10. Research CC ENMOD to see if the account is on the BMF.

    If Then
    The account is on the BMF, Add the EO section with CC EOREQ/CC EOCHG, Doc. Code 80, TC 016, Definer Codes ABC and add the EO data from the pilot voucher (Form 2363A). The following fields must be added from the Form 2363A: subsection, foundation code (if applicable), classification code, affiliation code, type of organization, status code and date, ruling date, deductibility code and year, new GEN, pension plan, employment code, FYM, NTEE, NAICS code and filing requirements.
    The account is not on the BMF, Add the account to the BMF. Use CCs EOREQ/EOCHG with Doc. Code 80, TC 000 and use the pilot voucher or EDS as the source information to update the BMF.
    The ruling date is available, Use the ruling date when returning the EO Status to 01.

3.13.12.6.18.4  (01-01-2013)
EO Status Code 06

  1. Use Status Code 06 to create an EO section on the BMF for an account which is a state operated university or college, or a Re-insurance company required to file Form 990-T for unrelated business income.

    Note:

    To identify a Re-insurance company check the top of Form 990-T for the words "Re-insurance Company" or similar wording. If unable to determine whether the 990-T is filing for a re-insurance company, put the account in the appropriate status code.

  2. When a Form 990-T is received for this type of entity and research shows it does not have an exemption, use EO Status 06 to add an EO section to the EIN on the BMF.

  3. Input this status code with a TC 012 or 016 using CC EOREQ/CC EOCHG. If a return is received without an EIN and research does not locate an EIN, assign an EIN.

  4. The following items must be present for EO Status 06:

    • Doc. Code 80

    • TC 012 or 016

    • Definer Codes - AB

    • STS-CD/DT - 06YYYYMM

    • FYM

    • Filing Requirements 990-T - 1

    • REMARKS

3.13.12.6.18.5  (01-01-2013)
EO Status Code 07

  1. When the EO section is not on the BMF, use Status Code 07 to create an EO section for an account which is a church filing Form 990-T.

  2. When a Form 990-T for a church is received and research does not reveal an exemption, use Status Code 07.

  3. Never use this status code under the following conditions:

    1. The GEN is shown in item F on the return. In these cases, use the pilot voucher.

    2. 401(a) trust is checked on the return or the name contains words such as "Pensions," "Retirement," "Welfare," or " Profit Sharing Plans." See IRM 3.13.12.9.11.4 for information on 401(a) and 408 IRA Trusts filing Form 990-T.

    3. The organization name does not clearly indicate a church, or you are in doubt whether the organization is a church. In these cases, use Status Code 40.

  4. Add the EO section to the BMF with CCs EOREQ/EOCHG. The items shown below must be present when processing a TC 016.

    • Doc. Code 80

    • TC 016

    • Definer Codes - AB

    • STS-CD/DT - 07YYYYMM

    • FYM

    • Filing Requirements 990-06 and 990-T - 1

    • REMARKS

    If Then
    The account is not on the BMF, Use CC EOREQ/CC EOCHG with Doc. Code 80 and TC 000.
    The account is on the BMF, Use CC EOREQ/CC EOCHG with Doc. Cod 80, TC 016 and Definer Codes AB.

3.13.12.6.18.6  (01-01-2013)
EO Status Code 10

  1. Use Status Code 10 to create an EO section for a church which was examined by the EO Area Office in Dallas.

  2. The Form 990 which will be received will be prepared by the EO Area Office Examination. It will be a dummy return, input to create a tax module on the BMF to allow the examination closing record to post.

  3. Add the EO section to the BMF through IDRS with CC EOREQ/CC EOCHG.

    If Then
    The account is not on the BMF, Use CC EOREQ/CC EOCHG with Doc. Code 80 and TC 000.
    The account is on the BMF, Use CC EOREQ/CC EOCHG with Doc. Code 80, TC 016 and Definer Codes A and B. The items shown below must be present.

    • Doc. Code 80

    • TC 016

    • Definer Codes - AB

    • STS-CD/DT - 10YYYYMM

    • FYM

    • Filing Requirements 990-06

    • REMARKS

3.13.12.6.18.7  (01-01-2013)
EO Status Code 12

  1. Use Status Code 12 to create an EO section for returns filed under IRC Section 4947(a)(1) or 4947(a)(2) or Taxable Farmer's Cooperatives when the EO section is not on the BMF.

  2. If Forms 990 or 990-PF under IRC 4947(a)(1), 990-C/1120-C or 5227 are received and research does not reveal an exemption, use Status Code 12.

    Note:

    Use Status Code 12 for a Form 990 filer if EDS shows a 1071 Letter was sent to the organization.

  3. Add the EO section to the BMF through IDRS with CC EOREQ/CC EOCHG.

    1. If the account is not on the BMF, use CC EOREQ/CC EOCHG with Doc. Code 80 and TC 000.

    2. The items shown below must be present for processing TC 000.
      Doc. Code 80
      TC 000
      Name Control
      Primary Name
      Street Address
      City, State, ZIP
      Subsection Code
      Classification Code
      STS-CD/DT - 12YYYYDD
      FYM
      Filing Requirements
      REMARKS

    3. For updating EO Status to 12, use the following table:

      Forms Received Type of Filer Subsection Code
      5227 4947(a)(2) 90
      990 4947(a)(1) 91
      990-PF 4947(a)(1) 92
      990-C/1120-C Taxable Farmer's Co-Op 80/93

  4. If the account on the BMF is without an EO section or with an incorrect EO section due to a Form 5227 or Form 1120 FRC, use CC EOREQ/CC EOCHG with Doc. Code 80, TC 016 and Definer Codes AB. To correct, do the following:

    1. Use the applicable subsection codes as shown above.

    2. For Forms 5227, check line F.

      If Then
      Line F indicates the trust has unrelated business income, Use FRC 2. Research BMF to ensure a Form 1041 FRC is present, adding if necessary.
      Line F indicates the trust has no unrelated business income, Use FRC 1. Research BMF and delete any Form 1041 FRC, if present.

