3.20.12  Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing (Cont. 1)

3.20.12.3 
Creating Images — Scanning Operation

3.20.12.3.12  (01-01-2014)
Fix-its

  1. Fix-its are errors identified after the return is sent to the release function and prior to the document leaving the Imaging Unit. An example of an error corrected using the Fix-it process would be a poor quality image.

3.20.12.3.12.1  (01-01-2014)
Controlling and Processing Fix-its

  1. The return will need to be deleted from the system and reprocessed. Do not process it using the refilm procedures. The entire return must be reprocessed.

  2. Returns that need to be fixed due to processing imaging errors are batched within their own new batch or inserted into an established batch of work that contains the same form type. A Fix-it return is not counted as a new return and is not to be counted as a receipt. Taking another count for the return would result in double counting for one return.

  3. Each return must be Document Prepared (Doc. Prep.), Scanned, Quality Controlled (QC), Validated, Verified, Reassociated, Restricted, and Quality Reviewed (QR).

  4. When a batch has completed the various steps, the system will automatically release each batch to the next step.

3.20.12.3.13  (01-01-2014)
Document Preparation

  1. Preparing the return for scanning is an important operation. Properly performed, this step can ensure efficiency through the remaining processes.

  2. During this step scanning operators will:

    1. Annotate edit marks throughout the return. Exhibit 3.20.12-7.

    2. Review the entity and subsection code.

    3. Identify items not open for public inspection.

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3.20.12.3.13.1  (01-01-2014)
Document Preparation — General Information

  1. Numbering helps in reassociation of rejected documents and during QR, should a return require additional scanning or if information is not clear.

    1. Number all returns and their respective envelopes in the lower right hand margin.

    2. If there is no envelope attached, write "NE" as well as a number.

    3. If there is no envelope, but there are other items needing reassociation after imaging, number those items accordingly.

    4. If multiple returns were shipped in one envelope, write the number and alpha character (e.g., 1a, 1b, 1c and so on), on the returns.

    5. Ensure anything not scanned is attached to the envelope for reassociation later. This includes forms listed in the table below, requests for acknowledgment of receipt, and check stubs.

      Note:

      IRS General Instructions, when they can be easily removed from the return package, do not need to be imaged and can be attached to the envelope for later association.

    6. Envelopes and other information not scanned should be kept in proper order for reassociation.

    7. If a return is missing the first page, the return is unprocessable. Refer to unprocessable return procedures.

  2. VERIFY the return has a nine digit Employer Identification Number (EIN), a primary name, and a valid state.

  3. If primary name is missing, place the document in the Entity basket and route to EO Entity for additional research.

    Note:

    Do not edit missing information from other documents within the submission. EO Entity will research for missing data.

  4. If EIN is missing, incomplete, or is invalid, (e.g., less than nine digits, incorrect format, etc.) place the document in the Entity basket and route to EO Entity for additional research.

    Note:

    Do not edit missing incomplete or invalid information from other documents within the submission. EO Entity will research for data.

  5. If a remittance is discovered, immediately take the complete return to the manager.

  6. Amended returns may be attached to a copy of the originally filed return. If this is the case, image the amended return per all imaging guidelines, but do not image the copy of the original.

  7. The following forms are not part of the current imaging process:

    • Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons

    • Form 1023, 1024, and 1028, Application for Recognition of Exemption

    • Form 1040, Individual Income Tax Return

    • Form 1120, U.S. Corporation Income Tax Return

    • Form 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under section 4953

    • State Tax Returns

    If returns are originals, they may be separated during pipeline processing and routed as required. If attached, see IRM 3.20.12.2.3 for imaging and redacting/restricting procedures.

  8. Detach returns with an original signature. Do not detach a return used to supplement or support the return to which it is attached to (e.g., Form 3800 is attached to a 990-T, Form 1041-A attached to a 5227, Form 2220 is attached to a 990-PF). Edit the received date of the return on the detached document. Continue Document Preparation of the return from which the attachment was separated.

  9. Detach all original attachments per "Attachment Routing Guide" table below:

    Attachment Routing Guide
    Attachment (Form/document)
    Note: Only detach if the return is an original
    Form received that has the attachment Detach Action
    Form 990 series All Yes If an original return, detach and image
    Form 1023, 1024, or 1028, Application for Recognition of Exemption All Yes, if the signature is an original, otherwise leave attached If signature is an original route to CSPC
    201 W Rivercenter Blvd.
    Attn: EP/EO Determinations
    Team 31404
    Covington, KY 41011
    Form 1120-POL 990 / 990–EZ & 990–T Yes If an original return, do not image. Route to processing
    Form 4720 - Return of Certain Excise Taxes on Charities and other Persons under Chapters 41 and 42 of the IRC All that have an original signature Yes If original return, detach and image. When attached to Form 990-PF, however, an image of Form 4720 is included in the Form 990-PF, as it is open to public inspection in such case. See Reg. 1.6033-2(j)."CAUTION: note: When detaching Form 4720 from any other form make sure you also detach any applicable statements or attachments relating to Form 4720
    Form 5227 - Split Interest Trust Information Return All Yes If original return, detach and image.

  10. If an original/amended return is received with a CP notice 420 thru 429, or a CP 259 A-G attached and has not previously been worked by the Entity unit prior to receipt in Imaging, take the following steps:

    • Pull return

    • Do Not Image

    • Route to Entity M/S 6273 via Form 3210

    • Annotate in the remarks that a TDI notice is attached

    Note:

    In January 2009, the CP 420 – 424 notices were replaced with the CP 259 A-G notices.

  11. In addition, the following document preparation must be completed:

    1. Indicate/annotate "Return Scanned" or "filmed" and the date.

    2. Remove all staples.

  12. Brochures, pamphlets, and other materials the EO has filed should be imaged. If unusually large amounts of attachments, books, etc. are with the return, contact management to determine if scanning is necessary.

  13. If Form 8913 is attached to Form 990-EZ or Form 990-PF as a supporting documentation, Form 8913 is to be imaged and restricted.

  14. The following table gives examples of scenarios that may be received in Imaging and the appropriate action to take:

    Example Scenarios and Appropriate Actions to Take
    If And Then
    Form 990-EZ is submitted by the filer converted to a Form 990 by IRS do not image the converted return.
    an amended return is received is attached to an original return review each return to determine if a scanned stamp is present. If no scan stamp is present on the amended return follow 3.20.12.3.8, and image as a new return. Amended returns may be attached to a copy of the originally filed return. If this is the case, image the amended return per all imaging guidelines, but do not image the copy of the original..
    an amended return is received is not attached to an original return and not stamped with the scan stamp image amended return following amended return instructions in IRM 3.20.12.3.8.
    both Form 990-EZ and Form 990 are received from the filer both are original returns and have not been imaged (no scanned stamp present) detach and image both Form 990-EZ and Form 990 as originals under the appropriate program code.
    the filer sends a copy of a return (electronically filed or paper) to Rejects and Rejects forwards the copy to Imaging   do not image, forward to department manager for resolution.
    CIS return is received   treat as a live return and image.
    SMIP return is received   do not image. A SMIP return is a return that is printed off of the OL-SEIN system (already imaged, SMIP prints on the document when printed from SEIN by Accounts Management)
    amended return is received from Accounts Management   image following 3.20.12.3.8. If you receive amended returns treated as a refilm forward to the department manager for resolution.