    3. For Forms 990 and 990-PF:

      If Then
      The BMF has an EO section for Form 5227, Delete the Form 5227 FRC on the same input as adding the Forms 990 or 990-PF FRC. Always enter ST 12 and use the current date.
      A Form 1041-A FRC is also present on the BMF, You must input a TC 591, Closing Code 20, to the tax period of the latest posted MFT 36 tax module.

    4. For Forms 990-C, always delete the 1120 FRC. If Form 1120C is received, 1120 FRC should be changed to 1120-20.

    5. For Doc. Code 80, TC 016 input use Definer Codes AB, Subsection Code, Status Code/Date 12YYYYMM, FYM, filing requirements and remarks.

3.13.12.6.18.8  (01-01-2013)
EO Status Codes 18 and 19

  1. Status Codes 18 and 19 are input by Cincinnati when a private foundation exemption is revoked. The organization is required to continue filing the Form 990-PF return.

  2. Status 18 is used when the organization is a trust. Cincinnati will change the Type of Organization to a 6 and the Subsection Code to a 92. The type of foundation code will be deleted by the BMF. The organization will be required to file both a Form 990-PF and a Form 1041.

  3. Status Code 19 is used when the organization is a corporation. The organization will be required to file both a Form 990-PF and a Form 1120.

3.13.12.6.18.9  (01-01-2013)
EO Status Code 20

  1. Status Code 20 ("Terminated/Out of Business" ) is used when the organization with an individual ruling is terminated or out of business. The filing requirement for all EO returns will be updated to zero automatically.

    1. This status can be input by the campus when correspondence from the organization contains statements such as "out of business" , "no longer in operation" , or "terminated" .

      Note:

      Status 20 is only used for organizations with individual rulings. If the organization is a subordinate of a group and the parent indicates it is no longer part of the group, the subordinate is put into Status 36 or 40 depending on the subsection.

    2. Input this status with a Doc. Code 80, TC 016 and Definer Code B. and the current date is input for the status date (YYYYMM). Destroy per local procedures.

    3. If the organization has a 501(c)(3) exemption with end of year assets greater than $100,000 (see Line 20 Part l on Form 990, Line 21 Part l on Form 990-EZ, Line 6 Part lll on Form 990-PF), do not input Status 20.

    4. When the organization responds to a delinquency notice with statements such as "out of business" , "no longer in operation" , "terminated," etc., a TC 591 cc 20 will be input. When this transaction posts to the tax module which is a primary return, the EO Entity Status will be updated to 20 with the date the TC 591 posted.

      Exception:

      If the BMF shows the account to be a subordinate of a group ruling; i.e., a GEN is present and the AF is 7 or 9, the update will be to a Status Code 28.

    5. When a final return is filed and Computer Condition Code F is input, the EO Entity Status is automatically updated to 20.

      Exception:

      If the BMF shows the account to be a subordinate of group ruling; i.e., a GEN is present and the AF is 7 or 9, the update will be to a Status Code 28.

3.13.12.6.18.10  (01-01-2013)
EO Status Code 21

  1. Status Code 21 ("Unable to locate " ) is used when we are unable to locate the organization. Status Code 21 is generated by the input of CC FRM49 with a TC 593 cc 82. The posting of the TC 593 cc 82 removes all EO filing requirements.

  2. When working an unpostable return which requires the updating of the EO Status Code from 21 to 01:

    1. Check EDS for a "T" case. If a "T" case is found, update the Status Code to 40. Notify the organization they have terminated and must apply for a formal exemption.

    2. If no "T" case is found, update the EO Status to 01 and post the return. Research CC BMFOLI to determine for what years the organization did not file a return and input a TC 474 to create a tax liability for those years.

    3. Update the filing requirements as follows:

    1. If the return indicates gross receipts greater than $50,000, update the 990 filing requirements to 990-01.

    2. If the return indicates gross receipts less than or equal to $50,000, update the 990 filing requirements to 990-02.

    3. If there is no indication or you are unable to determine the gross receipts, update the 990 filing requirements to 990-02.

3.13.12.6.18.11  (01-01-2013)
EO Status Code 22

  1. Status Code 22 ("Revocation" ) is used when the organization's exemption is revoked. This status will generate a Form 1120 filing requirement. If the Form 1120 FR is missing, add it to the account.

    Note:

    An organization in EO Status 22 cannot become a member of a group ruling without receiving an individual ruling first.

  2. If the organization files a Form 990-PF but there is a Form 1120 FR, change the status to 01 to post the Form 990-PF, return the account to its previous status after the return has posted. If the organization files a Form 990 but there is a Form 1120 FR, have the Lead determine the disposition of the return. The Lead will check the Docketed Case List for the assigned attorney and contact the attorney for information on how to dispose of the case.

3.13.12.6.18.12  (01-01-2013)
EO Status Codes 23 and 24

  1. Status Code 23 ("Termination Under 507(a)" ) is used when the organization is terminated under 507(a). The filing requirements of all EO returns will be updated to a zero, except Form 990-PF which will not change.

  2. Status Code 24 ("Termination Under 507(b)(1)(A)" ) is used when the organization is terminated under 507(b)(1)(A). The filing requirement for all EO returns will be updated to zero, except Form 990-PF which will not change.

3.13.12.6.18.13  (01-01-2013)
EO Status Code 25

  1. Status 25 Background Information

    1. Status 25 represents private foundations which have received an advance ruling letter from Cincinnati indicating they are terminating under 507(b)(1)(B), also known as a 60-month termination. Cincinnati will update the EO Status to 25 and input an Advance Ruling Date using Form 2363A. There will be a TC 016 with Cincinnati's DO code on CC BMFOLE to indicate the EO status was changed and advance ruling date input.

    2. These organizations will continue to file a Form 990-PF for 5 years, but may elect not to pay tax on net investment income. If they elect not to pay tax, a Form 872B (Consent to Extend the Time to Assess Miscellaneous Excise Taxes) must be attached to the Form 990-PF when filed. The interest on the tax should continue to accumulate in this case, but the organization should not receive notices or penalties. At the end of the 5 years, the organization must show it meets one of the three public support tests under Sections 509(a) (1) and (2) of the Code.

    3. If they do meet the public support test, Cincinnati will issue a new determination letter, update the EO Status to 01, change the FR to Form 990 and remove the advance ruling date. If the organization did not choose to pay their excise tax, they will not owe the interest which has accumulated. If the organization chose to pay the tax during the 60-month termination, they may apply for a refund.

    4. If the organization does not meet the public support test, Cincinnati will remove the advance ruling date, update the EO Status to 01 and the filing requirement will remain a Form 990-PF. If the organization did not pay any excise tax during the 60-month termination, the organization will owe back taxes plus interest.

    5. In the last year of the 60-month termination, the organization may file a Form 990 if they provide the necessary information to Cincinnati as stated in the Form 990-PF instructions and Cincinnati determines they meet the public support test and issues them a new determination letter. Process as follows:

      If Then
      The organization files a Form 990 for the final year of their termination period:

      1. Research EDS to determine if they were approved as a public charity.

      2. If they were approved, update the BMF with a TC 016 Doc. Code 80 Definer Codes AB.

      3. If they have not been approved, correspond with the organization indicating they are required to supply Cincinnati with the necessary information to determine if they are a public charity before they can file a Form 990. Also indicate if they have supplied the necessary information to Cincinnati to please send a copy along with their response. If they did not supply Cincinnati with the necessary information, they are required to file a Form 990-PF for the last year of their termination period.

      The organization responds with a copy of the information supplied to Cincinnati,

      1. Contact Cincinnati asking for a determination of the organization's public charity status.

      2. If Cincinnati indicates the organization is a public charity, update the BMF with a Form 990 filing requirement and EO Status of 01 with a TC 016 Doc. Code 80 Definer Codes AB.

      The organization responds with a completed Form 990-PF:

      1. Attach the Form 990 to back of the Form 990-PF and send the Form 990-PF through for processing.

      .

  2. If a Form 990-PF with the 60 - month termination box checked is received from Code & Edit, research EDS to determine if an Advance Ruling Letter 2245 was issued. There will be no advance ruling date on EDS. Also research IDRS with CC INOLE to determine if the EO Status is 25 and if there is an advance ruling date present. If no advance ruling date is present, it can be found by reprinting the 2245 Letter through the Letter Generation system on the Inventory Control System Menu on EDS.

    1. If an Advance Ruling Letter 2245 was issued to the organization as shown on EDS and the termination period began prior to January 1, 2002, but Master File was not updated, update the advance ruling date as indicated in the advance ruling letter using CC EOREQ/EOCHG, TC 016 Doc. Code 80. It is not necessary to update the EO Status to 25 because the Termination Code 1 will update the status systemically.

    2. If no advance ruling letter was issued to the organization, the EO Status is 25, and there is no advance ruling date on Master File, notify the organization with Letter 3064C they must apply for an advance ruling to qualify for the 507(b)(1)(B) termination per Publication 578. Also notify the organization they will receive a balance due notice. Input a TC 016 Definer Code B to update the EO Status to 01. Circle out the Termination Code 1 on the return.

3.13.12.6.18.14  (01-01-2013)
EO Status Code 26

  1. Status Code 26 ("Termination/Merger " ) is used for the account which is no longer in existence when two exempt organizations are merged (both accounts were exempt either by individual rulings or by a group ruling). All the EO filing requirements will be updated to zero.

    Note:

    When returning an account to Status 01, use the ruling date as the status date, if available.

  2. When updating an account to EO Status Code 26, always input the x-reference EIN if available.

3.13.12.6.18.15  (01-01-2013)
EO Status Code 28

  1. Status Code 28 ("No longer a member of a group ruling" ) is input systemically if a parent account is placed into Status 29. All the EO filing requirements will be updated to zero.

  2. If an account is in status 28 on Master File, update the account to status 36 or 40. Status 40 should be used if the subsection is 501(c)(3), (9) or (17). Status 36 should be used for all subsections other than 501(c)(3), (9) or (17).

  3. If organizations in Status 28 file a return, update the Status to 40 and post the return if the subsection is 501(c)(3), (9) or (17). If the organization in Status 28 has a subsection other than 03, 09, or 17, update the Status to 36 to post the return. If the organization has already filed for and received exempt status as indicated on EDS, update the Status to 01, using the effective date as the status date.

3.13.12.6.18.16  (01-01-2013)
EO Status Code 29

  1. Status Code 29 is used when a group ruling was dissolved. All the EO filing requirements will be updated to zero.

  2. To update a parent to an individual ruling, input TC 016, Doc. Code 80, Definer Code G, From GEN (must not be 0000 or 9999), Affiliation Code of 1 or 3, New GEN 9999, with ruling date as the status date, Form 990 FR (must be 01, 02 or 06), FYM, Classification Code, Subsection Code, Foundation Code of 10 - 18 is SS - 03, and Remarks.