3.20.12.3.13.2  (01-01-2014)
Telephone Excise Tax Refund (TETR) Procedures Form 990-T

  1. Taxpayers may be entitled to request a credit or a refund of excise taxes paid on long-distance telephone services. The credit/refund became available in 2006 and is claimed on Form 990-T or 1120-POL.

    Note:

    Taxpayers must file a request for TETR on or before July 27, 2012.

  2. The TETR return can be identified by one or more of the following:

    • "Telephone Excise Tax Refund" or "Notice 2006–50" , or similar wording written on Form 990-T or attachments

    • Form 8913 is attached

    • Line 44 (other line, labeled as TETR) contains a dollar entry

      Exception:

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  3. Taxpayers may file Form 990-T to claim only the TETR credit (may be combined with BUWH credit), or may file Form 990-T to claim the TETR credit in conjunction with their normal annual filing.

  4. If Form 990-T is filed "only" for the (TETR), (or combined with the BUWH credit), pull the return and do not image. Leave the return in the batch and follow the standard routing processing for all other returns within the batch of work.

  5. If Form 990-T is filed and includes the TETR, the form will be imaged and processed per Form 990-T procedures.

3.20.12.3.13.3  (01-01-2014)
Section 45R, Small Business Credit Form 990T

  1. Taxpayers may be entitled to request a refundable tax credit allowed under section 45R, small business credit.

  2. The 45R credit can be identified by one or more of the following:

    • Wording similar to “45R Only” written at the top of Form 990-T or attachments

    • Form 8941 Credit for Small Employer Health Insurance Premiums, is attached

    • Lines 44f (2010 form revision, dollar amount must be present) and any combination of lines 45, 48, or 49 contains a dollar entry.

      Exception:

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  3. Taxpayers may file Form 990-T to claim only the Section 45R small business credit (may be combined with TETR and/or BUWH), or may file Form 990-T to claim the Section 45R small business credit in conjunction with their normal annual filing.

  4. If Form 990-T is filed ONLY for the Section 45R small business credit (or combined with TETR and/or BUWH), pull the return and do not image or stamp as imaged. Pull the return out of the batch, place in the tub located in the day shift manager's office labeled "45R credit" , to be batched in BBTS using route 17, batch ID 6, and routed daily to Entity.

    Note:

    Hours will be reported under 720 document preparation, however a count will not be taken under 360 scanning because the form is not imaged.

  5. If Form 990-T is filed and includes the Section 45R small business credit, the form will be imaged and processed per Form 990-T procedures.

3.20.12.3.13.4  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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3.20.12.3.13.5  (01-01-2014)
Unprocessable Return

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

    • A return with completely illegible entries

    • A return missing page one, with no available entity data to index

    • A return from foreign and U.S. Possession organizations with no amounts converted to U.S. currency or written in numerical characters.

  2. The following steps should be taken:

    • Do not image the return.

    • Do not stamp the return indicating that it was scanned.

    • Pull the return and place in the front of the batch.

    • Route the unprocessable return(s) to Code & Edit with the other processed returns in the batch.

3.20.12.3.13.6  (01-01-2014)
Frivolous Return

  1. A frivolous argument is used for the purpose of expressing dissatisfaction with the substance, form or administration of tax laws by attempting to illegally avoid or reduce tax liabilities. Recognized frivolous arguments made by businesses include, but are not limited to, examples shown in IRM 4.10.12 .

  2. If the return is a potentially frivolous return, the following steps are to be taken:

    • Do not image the return.

    • Do not stamp the return indicating that it was scanned.

    • Pull the return, flag it as a potentially frivolous return and place it in the front of the batch.

    • Route the frivolous return(s) to Code & Edit with the other processed returns in the batch.

  3. Returns having only zeros, no entries, blank, or indicating "None, Not Liable" , etc., with no evidence of a frivolous argument are not to be considered frivolous returns.

  4. Code & Edit will route the potentially frivolous return to the Frivolous Filer Program where EOCA will determine if the return is indeed a frivolous return. If EOCA determines that the return should be processed, it will be returned to Imaging for normal processing.

3.20.12.3.13.7  (01-01-2014)
Document Preparation – Editing

  1. All edit marks are written on the bottom right margin of the page in purple ink, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Often, an EO will submit a form, schedule or attachment that is skewed, or is a poor photocopy. These are referred to as "poor quality" . Edit a single check to the bottom of the page that is affected.

  3. On Forms 990, 990-EZ, 990 with 527 box checked and 8872 if the return requires no further action in Restricting, edit "P" . The document can then be closed during Restricting.

  4. On Forms 990, 990-EZ, 990-PF, 990 with 527 box checked and 8872 if the form itself has pages with issues requiring action in Restricting, edit "G#" ; G indicates "go to" and the # represents the page needing the work.

    Example:

    A "G3" is edited on the bottom of the first page. During restricting, go to page 3 and redact the material that can not be disclosed.

  5. If no zip code or zip code is less than five digits, research the zip code directory and annotate the correct zip code.

    Note:

    If the zip code belongs to a foreign address, no additional research is required.

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  7. On Form 990, if a Schedule H is attached to paper returns, edit the letter "H" in the bottom right margin (not applicable on E-File returns) for ease of identification and indexing.

3.20.12.3.13.8  (01-01-2014)
Reimages

  1. The minimum requirements for reimaging a document are the following:

    • Page one of the return or IDRS print and,

      Note:

      Preferred IDRS print is BRTVU.

    • Reimage pages (i.e., pages/information missing from initial filing).

  2. On Forms 990, 990–EZ, and 990-PF, if the additional information received from EO is a signature jurat (declaration), the jurat must be scanned.The signature is imaged and disclosed.

  3. If there is no blue tag attached to an original return/document do the following:

    1. Check for a "scan" stamp.

    2. If there is no "scan" stamp, scan the entire document.

    3. If a "scan" stamp is present, return to originator of the request.

    4. If the entire return needs to be rescanned, circle out the stamp or annotate with a single "X" .

  4. Organize the additional information in the following order:

    1. Page one of the return or the IDRS BRTVU print;

    2. Return pages organized in sequential order;

    3. Schedule A in sequential order (Forms 990 and 990-EZ ONLY);

    4. Schedule B in sequential order (Forms 990, 990–EZ, and 990-PF ONLY);

    5. Supplemental information.

  5. If reimaging requirements are not met, route the return back to the originator for clarification.

3.20.12.3.14  (01-01-2014)
Form 990 Revision

  1. Form 990 was redesigned for Tax Year (TY) 2010. The Form 990 core form consists of 12 pages and numerous schedules have been added. The schedules that are open to public inspection are clearly identified in the upper right hand corner by the following statement, "Open to Public Inspection."

  2. The revised 2010 Form 990 now includes the following schedules:

    • Schedule A, Public Charity Status and Public Support

    • Schedule B, Schedule of Contributors

    • Schedule C, Political Campaign and Lobbying Activities

    • Schedule D, Supplemental Financial Statements

    • Schedule E, Schools

    • Schedule F, Statement of Activities Outside the United States

    • Schedule G, Supplemental Information Regarding Fund-raising or Gaming Activities

    • Schedule H, Hospitals

      Note:

      More than one Schedule H may be attached to a return, keep pages in order per Schedule H.

    • Schedule I, Grants and Other Assistance to Organizations, Governments and Individuals in the U.S.

    • Schedule J, Compensation Information

    • Schedule K, Supplemental Information on Tax Exempt Bonds

    • Schedule L, Transactions with Interested Persons

    • Schedule M, Non-Cash Contributions

    • Schedule N, Liquidation, Termination, Dissolution or Significant Disposition of Assets

    • Schedule O, Supplemental Information to Form 990

    • Schedule R, Related Organizations and Unrelated Partnerships

  3. Arrange/organize the revised and non-revised Form 990 return pages in the following sequential order:

    • Return pages organized in sequential order

    • Schedule A, Public Charity Status and Public Support

    • Schedule B, Schedule of Contributors

    • All NOT Open for Public Inspection forms and attachments.

    • Schedule C, Political Campaign and Lobbying Activities

    • Schedule D, Supplemental Financial Statements

    • Schedule E, Schools

    • Schedule F, Statement of Activities Outside the United States

    • Schedule F-1, Continuation Sheet for Schedule F

    • Schedule G, Supplemental Information Regarding Fund-raising or Gaming Activities

    • Schedule H, Hospitals

      Note:

      More than one Schedule H may be attached to a return, keep pages in order per Schedule H.

    • Schedule I, Grants and Other Assistance to Organizations, Governments and Individuals in the U.S.

    • Schedule I-1, Continuation Sheet for Schedule I

    • Schedule J, Compensation Information

    • Schedule J-1 & J-2, Continuation Sheet for Schedule J

    • Schedule K, Supplemental Information on Tax Exempt Bonds

    • Schedule L, Transactions with Interested Persons

    • Schedule M, Non-Cash Contributions

    • Schedule N, Liquidation, Termination, Dissolution or Significant Disposition of Assets

    • Schedule N-1, Continuation Sheet for Schedule N

    • Schedule O, Supplemental Information to Form 990

    • Schedule R, Related Organizations and Unrelated Partnerships

    • Schedule R-1, Continuation Sheet for Schedule R

    • Arrange the pages sequentially with supplemental information open for Public Inspection forms and attachments, following the form

3.20.12.3.15  (01-01-2014)
Form 990-EZ

  1. Form 990-EZ was redesigned for Tax Year (TY) 2008. The revised Form 990-EZ core form consists of four pages and includes various schedules.

  2. The schedules that are open for public inspection are clearly identified in the upper right hand corner by the following statement, " Open to Public Inspection " .

  3. Arrange the Forms 990-EZ in the following order:

    1. Return pages organized in sequential order

    2. Schedule A, pages in sequential order

    3. Schedule B, sequential order

      Note:

      Schedule B may have any number of pages. Assemble all similar pages together.

    4. All NOT Open for Public Inspection forms and attachments.

    5. Schedule C

    6. Schedule E

    7. Schedule G

    8. Schedule L

    9. Schedule N

    10. Schedule O

    11. All Open for Public Inspection forms and attachments.

3.20.12.3.16  (01-01-2014)
Form 990-PF

  1. Arrange/organize the Forms 990-PF return in the following order:

    1. Return pages in sequential order.

    2. Schedule B, sequential order.

      Note:

      Schedule B may have any number of pages. Assemble all similar pages together.

    3. Place all NOT Open for Public Inspection forms and attachments.

3.20.12.3.17  (01-01-2014)
Form 990-T

  1. Return pages organized in sequential order, pages one through four.

  2. Arrange the pages sequentially with supplemental information following the form:

    1. All NOT Open for Public Inspection forms and attachments (i.e., Form 8913, Credit for Federal Telephone Excise Tax Paid, Form 8941, Credit for Small Employer Health Insurance Premiums, etc., as outlined in this IRM.

    2. Form 4136, Credit for Federal Tax Paid on Fuels

    3. Form 4626, Alternative Minimum Tax for Corporations

    4. Schedule D (Form 1041), Capital Gains and Losses

    5. Schedule I (Form 1041), Alternative Minimum Tax

    6. Form 4952, Investment Interest Expense Deduction

    7. All other supporting documents

  3. If Form 990-T is filed claiming only one or any combination of the TETR, Back-up Withholding (BUWH), and/or Section 45R credit, pull the return, do not image, and do not stamp as imaged. See IRM 3.20.12.3.13.2 and IRM 3.20.12.3.13.3 for additional TETR and Section 45R identification and routing instructions.:

    Exception:

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  4. If the Form 990-T is filed and includes the TETR, BUWH, or Section 45R Small Business Credit, the return will be imaged.

3.20.12.3.18  (01-01-2014)
Form 4720

  1. Return pages organized in sequential order.

  2. Arrange the pages sequentially with supplemental information following the form.

3.20.12.3.19  (01-01-2014)
Form 5227

  1. Return pages organized in sequential order.

  2. Arrange the pages sequentially with supplemental information following the form.

3.20.12.3.20  (01-01-2014)
Amended Statute Period EO Returns

  1. Statute period returns are received and identified in the Receipt and Control (R&C), Extracting area. If one is missed and identified in Imaging to be a statute period amended EO return and not cleared by the Statute Unit, Imaging will route the return to the Statute Unit to be statute cleared.

  2. Statute Unit will forward the returns via Form 12547-A to the Imaging Unit to be imaged. Statue must annotate the following information on the Form 12547-A for each return:

    • EIN

    • Name Control

    • Tax Period

    • MFT

  3. The Imaging Team will acknowledge receipt of the statute-cleared returns by returning a copy of the Form 12547-A to the originator. The acknowledgment copy must be returned to the originator within 10 days of receipt.

  4. Process the returns per procedures outlined in IRM 3.20.12.

  5. After the amended return is imaged, the statute-period amended EO return will be routed to EO Accounts M/S 6552 via Form 12547-A for resolution.

  6. The following information must be annotated on the Form 12547-A for each return:

    • EIN

    • Name Control

    • Tax Period

    • MFT

  7. If the acknowledgment copy is not received from EO Accounts within 10 days, the originator must contact the Lead of EO Accounts and obtain a copy. All statute-period amended EO returns routed to EO Accounts must be accounted for and acknowledged it was received.

3.20.12.3.21  (01-01-2014)
Scanning

  1. The Scanning process captures images from paper returns for release to the public and internal use.

3.20.12.3.22  (01-01-2014)
Quality Control/Rescanning

  1. The "Quality Control" module is used to visually inspect scanned images (compared to paper document) for errors and to re-scan those that are not correct.

  2. Rescanning function MUST only be done on a workstation that is attached to a scanner.

  3. The operator uses the documents and the imaged return to verify that all pages are scanned correctly, positioned correctly, and in the correct order. If any data is missing from the image, the document must be rescanned.