  3. Status 29 should no longer be input by the campus. See IRM 3.13.12.12.7 for information on dissolving a group ruling.

3.13.12.6.18.17  (01-01-2013)
EO Status Codes 30-33

  1. Status Code 30 applies to churches, their integrated auxiliaries, and conventions or associations of churches as described in IRC 501(c)(3) who voluntarily file Form 990 though not required to file returns or apply for exemption.

    1. When the church without an exemption files the Form 990, it will unpost as a UPC 366.

    2. Establish the EO section with EO Status Code 30 using the current month and year as the status date with TC 016 Doc. Code 80 Definer Code B. No filing requirement is necessary. Status Code 30 will bypass the UPC 329 check and allow the Form 990 to post in the future.

      Caution:

      If a church has filed for and received an exemption, do not update the EO Status from 01 to 30

    Note:

    Beginning January 2004 a Form 990-T or a payment for a Form 990-T will automatically post to account in EO Status 30 if the name control and EIN on the return or payment match the name control and EIN on Master File. A Form 990-T filing requirement will not be added to the module.

  2. Status Code 31 applies to small organizations other than churches and private foundations who normally have annual gross receipts less then $5,000 and who voluntarily file Form 990 though not required to apply for exemption.

    1. Establish the EO section with EO Status Code 31 using the current month and year as the status date with TC 016 Doc. Code 80 Definer Code B. No filing requirement is necessary. Status Code 31 will bypass the UPC 329 check and allow the Form 990 to post in the future.

    2. If an organization applied under a particular subsection and was denied (Status 70), do not update the Status to 31 under the denied subsection.

    Caution:

    Do not update an account to EO Status 31 unless the following criteria is met: During the first taxable year the organization received gross receipts of $7,500 or less, or during the first two taxable years, the organization's aggregate gross receipts were $12,000 or less, or during the first three taxable years or if the organization is in existence for three or more years, the aggregate gross receipts received by the organization in the immediately preceding two taxable years plus the current year are $15,000 or less.

    Note:

    According to IRC 6033(a)(2), the following organizations (other than a private foundation described in section 509(a)) whose gross receipts are normally $5,000 or less do not have to file a Form 1023 or Form 1024): an educational organization described in section 170(b)(1)(A)(ii), a charitable organization or an organization for the prevention of cruelty to children or animals as described in 501(c)(3). Therefore, Status 31 applies to 501(c)(3) organizations (excluding churches) with gross receipts normally $5,000.

  3. Status 31 Transcripts will be issued weekly if a Form 990 posts to an account in EO Status 31 and the gross receipts are $50,000 or greater. The transcripts will be titled "Status 31 over $50,000" and contain the following information: organization name, EIN, tax period of the Form 990 and gross receipts. Process the transcripts as follows:

    1. Research CC BRTVU to determine the gross receipts for the last three years.

    2. An organization's gross receipts are considered normally not more than $5,000 if:
      During the first taxable year it receives gross receipts of $7,500 or less,
      During the first two taxable years, its aggregate gross receipts are $12,000 or less, and
      During the first three taxable years or if the organizations was in existence for three or more years, the aggregate gross receipts received by the organization in the immediately preceding two taxable years plus the current year are $15,000 or less.

    3. If the organization's gross receipts are found to be greater than $5,000, update the EO Status Code to 40 with a TC 016 Doc. Code 80 Definer Code B if the subsection is 03/09/17/20. If the subsection is other than 03/09/17/20, update the EO Status to 36.

    4. If the organization's gross receipts are found to be less than $5,000, continue processing.

    5. Check EDS for any change in the organization's status code. Update if necessary with a TC 016 Doc. Code 80 Definer Code B.

    6. After the transcript is worked, destroy per local service center procedures.

  4. Status Code 32 applies to CP 140s and CP 144s with no response to the notice. If no TC 150, 460, 590, 591, 594-599 has posted to a tax module with a Form 990 filing requirement within 90 days of the issuance of the notice, the system will automatically update the EO Status to 32 with a TC 016 Doc. Code 80 Definer Code B.

    Note:

    Due to the difference between the receipt of a return and the posting of a return, EO Status Code 32 may not be updated to 01 Status. If a return is received and account is in Status 32, update to Status 01.

    Note:

    Status Code 32 should not be used after January 1, 2008 since the CP 140 and 144 notices are obsolete.

  5. Status Code 33 applies to foreign private foundations described in IRC 4948(b) which are not required to apply for exemption but are required to file a Form 990-PF to pay 4% tax on gross investment income derived from sources within the United States.

    1. When these types of foreign private foundations file their Form 990-PF, it will unpost as UPC 366.

    2. Establish the EO section with EO Status Code of 33 using the current month and year as the status date with TC 016 Doc. Code 80 Definer B. No filing requirement is necessary. Status Code 33 will bypass the UPC 329 and will allow the Form 990-PF to post in the future.

3.13.12.6.18.18  (01-01-2013)
EO Status Code 34

  1. Status Code 34 applies to political organizations operating under the rules of IRC 527. Generally, there are two types of 527 organizations:

    Type Description
    Federal Organizations

    1. FEC political committee: A political organization (including federal candidate committees, political party committees and PACs) which is required to report as a political committee under the Federal Election Campaign Act.

    2. Other federal political organization: A political organization attempting to influence federal elections which is not required to report as a political committee under the Federal Election Campaign Act.

    State/Local Organizations

    1. Candidate committee: A campaign committee of a state or local candidate.

    2. Party committee: A state or local committee of a political party.

    3. Qualified state or local political organization (QSLPO): A state or local committee whose political activities relate solely to a state or local public office, is subject to state law which requires it to report to a state agency information about contributions and expenditures, makes reports publicly available, and no federal candidate or office holder controls it, participates in its direction, or solicits contributions for it.