  4. At the Quality Control stations documents can be created or split.

  5. In addition, documents and pages can be:

    • Rejected

    • Un-rejected

    • Rotated

    • Deleted

    • Replaced

    • Inserted

3.20.12.3.23  (01-01-2014)
Validation

  1. Validation is the process of entering descriptive information associated with a return for later retrieval from the database. The operator obtains information from various parts of the return that include the following:

    • EIN

    • Tax Period

    • Organization Name

    • State

    • Zip Code

    • Subsection Code (Forms 990, and 990-EZ, ONLY)

    • Total Assets (Forms 990, 990-PF, 990-EZ, and 5227 ONLY)

    • Total Tax on Form 4720

    • Gross Income on Form 990-T

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Schedule H attached (Form 990)

    Note:

    Returns filed electronically only require input of the EIN, organization name abbreviations/corrections, and OFAC information. Remove special characters, update PTA/PTO information as needed and only include the word "The" if it is associated with only one other word, see IRM 3.20.12.3.23(4)(g), (j), (m), & (n). All other descriptive information automatically populated will be accepted without inputting or reviewing it for accuracy.

  2. Enter the Employer Identification Number (EIN).

    1. A valid EIN consists of 9 digits in the following format: NN-NNNNNNN.

    2. If EIN is missing, invalid, or incomplete, delete and route to EO Entity M/S 6054.

  3. Enter the Tax Period Ending. The Tax Period Ending is the month and year the accounting period ends. The filer's tax period may be less than but not more than 12 months. A calendar year return ends in December. A fiscal year ends in any month other than December.

    • Correct the tax period to a six digit number.

    • The first four digits represent the year, the last two digits represent the month (YYYYMM).

      Example:

      A calendar year 2001 return, has a tax period of 200112. For a fiscal year 2001 return with an ending month of May, the tax period is 200105.

    • If the return contains a preprinted label, it will contain the year and month ending. This is a six digit field. If there is a change to a preprinted label, or the taxpayer indicates a different tax period ending, use taxpayer intent. The taxpayer may write the tax period under the return title. If the tax period ending has been edited by another area in IRS, use the edited tax period ending date.

  4. Enter the Primary Name Line. Abbreviations must be used only if the name line exceeds the maximum characters allowed per field. The name line is captured as the filer submits the return with the following exceptions,

    1. If the EO used an "&" (ampersand) enter "and" . If the EO used "and" , enter " and" .

    2. Do not abbreviate anything beyond the abbreviations listed in Exhibit 3.20.12-4. Exhibit 3.20.12-6.

    3. Do not space before or after a hyphen. If the filer shows a space before and/or after the hyphen, omit the hyphen.

    4. Do not double space.

    5. Do not use single or double quotes, periods or commas in the name line.

    6. Do not input an apostrophe, do not space for the apostrophe. Example, if the name is O'Brien, you would enter the name as OBrien.

    7. Omit all other special characters such as, #, ?, ,/, \, @, &, %, [ ] and ( ).

    8. If the special character "&" is part of the name line, spell out the special character. For example: Name line is: Store & Foundation, the name line would be input as Store and Foundation.

    9. Always include Union, Post or Club numbers on the name line.

    10. Only include the word "The" if it is associated with only one other word.

      Example:

      The EO name shown on the return is "The Group." Both words would be included as the primary name. However, if the EO name on the return was "The First Group" only, " First Group" would be included as the primary name.

    11. If the first name line includes donor numbers, account numbers, or contract numbers, do not include.

      Example:

      "8256972 Trust for May Flower" or "First Bank FBO May Flower 158935" . The numbers should not be included in the primary name line.

    12. "Formerly known as" (FKA), Attention (ATTN), "In care of" (C/O), or "%" , "Doing Business As" (DBA), and the name that follows is a secondary sort line for Entity Perfection. This information should not be included in the primary name line.

    13. If the name is a Parent Teacher Association (PTA), enter PTA then school name.

      Note:

      The name control would be PTA plus the first letter of the state where the PTA is located even if the state name is not present.

    14. If the name is a Parent Teacher Organization (PTO), enter PTO then school name.

      Note:

      The name control would be PTO plus the first letter of the state where the PTO is located even if the state name is not present.

  5. "DO NOT" abbreviate words in the Name Line unless it is one of the exception cases above, or the name line exceeds the amount of allowed character per field.

  6. Enter the State Code

    1. Use the United States Postal Service approved abbreviations for States and the District of Columbia. See Exhibit 3.20.12-1.

    2. To abbreviate names of territories and foreign countries, Exhibit 3.20.12-3.

    3. If no state is found, enter "ZZ" .

  7. Enter the ZIP Code.

    1. A zip code consists of 5 or 9 digits.

    2. If the zip code belongs to a foreign address, enter five zeros.

    3. If no zip code, research the Zip Code directory and enter the correct zip code

    4. If the zip code is less than five digits, research the Zip Code directory and enter the correct zip code.

    5. If the zip code is more than five but less than nine, enter the first five digits.

    6. If the zip code is more than five and more than nine, enter the first five digits.

  8. For Forms 990, and 990-EZ, enter SUBSECTION CODE

    1. If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in item J), use the SS on the preprinted label or the INOLES print. Exhibit 3.20.12-5.

    2. Valid entries for 501(c) returns are blank, or 01 through 27. If unable to determine subsection from return, enter blank. If filer indicates a "0" treat as a blank.

    3. Follow table below for Subsection Code.

    If . . . Then enter . . .
    4947 91
    501(d) 40
    501(e) 50
    501(f) 60
    501(k) 70
    501(n) 71
    527 82
    529 81

  9. For Forms 990, 990-EZ, 990-PF, and 5227, enter the Total Assets. For Form 990-T, enter Gross Income and Total Tax for Form 4720. See IRM 3.20.12.3.24. for index fields per form.

    1. If the total assets is a negative number, input as a negative.

      Example:

      This may be indicated as -2000, (2000), [2000], or <2000>.

    2. Do not use dollar signs or commas.

    3. If the asset line is blank, input zero.

    4. Do NOT input total assets edited by IRS.

  10. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  11. Form 990, enter "Y" in the index field if a Schedule H is attached to the return. This field will default to "N " and can be skipped if there is no Schedule H attached to the return. See IRM 3.20.12.3.24. for index fields per form.

3.20.12.3.24  (01-01-2014)
Index Fields Per Form

  1. Refer to table below for index fields on Form 990 per version.

    Version EIN Tax Period Organization Name State Zip Code Subsection Code Total Assets ≡ ≡ ≡ ≡ Schedule H
    2005, 2006, and 2007 Line D Line A Block C Block C Block C Line J Line 59B "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Schedule H is attached
    2008, 2009, 2010 , 2011, and 2012 Line D Line A Block C Block C Block C Line I Line 20 - End of Year "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Schedule H is attached

  2. Refer to table below for index fields on Form 990-EZ per version.

    Version EIN Tax Period Organization Name State Zip Code Subsection Code Total Assets ≡ ≡ ≡
    2005, 2006, 2007, 2008, 2009, 2010, 2011, and 2012 Line D Line A Block C Block C Block C Line J Line 25B "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Refer to table below for index fields on Form 990-PF per version.

    Version EIN Tax Period Name of Foundation State Zip Code Subsection Code Total Assets ≡ ≡ ≡ ≡ ≡ ≡
    2005, 2006, 2007, 2008, 2009, 2010, 2011, and 2012 Line A Top of Page Block directly above Line G Block directly above Line G Block directly above Line G Line H Page 2 line 16C "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. Refer to table below for index fields on Form 990-T per version.