    4. Caucus or association: a group of state or local officials attempting to influence elections.

    5. Other political organization: any other state or local political organization.

    1. Filing Requirements: The filing requirements in the chart below apply to those tax-exempt political organizations which receive or expect to receive $25,000 or more in gross receipts in any taxable year.

      If the Organization is a It May Be Required to File
      FEC political committee, state or local candidate committee or state or local committee of a political party, Form 1120POL.
      Qualified state or local political organization (QSLPO)*, Form 8871;
      Form 1120POL; and
      Form 990.
      Caucus or association of state or local officials*, Form 8871;
      Form 8872; and
      Form 1120POL.
      Any other political organization, including other federal political organizations and other state or local political organizations, Form 8871;
      Form 8872;
      Form 1120POL; and
      Form 990 or Form 990-EZ.

      *An organization may be both a QSLPO and a caucus or association of state or local officials. If so, it is not required to file Form 8872 and Form 990.

      Note:

      If the political organization does not have gross receipts of at least $25,000, it must file Form 1120 POL if it has taxable income after taking the $100 specific deduction for any taxable year.

    2. See IRM 3.13.12.14.1 for Form 8871/8453X instructions. See IRM 3.13.12.14.2 for Form 8872 instructions.

3.13.12.6.18.19  (01-01-2013)
EO Status Code 35

  1. Status Code 35 applies to foreign entities the IRS has agreed are exempt by treaty with the participating country but have no foundation code. For example, Canadian charities would be set up on Master File with an EO Status Code of 35.

    1. When this type of foreign entity files a Form 990-PF, Form 990 or Form 990-T, it will unpost as UPC 366.

    2. Establish the EO section with EO Status Code 35 using the current month and year as the status date with TC 016 Doc. Code 80 Definer B. No filing requirement is necessary. Status Code 35 will bypass the UPC 329 check and will allow the return to post in the future.

    3. For a complete list of countries the IRS has agreed are exempt by treaty refer to Publication 515, Tax Treaty Table 3.

3.13.12.6.18.20  (01-01-2013)
EO Status Code 36

  1. Status Code 36 applies to Form 990 filers with a Subsection other than (3), (9), (17), (20) or (29).

    If Then
    The return is unprocessable and the subsection indicated on the return is other than 03/09/17/20:

    1. Make the necessary corrections to resolve the unprocessable condition.

    2. Determine the classification code using Document 6379 (II-3) .

    3. Establish the EO Section with a Form 990 FR of 01, EO Status Code 36 using the current month and year as the status date, FYM, subsection code as indicated on the return, classification code and remarks with a TC 016 Doc. Code 80 Definer Codes AB.

    Note:

    Beginning January 2004 a Form 990-T or a payment for a Form 990-T will automatically post to account in EO Status 36 if the name control and EIN on the return or payment match the name control and EIN on Master File. A Form 990-T filing requirement will be added to the module.

3.13.12.6.18.21  (01-01-2013)
EO Status Code 40

  1. Use Status 40 to create an EO section for a return marked with SS 03, 09, 17 or 20 which has not been granted an exemption at the time the return was filed.

    Note:

    If the subsection is not marked on the unpostable return, correspond with the organization for the subsection and a list of activities if not present.

  2. Beginning 2010, the Status 40 program will be automated. History sheets will no longer be generated and sent to Entity.

  3. If Forms 990 (DD 03/09/17/20) or Forms 990-PF (other than 4947(a)(1)) are received and research does not reveal an exemption, use Status 40. If a BMF FRC for Forms 1041, 1065 or 1120 is on the BMF account, zero out the applicable FRC.

  4. Add the EO account to BMF through IDRS with CC EOREQ/CC EOCHG.

    If Then
    The account is not on the BMF, Input a TC 000 with Doc. Code 80, Status Code 40, FYM, and remarks..
    The account is on the BMF, Input a TC 016 Doc. Code 80 Definer Codes B, Status Code 40 and remarks..

3.13.12.6.18.22  (01-01-2013)
EO Status Codes 41 and 42

  1. Status Code 41 ("Failed to Reply to Solicitation for Application" ) is used by Entity for purported 501(c)(3)/(9)/(17)/ organizations which have finished the Status 40 process. When processing "Status 40" cases, the organization is notified by a CP 120 and an application for exemption is solicited. . If the organization does not apply and receive a formal exemption, the account will be put into Status Code 41 and 1120 filing requirements will be added. When manually inputting this status, a filing requirement for Forms 1041, 1120 must be input, and at the same time all the EO FRCs should be deleted. If an organization in Status Code 41 files a subsequent return, process as follows:

    If Then
    The return is unprocessable and the subsection indicated on the return is other than 03/09/17/20:

    1. Make the necessary corrections to resolve the unprocessable condition.

    2. Determine the classification code using Document 6379 (II-3) .

    3. Establish the EO Section with a Form 990 FR of 01, EO Status Code 36 using the current month and year as the status date, FYM, subsection code as indicated on the return, classification code and remarks with a TC 016 Doc. Code 80 Definer Codes AB.

    The subsection on the return is 03/09/17/20,

    1. If the organization filed a Form 990/990-EZ and the subsection indicated on the return is 03/09/17/20, correspond with the organization using Letter 3909C. If the organization does not reply with an application for exemption or a Form 1120/1065/1041, update the EO Status Code to 99.

    2. If the organization filed a Form 990-PF, input a TC 016 Doc. Code 80 Definer Codes AB, 990-PF FR of 1, TF 04, and EO Status 01 to allow the Form 990-PF to post. Cycle the TC 150 to post after the TC 016. Input a second TC 016 to remove the Form 990-PF FR and add a Form 1041/1065/1120 FR, add any other filing requirement (Form 940 or Form 941/944), and change the EO Status Code to 99.