    Version EIN Tax Period Organization Name State Zip Code Gross Income
    2005, 2006, 2007, 2008, 2009, 2010, 2011, and 2012 Line D Top of page one Block directly to the right of Line A Block directly to the right of Line A Block directly to the right of Line A Pg. 1 Part 1 Line 13 Column A
     

  5. Refer to table below for index fields on Form 4720 per version.

    Version EIN Tax Period Organization Name State Zip Code Total Tax
    2005 Pg. 1- Top right hand side Pg. 1 - Line 1 Pg. 1 - Line 2 Pg. 1 - Line 4 Pg. 1 Line 4 Pg. 1 Part II-B Line 2
    2006, 2007, 2008, 2009, 2010, 2011, and 2012 Pg. 1- Top right hand side Pg. 1 - Line 1 Pg. 1 - Line 2 Pg. 1 - Line 4 Pg. 1 Line 4 Pg. 2 Part II-B Line 2

  6. Refer to table below for index fields on Form 5227 per version.

    Version EIN Tax Period Name of Trust State Zip Code Type of Entity Total Assets
    2005, 2006 Line A Top of page one Entity block on page 1 Entity block on page 1 Entity block on page 1 Block B Page 2 line 37B
    2007, 2008, 2009, 2010, 2011, and 2012 Line A Top of page one Entity block on page 1 Entity block on page 1 Entity block on page 1 Block B Page 3 line 50B

3.20.12.3.25  (01-01-2014)
Rejecting Documents

  1. If an image of a document is not correct, or if the document does not meet imaging criteria, the document will be rejected back to the Quality Control station for corrections. Pages may also be deleted during validation using "Batch Editing."

  2. If Form 990 was imaged in error, the images for the return must be deleted from the system.

3.20.12.3.26  (01-01-2014)
Verification

  1. This step is the process of checking the accuracy of a specified index. The operator reenters the EIN, Tax Period, and Organization Name.

3.20.12.3.27  (01-01-2014)
Reassociation

  1. After the returns have completed either Rescan or Verification, the folders of paper documents can be reassembled.

  2. Associate the returns with the correct envelopes and/or attachments and staple securely.

  3. If Form 5800 edit sheet is part of the filing, move it to the top of the return and staple securely.

  4. Refer to IRM 3.10.72 for proper procedures to attach envelopes to the back of the returns or documents.

3.20.12.3.28  (01-01-2014)
Release (Processing within the system)

  1. The Release process releases the documents to the image storage devices. This process is turned on manually each day and performs automatically.

  2. The process needs to be monitored on Batch Manager for errors.

3.20.12.3.29  (01-01-2014)
Redaction/Restriction Procedures

  1. A document that is required to be made available for inspection under IRC § 6104(a) or IRC § 6104(b) must be redacted (sanitized) of any coding information that indicates specific facts with regard to the organization's or trust's liability or possible liability for any tax, interest or penalty, that was added to the first page of the return during processing. This also includes any other internal processing forms or work papers prepared by IRS employees that would reveal information that can not be disclosed under IRC § 6104.

  2. The Restricting function is used to identify any information Not Open for Public Inspection.

  3. EO Returns that are not processed through the "Restricting" function are the following forms:

    • 4720

    • 5227

    • 990-T - non-501(c)(3) returns

  4. Form 4720 can be disclosed if attached to Forms 990–PF as supporting documentation or if filed with Form 990/990–EZ with the 527 box checked.

  5. E-filed documentation that was received by the filer and attached to his or her paper filings are to be imaged but must be restricted/redacted. Examples of documentation that may be attached are: E-filed rejection slips and EF Transmission Status notification.

  6. Coding information added to the first page of the return that doesn't indicate specific facts with regard to the organizations' or trusts' liability or possible liability for any tax, interest or penalty (e.g., the date received or Document Locator Number (DLN)) may be left on the document. If there is any doubt in this regard, the IRS employee should contact the servicing Disclosure Office before making the requested information available for inspection.

  7. The following coding information, which is written or stamped on the first page of the return and required by IRC § 6033 and IRC § 6034, must be redacted before making the documents available for inspection:

    • Condition codes "D" , "R" , "V" , "X"

    • Daily Delinquency Penalty

    • Payment received

    • Delinquent return code

    • Penalty and interest codes

    Note:

    See IRM 3.20.12.2.6 and IRM 3.20.12.2.7 for editing that can be open to public inspection and those that must be redacted.

  8. Contributor names and addresses and some contribution amounts must be redacted from certain returns before the returns are open to public inspection.

    Note:

    Review the form including attachments for contributor information to be restricted/redacted.

  9. In general, the names and addresses of contributors to an organization other than a private foundation shall not be available for public inspection.

    • Except as provided in (12) below, names, and addresses of contributors to private foundations are open to public inspection.

    • For political organizations, names, addresses, and additional information provided on Form 8871 and Form 8872 are open to public inspection. Refer to IRM 11.3.9 for additional information.

  10. To reduce the risk of inadvertently identifying contributors, Exempt Organizations (EO) established the policy to not include Schedule B. Schedule B is to be completely restricted with the exception of 990-PF.

    Note:

    Schedule B attached to Form 990 and Form 990-EZ with the 527 box checked must be restricted. Review the form including attachments for contributor information to be restricted/redacted.

  11. Except as provided in (13) below, amounts of contributions to a private foundation shall be available for public inspection.

  12. Information regarding grants and contributions made by the filing organization as listed on a return is not considered to be information regarding contributions and is open to public inspection. These are the EO’s expenses and can be distinguished from contributions received based on the line number referred to:

    • Form 990 (rev. 2008 and subsequent), expenses are shown on Lines 13 through 19 or Lines 13-17 (rev. 2007 and prior)

    • Form 990-EZ (all revisions), expenses are shown on Lines 10 through 17

  13. The names, addresses, and amounts of contributions or bequests of persons who are not US citizens to a foreign private foundation that from the date of its creation has received at least 85 percent of its support (other than gross investment income) from sources outside the US (see IRC § 4948(b)), shall not be made available for public inspection.

  14. For additional information see IRM 3.20.12.2.4.

3.20.12.3.29.1  (01-01-2014)
Form 990-T Redacting Procedures

  1. The Tax Technical Corrections Act of 2007, amended section 6104(b) to require that Form 990-T and related schedules or attachments that pertain to tax on UBIT, filed by 501(c)(3) organizations, be made available for public inspection by the IRS. This provision is effective for returns filed after August 17, 2006, the date of enactment of the Pension Protection Act of 2006, PL. 109-280 (PPA).

  2. Forms 990-T filed prior to August 17, 2006 are not open for public inspection. Forms 990-T filed by organizations other than section 501(c)(3) are also not available for public inspection.

  3. The Form 990–T must meet the following criteria to be open for public inspection:

    • Subsection Code (SS) is a 501(c)(3) organization

    • Form 990-T filed after August 17, 2006

    • "Form 990-T not filed solely to claim a credit that does not relate to unrelated business income tax, including: Telephone Excise Tax (TETR) credit, Back-up Withholding (BUWH) credit, 45R Small Business Credit, Credit for Small Employer Health Insurance Premiums, or Work Opportunity Tax Credit (WOTC)

      Note:

      If filed claiming only one credit/refund or a combination of TETR, BUWH, Section 45R Small business Credit, and/or WOTC, the return is considered filed solely for the purposes of claiming a credit/refund and is not available for public inspection or disclosure.