    3. If the organization filed a Form 990-T and the subsection on the return is 03/09/17, input a TC 016 Doc. Code 80 Definer Codes AB to update the EO Status to 31 and remove the Form 1041/1065/1120 FR. Cycle the TC 150 to post after the TC 016. Input a second TC 016 to update the EO Status to 99 and add the Form 1041/1065/1120 FR (and any other FRs like Form 940 or Form 941/944) back onto the module.

    4. If the organization filed a Form 990-T and the subsection on the return is other than 03/09/17/20, input a TC 016 Doc. Code 80 Definer Codes AB to update the EO Status to 36, remove the Form 1120 FR, add the Form 990 FR of 01, add the Form 990-T of 1, add the subsection as indicated on the return, and input the classification code using Document 6379 (11-3) . Do not return the EO Status to 41 after the posting of the return.

    The name on the return indicates the organization is a federal credit union

    1. Verify the status at www.ncua.gov.

    2. Ensure the status on the website is for a Federal Credit Union (FCU) and not listed only as a Federally Insured State Credit Union (FISCU).

    3. If account is a FCU on the website above, input a TC 016, Definer Codes AB and update the status to 01 as a 501(c)(1) organization, filing requirements 990-07.

    4. If the account is not located on the website or is listed only as an FISCU, update the account to status 36, subsection code 14 with 990–01 filing requirements.

    The account is in Status 42

    1. Update 501(c)(3), (9) or (17) 990 filers to Status 40.

    2. Update other than a 501(c)(3), (9) or (17) 990 filers to Status 36.

  2. Status Code 42 was used by EO Entity when an extension of time to file is received from an organization which does not have an exemption. EO Entity receives these extensions as unprocessable documents. EO Entity used Status 42 to post a payment received prior to the posting of the organization's first EO return; the payment will unpost as a UPC 366. As of September 2011, Status 42 is no longer used.

3.13.12.6.18.23  (01-01-2013)
EO Status Codes 70-72

  1. Status Code 70 ("Exemption Denied " ) is input by Cincinnati when, on the merits of the application, an exemption cannot be granted. This status will generate a Form 1120 filing requirement of 01.

  2. Status Code 71 ("Failed to Establish and Incomplete Form 1023/1024" ) is input by Cincinnati when the application is incomplete and a request for the information was not received. This status will generate a Form 1120 filing requirement of 01. If the Form 1120 filing requirement is missing, add the FR to the account.

  3. Status Code 72 ("Refusal to Rule " ) is input by Cincinnati when the applicant is unable to furnish a detailed description of its planned activities. This description would clearly indicate whether the organization was exempt or not. This status will generate a Form 1120 filing requirement of 01.

3.13.12.6.18.24  (01-01-2013)
EO Status Code 97

  1. Status 97 is automatically updated on IDRS when an organization fails to file a Form 990 or 990–PF for three consecutive years. This status will automatically generate a Form 1120 filing requirement.

  2. An account in Status 97 is required to file Form 1120 or re-apply for tax exempt status by filing Form 1023 or 1024 and paying all applicable fees.

    Note:

    Refer to IRM 3.13.12.11.4 for further instructions.

3.13.12.6.18.25  (01-01-2013)
EO Status Codes 98 and 99

  1. Status 98 is input by EO Entity when an organization is identified as a terrorist organization by National Office. This status will automatically generate a Form 1120 filing requirement. When an organization Status 98 files an exempt organization return, it will unpost.

  2. Status 99 is input by EO Entity when an organization in EO Status 22, 41, 70-72 files another exempt organization return and they still do not have an exemption. The status will automatically generate a Form 1120 filing requirement. All exempt organization returns and any associated payments filled in future tax years will automatically post . This status code will replace the procedure of shelving status 22, 41, 70-72 returns which could not be posted in the past. EO or SBSE Examination will use Status 99 to determine what organizations require an audit. When a return unposts because the Status is 22, 41, 70-72, process as follows:

    1. Research EDS to determine if the organization has filed a new application for exemption is pending on EDS. If new application is pending, input a TC 016 Definer Codes AB to update the Status Code to 40 and remove the Form 1120 filing requirement.

      Note:

      New EO applications as of July 2007 will be processed through TEDS.

    2. If EDS shows an F case, input a TC 016 Doc. Code 80 Definer Codes AB to remove the 1120 filing requirement and add the information on EDS to Master File.

    3. If EDS does not show a good exemption, correspond with the organization using the 3909C Letter for Status 41 organizations or the 3877C Letter for Status 22, 70-72 organizations. If a determination letter is not provided, or a new application for exemption submitted, or there is no reply, update the EO Status to 99 with a TC 016 Doc. Code 80 Definer Code B. If the organization provides information indicating exemption, update Master File per the organization's response with a TC 016.

3.13.12.6.19  (01-01-2013)
Ruling Date

  1. When inputting the Ruling Date (RD) with CC EOREQ/EOCHG and the Document Code is either 80 or 81:

    1. A ruling date is the date when the exemption was issued to the organization.

    2. The pilot voucher has this date for all subordinates of a group.

    3. A ruling date for individual exemptions can be found on EDS, or on the original exemption letter and on the entity EO section.

    4. The date is input as YYYYMM.

  2. If the Document Code is 80, the TC must be 000 or 016.

    If Then
    TC is 000, Status must be 01.
    TC is 016, Definer Code must be C.