  4. All information included with Form 990-T and related schedules can be disclosed with the exception of a limited number of forms. Refer to the table below for procedures on forms attached to Form 990-T. Refer to section 3.20.12.2.3 for additional forms and attachments that are not open for public inspection if attached to the Form 990-T filing,

    Note:

    Any Form 990-T that appears in the redact and restrict process (no matter the sub-section), redact and restrict as you would a 501(c)3 organization.

    FORM INFORMATION IMAGE / DISCLOSE / REDACT / RESTRICT
    Form 926 Return by a U.S. Transferor of Property to a Foreign Corporation Image & Restrict
    Form 2297 Waiver of Statutory Notification of Claim Disallowance Image & Restrict
    Form 3363 Acceptance of Proposed Disallowance of Claim for Refund or Credit Image & Restrict
    Form 3800 General Business Credit Image - Open to Public Inspection
    Form 4466 Corporation Application for Quick Refund of Overpayment of Estimated Tax Image - Open to Public Inspection
    Form 4549 Income Tax Examination Changes Image & Restrict
    Form 5471 Information Return of U.S. Persons With Respect to Certain Foreign Corporations Image & Restrict
    Form 5701 Notice of Proposed Adjustment Image & Restrict
    Form 8271 Investor Reporting of Tax Shelter Registration Number Image & Restrict
    Form 8594 Asset Acquisition Statement under Section 1060 Image & Restrict
    Form 8621 Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Image & Restrict
    Form 8832 Entity Classification Election Image & Restrict
    Form 8858 Information Return of U.S. Persons With Respect to Foreign Disregarded Entities Image & Restrict
    Form 8865 Return of U.S. Person with Respect to Certain Foreign Partnerships Image & Restrict
    Form 8886 Reportable Transaction Disclosure Statement Image & Restrict
    Form 8913 Credit for Federal Telephone Excise Tax Paid Image & Restrict
    Form 8925 Report of Employer-Owned Life Insurance Contracts Image & Restrict
    Form 8941 Credit for Small Employer Health Insurance Premiums, If filed in conjunction with the normal annual filing Image & Restrict

  5. Form 990-T images are available on DVD beginning with PY 2009.

3.20.12.3.30  (01-01-2014)
Quality Review

  1. The Quality Review step ensures each process of the program is completed to the highest quality possible.

  2. This includes viewing all pages to ensure that required data is restricted/redacted, preventing un-authorized disclosure issues.

  3. Errors that can be corrected in the QR function are:

    • Errors made during Validation; and

    • Errors made during Restricting.

  4. Errors made during Quality Control cannot be corrected in the Quality Review function. When these errors are found:

    1. Pull the paper return; and

    2. Route for correction.

  5. Sometimes returns are imaged that should not have been imaged but this is not discovered until it reaches the Quality Review function. For example, a return for a statute year that was not cleared. If this is the case:

    1. Delete the image from the system,

    2. Pull the hard copy document from the folder,

    3. Circle out all stamps indicating the return was scanned, or use a single "X" and

    4. Route the filing to the Statute Unit for clearance.

  6. If an error occurs because the document separator sheet was not recognized, this is cause for deletion. In this case:

    1. Delete the image from the system,

    2. Pull both hard copy paper returns from the folder,

    3. Merge the documents back through the entire Imaging Process.

3.20.12.3.31  (01-01-2014)
Imaging Political Organization Forms 990/990-EZ with the Section 527 Box Checked, and 8872

  1. Political Organizations must file an electronic Form 8871 in order to be a tax exempt political organization.

  2. Form 8453-X must be submitted after the electronic submission to authenticate the electronic filing.

    Note:

    As of March 1, 2012, Form 8453-X will not be imaged including refilms.

  3. Some Political Organizations that have submitted a Form 8871 may be required to submit Forms 990/990-EZ, and/or 8872.

  4. Imaging will perform Document Preparation, Scanning, Validation, Restricting and Reassociation on all Political Organization Forms.

  5. Do not scan Form 8871. Route Form 8871 to the Entity Unit to take the appropriate account action.

3.20.12.3.31.1  (01-01-2014)
Control and Routing Form 8872 and 990 with the Section 527 Box Checked

  1. Forms 8872 are batched and controlled on the Batch/Block Tracking System (BBTS).

  2. Timeliness guidelines are found in IRM 3.30.123.

  3. Each batch of work will be routed through Document Preparation, Scanning, Rescan, Validation , Restricting and Reassociation.

  4. Form 8872 and 990 with the Section 527 Box Checked must be imaged separately under its' respective programs.

3.20.12.3.31.2  (01-01-2014)
Document Preparation Form 8872 and 990 with the Section 527 Box Checked

  1. Verify the organization name is present on the front of the return. Verify a month has been edited if "f" through "h" are marked on the return. If not, route to Entity.

  2. If EIN or organization name is not present, route to Entity. If multiple EIN's are present, give to your Manager or Lead to investigate.

  3. Do Not Scan IRS Letter 3406.

  4. Separate Forms if found together.

  5. Indicate "Scanned" or "Filmed" and Date stamp the return.

  6. Number all returns and their respective envelopes in the lower right hand margin.

  7. If there is no envelope attached, edit "NE" along with a number.

  8. Remove all staples.

  9. Organize documents into the following order:

    1. For all Forms - Organize pages in numerical order.

    2. Next is Supplemental Information.

  10. Review form and attachments for Social Security Numbers (SSN) and Form 990 Schedule B for restriction or redaction.

3.20.12.3.31.3  (01-01-2014)
Scanning Political Organization Forms

  1. Scan Prepared Documents.

  2. Ensure all images are of good quality and all information is legible.

3.20.12.3.31.4  (01-01-2014)
Validation Forms 8872

  1. Index the following fields:

    1. EIN.

    2. Name of organization.

    3. Type of return.

    4. Month.

    5. Year

    6. Change of address, if indicated.

    7. Final report, if indicated.

3.20.12.3.31.5  (01-01-2014)
Reassociation of Political Organization Forms

  1. Associate document with its respective envelope.

  2. Place staple in the left hand corner of return.

3.20.12.3.31.6  (01-01-2014)
Redaction/Restriction Procedures of Political Organization Forms

  1. All Social Security Numbers (SSNs) must be redacted.

  2. All Form 990 Schedule B must be restricted.

3.20.12.4  (01-01-2014)
Imaging Form 2363-A

  1. Form 2363-A is used by Taxpayer Service, Examination, Technical personnel and Campus Entity Control personnel to make entity changes that include EOMF data. The Form 2363-A is received from EO Entity.

  2. The Imaging process for Form 2363-A is to be completed within 45 workdays of receipt within the Imaging Unit.

  3. All time required to process Form 2363-A is reported under 550-13105.

  4. Below are the index fields on Form 2363-A.

    • Employer ID Number (EIN)

    • Primary Name

    • New Gen

      Note:

      If New Gen is not available, use the From Gen or the Old Gen as the index field.