  3. If the Document Code is 81, the TC must be 016 and the Definer Code must be C or D.

3.13.12.6.20  (01-01-2013)
Activity Code

  1. When inputting the Activity Code (AC) with CC EOREQ/EOCHG and the Document Code is either 80 or 81:

    1. For Document Code 80, the TC must be 000 or 016.

    2. For Document Code 81, the TC must be TC 016.

  2. The following subsection codes can have only one three digit activity code as follows:

    Subsection Activity Code
    22 931
    70 990
    90 928
    91 909
    92 909
    93 234

  3. Activity Code 990 is used for Status 70-72.

  4. For further information, see IRM 2.4, IDRS Terminal Input.

3.13.12.6.21  (01-01-2013)
Deductibility Code

  1. When inputting the Deductibility Code (DY) and Year with CC EOREQ/EOCHG and either Document Code 80 or 81:

    1. For Document Code 80, the TC must be 000 or 016.

    2. For Document Code 81, the TC must be 016.

  2. The first position of the DY must be:

    • 1 for deductible,

    • 2 for non-deductible, or

    • 4 for foreign deductible.

  3. The second through the fifth position is the year and is input as YYYY.

    1. If the Deductibility Code is 1, enter the effective date as the YYYY.

    2. If the Deductibility Code is 2, enter the 0000 (zeros) for the YYYY.

  4. If the Subsection Code is input, it must be as follows:

    If Then
    Doc. Code is 80 and DY is 1YYYY or 4YYYY, SS must be 01, 03, 04, 08, 10, 13, 19, 20, 50, 60 or 70.
    Doc. Code is 81 and DY is 1YYYY, SS must be 01, 03, 04, 08, 10, 13, 19, or 70.

    Note:

    If the deductibility code is missing from a Form 2363-A, contact with Cincinnati must be made to correct the Form 2363-A. The TE will notify the Lead who will contact the TEGE Analyst with oversight. The TEGE Analyst will contact Cincinnati to get the correct deductibility code.

3.13.12.6.22  (01-01-2013)
From GEN

  1. When inputting the From GEN (FG) with CC EOREQ/EOCHG and Document Code is either 80 or 81:

    1. TC must be 016.

    2. From GEN is a four digit number between 0001–9998.

    3. Use From GEN when changing a GEN or when updating a group exemption.

  2. From GEN is used when:

    • Changing a GEN,

    • Updating a group exemption, or

    • An affiliation code change is being made to a parent and Definer Code C or F must be used.

3.13.12.6.23  (01-01-2013)
New GEN

  1. When inputting the New GEN (NG) with CC EOREQ/EOCHG and Document Code is 80:

    1. The TC must be 000 or 016.

  2. When TC 000 with Document Code 80 is input, the following items must be input:

    1. NG must be between 0002–9998.

    2. Affiliation Code must be a 7 or 9.

    3. Status Code must be 01.

  3. When TC 016 with Document Code 80 is input, the following items must be input:

    1. Definer Code C must be input.

    2. If the NG is 9999, the From GEN must be input and the Affiliation Code must be 1, 2, or 3.

    3. If NG is 0002–9998, the AF must be 6, 7, 8, or 9.

  4. A New GEN is assigned to a new exemption. See IRM 3.13.12.12 for information on group rulings.

3.13.12.6.24  (01-01-2013)
File Folder Number

  1. When inputting the File Folder (FF) with CC EOREQ/EOCHG and the Document Code is either 80 or 81:

    1. If the Document Code is 80, the TC must be 000 or 016.

    2. If the Document Code is 81, the TC must be 016.

    3. The file folder number is generated on EDS when the file is created. It is based on location and the current julian date.

3.13.12.6.25  (01-01-2013)
Pension Plan

  1. When inputting the Pension Plan (PP) with CC EOREQ/EOCHG and the Document Code is either 80 or 81:

    1. Valid range is 1, 2, or 9.

    2. If the Document Code is 80, the TC must be 000 or 016.

    3. If Doc. Code is 80, TC is 000, and PP is required input but the code is unknown, use a 2.

    4. If the Document Code is 81, the TC must be 016.

  2. If the Document Code is 81, the following items must be present:

    1. Definer Code must be D.

    2. PP must be 2.

  3. To delete a pension plan, input 9.

3.13.12.6.26  (01-01-2013)
Advance Ruling Date

  1. When inputting the Advance Ruling Date (AD) with CC EOREQ/EOCHG and the Document Code is 80:

    1. TC must be 016.

    2. The AD is input in YYYYMM format. This allows input of dates in the year 2001 and beyond.

    3. The AD cannot be prior to the current input date.

    4. To delete the AD, input 999999.

3.13.12.6.27  (01-01-2013)
Large Case

  1. When inputting the Large Case (LC) with CC EOREQ/EOCHG and the Document Code is 80:

    1. TC must be 016.

    2. Valid input is 1, 2, 9.

    3. To delete a LC, input a 9.

    Note:

    The LC field is not entered by Entity Control. It must be input by Cincinnati.

3.13.12.6.28  (01-01-2013)
Cumulative List

  1. When inputting the Cumulative List Indicator (CU) with CC EOREQ/EOCHG and the Document Code is 80 (National Office only):

    1. TC must be 016.

    2. Valid indicators are 3 or 9.

    3. Indicator 3 means the account is included in a cumulative list quarterly supplement.

    4. Indicator 9 deletes the cumulative list indicator.

3.13.12.6.29  (01-01-2013)
Employment Code

  1. BMF Employment Codes are A, C, F, G, I, M, S, T, and W. See table below.

    Code Type of Employer
    A Government agent acting as an Employer (Fiscal) Agent under section 3504
    C Church or Church-Controlled Organization which filed Form 8274 (Not subject to FICA or FUTA)
    F Federal Employer
    G State or Local Government Agency
    I Indian Tribal Governments
    M Maritime Industry
    S Foreign Subsidiary
    T State or Local Government Agency covered under a Section 218 agreement
    W 501(c)(3) of the IRC: Non-profit Organization (Not subject to FUTA)