  5. The Form 2363-A is treated as classified waste after the data is verified and the Imaging process is completed.

Exhibit 3.20.12-1 
State Code/ZIP Code Perfection Chart (State Order)

State Code/ZIP Code Perfection Chart
2-Ltr. Code State Name ZIP Code   2-Ltr. Code State Name ZIP Code
AA America-Atlantic 34001   MS Mississippi 38601
AE America-Europe 09001   MO Missouri 63001
AP America-Pacific 96201   MT Montana 59001
AL Alabama 35001   NE Nebraska 68001
AK Alaska 99501   NV Nevada 88901
AZ Arizona 85001   NH New Hampshire 03001
AR Arkansas 71601   NJ New Jersey 07001
CA California 90001   NM New Mexico 87001
CO Colorado 80001   NY New York 00401
CT Connecticut 06001   NC North Carolina 27001
DC District of Columbia 20001   ND North Dakota 58001
DE Delaware 19701   OH Ohio 43001
FL Florida 32001   OK Oklahoma 73001
GA Georgia 30001   OR Oregon 97001
HI Hawaii 96701   PA Pennsylvania 15001
ID Idaho 83201   RI Rhode Island 02801
IL Illinois 60001   SC South Carolina 29001
IN Indiana 46001   SD South Dakota 57001
IA Iowa 50001   TN Tennessee 37001
KS Kansas 66001   TX Texas 75001
KY Kentucky 40001   UT Utah 84001
LA Louisiana 70001   VT Vermont 05001
ME Maine 03901   VA Virginia 20101
MD Maryland 20601   WA Washington 98001
MA Massachusetts 01001   WV West Virginia 24701
MI Michigan 48001   WI Wisconsin 53001
MN Minnesota 55001   WY Wyoming 82001

Exhibit 3.20.12-2 
U.S. Possessions ZIP Codes

City ZIP Code City ZIP Code
American Samoa (AS) Federated States of Micronesia (FM)
Faga'itua 96799 Chuuk 96942
Leone 96799 Kosrae 96944
Olosega Manua' 96799 Pohnpei 96941
Pago Pago 96799 Yap 96943
Marshall Islands (MH) Palau (PW)
Ebeye 96970 Koror 96940
Majuro 96960 Palau 96940
Northern Mariana Islands (MP) Virgin Islands (VI)
Capitol Hill 96950 Charlotte Amalie 00802
Rota 96951 Christiansted 00820
Saipan 96950 Cruz Bay 00830
Tinian 96952 Downtown 00840
Guam (GU) Frederiksted 00840
Agana 96910 Kingshill 00850
Inarajan 96917 Saint Croix 00820
Merizo 96916 Saint John 00830
Tamuning 96931 Saint Thomas 00805
Umatac 96915 Sunny Isle 00850
Yona 96915 Veterans Annex 00820
Puerto Rico (PR)
Adjuntas 00601 Laplata 00786
Aquada 00602 Lares 00669
Aquadilla 00603 Las Marias 00670
Agnes Buenas 00703 Las Piedras 00771
Aguirre 00704 Levittown 00949
Aibonito 00705 Loiza 00772
Anasco 00610 Loiza Street Station 00936
Angeles 00611 Loquillo 00773
Arecibo 00612 Manati 00674
Arroyo 00714 Maricao 00606
Bajadero 00616 Maunabo 00707
Barceloneta 00617 Mayaquez 00680
Barraquitas 00794 Mercedita 00715
Barrio Obrero Station 00935 Minillas Center 00936
Bayamon 00956 Moca 00676
Boqueron 00622 Morovis 00687
Cabo Rojo 00623 Naguabo 00718
Caguas 00725 Narajito 00719
Camuy 00627 Orocovis 00720
Canovanas 00729 Palmer 00721
Caparra Heights 00920 Patillas 00723
Carolina 00982 Penuelas 00624
Catano 00962 Ponce 00731
Cayey 00736 Puerta de Tierra 00936
Ceiba 00735 Puerta Real 00740
Cerro Gordon 00754 Punta Santiago 00741
Ciales 00638 Quebradillas 00678
Cidra 00739 Ramey 00603
Coamo 00769 Rincon 00677
Comerio 00782 Rio Blanco 00744
Condado 00907 Rio Grande 00721
Corozal 00783 Rio Piedras 00927
Coto Laurel 00780 Rosario 00636
Culebra 00775 Sabana Grande 00637
Dorado 00646 Sabana Hoyos 00688
Ensenada 00647 Sabana Seca 00952
Esperanza 00765 Saint Just 00978
Fajardo 00738 Salinas 00751
Fernandez Juncos 00936 San Antonio 00690
Florida 00650 San Francisco 00927
Fort Buchanan 00934 San German 00683
Garrachales 00652 San Juan 00936
Guanica 00653 San Lorenzo 00754
Guayama 00784 San Sebastian 00685
Guayanilla 00656 Santa Isabel 00757
Guaynabo 00965 Sanrurce 00936
Gurabo 00778 Toa Alta 00953
Hatillo 00659 Toa Boa 00949
Hato Rey 00936 Trujillo Alto 00976
Harmingueros 00660 University 00936
Humacao 00791 Utuado 00641
Isabela 00662 Vega Alta 00692
Jayuya 00664 Vega Baja (box 1-9049) 00694
Juana Diaz 00795 Vieques 00765
Juncos 00777 Villalba 00766
La Cumbre 00926 Yabucoa 00767
Lajas 00667 Yauco 00698