  2. A "9" deletes any existing employment code.

  3. Except for Job Corps and Volunteers in Service to America, economic opportunity programs are carried on by state and local governmental entities or private non-profit organizations through grants or contracts with the Federal Government. When new entities are formed to carry out economic opportunity projects they will be state or local government entities or non-profit organizations. Examples of Economic Opportunity Act Employers (E.O.A. Employers) are as follows:

    • Anti-Poverty Programs

    • Community Action Programs

    • Head Start Programs

    • Neighborhood Youth Corps

    • Public Law 88–452

    • Economic Opportunity Act, Office or Program

    • Work Study or Work Training Program

    • Youth Conservation Corps (YCC)

    • Job Corps

    • Volunteers in Service to America

  4. Assign employment codes to these groups with care. Even though financed in part by Federal money, these groups are not Federal employers. If there is any doubt about the status of an E.O.A. Employer, contact the organization before assigning an employment code.

    Note:

    These organizations may be compulsory or voluntary.

  5. When inputting the Employment Code (EC) with CC EOREQ/EOCHG and the Document Code is 80:

    1. TC may be 000 or 016, and

    2. Valid ECs are S, W, M, or 9.

  6. If input EC is W:

    1. FRC for Form 941 must be 01 or 07, if input.

    2. SS must be 03, 50, 60, or 70, if input.

    3. and Doc. Code is 80, the Status Code must be 01-03, 07, 10 or 11, if input.

  7. Beginning January 2011, programming was added to restrict the input of employment codes A, F, G & T to employees in Compliance, Federal, State and Local Government (FSLG). Send cases that need input of those restricted government employment codes to FSLG for input. Perform all needed actions except the input of the employment code and mail the case with a completed transmittal, Form 3210 to FSLG at the following address:
    IRS
    FSLG
    300 East 8th ST
    Stop 4098AUS
    Austin, TX 78701

3.13.12.6.29.1  (01-01-2013)
Employment Code A

  1. Employment Code A is used by TEGE Government Entities for government fiscal agents who file Form 940 for employers who are not associated with government agencies. Form 940 and Form 941 filing requirements may be added.

3.13.12.6.29.2  (01-01-2013)
Employment Code C

  1. A TC 070 posted to churches or qualified church-controlled organizations which have filed Form 8274, Certification by Churches and Qualified Church Controlled Organizations Electing Exemption from Employer Social Security and Medicare Taxes, generates an Employment Code C.

3.13.12.6.29.3  (01-01-2013)
Employment Code F

  1. Assign this code only to agencies of the United States.

  2. Use the following guidelines when assigning Employment Code F:

    1. Assign this code with supervisory approval only.

    2. Also assign a Form 941 filing requirement of 02.

    3. Do not assign this code with no filing requirement.

  3. For information regarding the input of Employment code F, refer to IRM 3.13.12.6.29.

3.13.12.6.29.4  (01-01-2013)
Type of Employment Code F Organizations

  1. Assign employment code F to an executive department of the government, or component agency of the government such as:

    • Department of State

    • Department of the Treasury

    • Department of Defense

    • Department of the Army

    • Department of the Navy

    • Department of the Air Force

    • Department of Health and Human Services

    • Department of Education

    • Department of the Interior

    • Department of Commerce

    • Department of Labor

    • Department of Transportation

    • Department of Housing and Urban Development

    • Department of Justice

    • Department of Agriculture

    • Department Veteran's Affairs

  2. Assign Employment Code F to an agency of the U.S. Government which is not part of any executive department or its components at the National Headquarters or in the field such as:

    • U.S. District Court

    • U.S. Court of Appeals

    • U.S. Tax Court

    • General Services Administration

    • U.S. Atomic Energy Commission

    • Federal Trade Commission

    • Government Accountability Office

    • Office of Economic Opportunity

    • Federal Power Commission

    • U.S. Small Business Administration

    • Library of Congress

    • Interstate Commerce Commission

    • Veterans Administration

    • Smithsonian Institution

    • Securities and Exchange Commission

    • National Aeronautics and Space Administration

  3. Assign Employment Code F to a corporation, created by law, which performs a governmental function and is wholly or principally owned by the U.S. Government:

    • Federal Deposit Insurance Corporation

    • U.S. Postal Service

    • Tennessee Valley Authority

    • Federal Home Loan Bank

      Exception:

      Individual Home Loan Banks

    • Federal Reserve Board

      Exception:

      Individual Regional Federal Reserve Banks

    • Federal instrumentalities such as
      Army and Air Force Post Exchange,
      Navy or Coast Guard Ship Stores, and
      Army and Air Force Motion Picture Services and the Navy Counterpart

  4. Assign Employment Code F to organizations which are closely connected to, but not an official part of the U.S. governmental establishment. Following strict standards, these organizations conduct financial, social, morale or housekeeping activities such as:

    • Officer's Clubs

    • Enlisted Men's Club

    • NCO Clubs

    • Officer's Open Messes

    • NCO's Open Mess

    • Billeting Funds

  5. Before assigning Employment Code F to the organizations referred to in paragraph (4), obtain a statement from the Post, Camp, Station or Base Commander stating the following:

    1. The activity exists to promote the morale, comfort and well being of members of the Armed Forces, or authorized civilians.

    2. The activity is supported by an authorized non-appropriated fund as prescribed by the applicable regulations of the Service concerned.

    3. The activity is authorized by the Post, Camp, Station, Base or Major Command Commander, and is supervised by him or her.

    4. The activity's supervision by the commander includes a periodic audit of financial records, or an audit is regularly performed by a higher authority as prescribed by the appropriate service regulations.


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