Exhibit 3.20.12-3 
Foreign Country Codes

Foreign Country Country Code
Abu Dubai AE
Afghanistan AF
Akrotiri Sovereign Base Area AX
Aland Island XI
Albania AL
Algeria AG
Andorra AN
Angola AO
Anguilla AV
Antarctic Lands FS
Antarctica AY
Antigua AC
Antigua & Barbuda AC
Argentina AR
Armenia AM
Aruba AA
Ascension XA
Ashmore Island AT
Ashmore & Cartier Islands AT
Australia AS
Austria AU
Azerbaijan AJ
Azores XZ
Bahamas BF
Bahrain BA
Baker Island FQ
Balearic Islands SP
Bangladesh BG
Barbados BB
Barbuda AC
Bassas da India BS
Belarus BO
Belgium BE
Belize BH
Benin BN
Bermuda BD
Bhutan BT
Bolivia BL
Bonaire NT
Bosnia-Herzegovina BK
Botswana BC
Bouvet Island BV
Brazil BR
British Indian Ocean Territory IO
British Virgin Islands VQ
Brunei BX
Bulgaria BU
Burkina Faso UV
Burma BM
Burundi BY
Caicos Islands TK
Cambodia CB
Cameroon CM
Canada CA
Canary Islands XY
Cape Verde CV
Cartier Island AT
Cayman Islands CJ
Central African Republic CT
Chad CD
Channel Islands XC
Chile CI
China CH
Christmas Island KT
Clipperton Islands IP
Cocos Island CK
Columbia CO
Comoros CN
Congo, Republic of (Brazzaville) CF
Congo, Democratic Republic of (Kinshasa) CG
Cook Islands CW
Coral Sea Islands Territory CR
Corsica FR
Costa Rica CS
Cote d'Ivoire IV
Croatia HR
Cuba CU
Curacao NT
Cyprus CY
Czech Republic EZ
Dem. People's Rep. of Korea (North) KN
Dem. Rep. of Congo (Kinshasa) CG
Denmark DA
Dhekelia Sovereign Base Area DX
Djibouti DJ
Dominica DO
Dominican Republic DR
Dubai AE
East Timor TT
Ecuador EC
Egypt EG
El Salvador ES
Eleuthera Island BF
England XE
Equatorial Guinea EK
Eritrea ER
Estonia EN
Ethiopia ET
Europa Island EU
Falkland Islands FK
Faroe Islands FO
Fiji FJ
Finland FI
France FR
French Guiana FG
French Polynesia FP
French Southern & Antarctic Lands FS
Futuna WF
Gabon GB
Gambia GA
Gaza Strip GZ
Georgia GG
Germany GM
Ghana GH
Gibraltar GI
Glorioso Islands GO
Great Britain UK
Greece GR
Greenland GL
Grenada GJ
Grenadines VC
Guadeloupe GP
Guatemala GT
Guernsey GK
Guinea GV
Guinea-Bissau PU
Guyana GY
Haiti HA
Heard Island & McDonald Island HM
Holy See VT
Honduras HO
Hong Kong HK
Howland Island HQ
Hungary HU
Iceland IC
India IN
Indonesia ID
Iran IR
Iraq IZ
Ireland EI
Isle of Man IM
Israel IS
Italy IT
Jamaica JM
Jan Mayen JN
Japan JA
Jarvis Island DQ
Jersey JE
Johnston Atoll JQ
Jordan JO
Juan de Nova Island JU
Kazakhstan KZ
Kenya KE
Kingman Reef KQ
Kiribati KR
Korea (North) KN
Korea (South) KS
Kurile Islands RS
Kuwait KU
Kyrgyzstan KG
Laos LA
Latvia LG
Lebanon LE
Lesotho LT
Liberia LI
Libya LY
Liechtenstein LS
Lithuania LH
Luxembourg LU
Macau MC
Macedonia MK
Madagascar MA
Malawi MI
Malaysia MY
Maldives MV
Mali ML
Malta MT
Martinique MB
Mauritania MR
Mauritus MP
Mayotte MF
McDonald Island HM
Mexico MX
Midway Islands MQ
Miquelon SB
Moldova MD
Monaco MN
Mongolia MG
Montenegro MJ
Montserrat MH
Morocco MO
Mozambique MZ
Myanmar XM
Namibia WA
Nauru NR
Navassa Island BQ
Nepal NP
Netherlands NL
Netherlands Antilles NT
Nevis SC
New Caledonia NC
New Zealand NZ
Nicaragua NU
Niger NG
Nigeria NI
Niue NE
Norfolk Island NF
North Korea KN
Northern Ireland XN
Norway NO
Oman MU
Other (country not identified elsewhere) XX
Pakistan PK
Palmyra Atoll LQ
Panama PM
Papua New Guinea PP
Paracel Islands PF
Paraguay PA
Peru PE
Philippines RP
Pitcairn Islands PC
Poland PL
Portugal PO
Principe TP
Qatar QA
Redonda VI
Republic of Congo (Brazzaville) CF
Republic of Korea (South) KS
Republic of Singapore SN
Reunion RE
Romania RO
Russia RS
Rwanda RW
Ryukyu Islands JA
S Georgia Island SX
S Georgia Island & S Sandwich Island SX
S Sandwich Island SX
San Marino SM
Sao Tome and Principe TP
Sarawak MY
Saudi Arabia SA
Scotland XS
Senegal SG
Serbia RB
Seychelles SE
Sierra Leone SL
Singapore SN
Slovak Republic XR
Slovakia LO
Slovenia SI
Solomon Islands BP
Somalia SO
South Africa SF
South Georgia Island SX
South Georgia Island & South Sandwich Island SX
South Korea KS
South Sandwich Island SX
Spain SP
Spratly Islands PG
Sri Lanka CE
St. Helena SH
St. Kitts & Nevis SC
St. Lucia ST
St. Miquelon SB
St. Pierre SB
St. Pierre & Miquelon SB
St. Vincent & Grenadines VC
Sudan SU
Suriname NS
Svalbard SV
Swaziland WZ
Sweden SW
Switzerland SZ
Syria SY
Taiwan TW
Tajikistan TI
Tanzania TZ
Thailand TH
The Bahamas BF
The Gambia GA
The Netherlands NL
Togo TO
Tokelau TL
Tonga TN
Tortola VI
Trinidad and Tobago TD
Tristan Da Cunha XT
Tromelin Island TE
Tunisia TS
Turkey TU
Turkmenistan TX
Turks & Caicos Islands TK
Tuvalu TV
Uganda UG
Ukraine UP
United Arab Emirates AE
United Kingdom UK
Uruguay UY
Uzbekistan UZ
Vanuatu NH
Vatican City VT
Venezuela VE
Vietnam VM
Wake Island WQ
Wales XW
Wallis and Futuna WF
West Bank WE
Western Sahara WI
Western Samoa WS
Yemen YM
Yugoslavia YI
Zaire CG
Zambia ZA
Zimbabwe ZI

Exhibit 3.20.12-4 
Province, State and Territory Abbreviations

Australia State Abbreviation
Australian Capital Territory ACT
New South Wales NSW
Northern Territory NT
Queensland QLD
South Australia SA
Tasmania TAS
Victoria VIC
Western Australia WA

Exhibit 3.20.12-5 
Pre-Printed Label

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Exhibit 3.20.12-6 
Abbreviations for Commonly Recurring Words. Abbreviations must only be used if the name line exceeds the maximum characters allowed per field.

Abbreviations for Commonly Recurring Words
agency/agencies AGCY Home Owners Association HOA
agricultural/
agriculture
AGRI Industrial INDI
Alumni ALUM Industry/
Industries
IND
Amalgamated AMAL Incorporated INC
American/s AMER Information INFO
Association/s ASSN Institute/s INST
Associates/Associated ASSOC International INTL
Auxiliary/
Auxiliaries
AUX Insurance INS
Avenue AVE Irrevocable IRREV
Apartments APT Junior/s JR
Beneficiary BNFRY Legion/s LGN
Benevolent BEN Library/Libraries LIBR
Building/s BLDG Manufacturing MFG
Campaign CMPG Management MGMT
Cemetery Cem Medical MED
Center/s CTR Memorial/s MEM
Charitable CHAR Ministry
/Ministries
MNSTR
Charitable Remainder Annuity Trust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CRAT Mountain MTN
Charitable Lead Annuity Trust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CLAT Non-exempt Charitable Trust NECT
Charitable Remainder Trust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CRT National/s NATL
Charitable Remainder Unitrust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CRUT Organization/s
Organizational
ORG
Charitable Lead Trust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CLT Parent Teacher Association PTA
Charitable Lead Unitrust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CLUT Parent Teacher Organization PTO
Circle /Circles CIR Partner PTR
Coalition COAL Partnership PTRSP
College/s COLL Political Action Committee PAC
Committee/s COM Representative REPR
Commission/s COMM Republican REP
Community/
Communities
COMN Research RES
Company/
Companies
CO Resource/s RSC
Cooperative/Co-operative COOP Retirement RTMT
Corporation/s CORP Revocable REV
Council/s COUN Rotary ROT
County/Counties CNTY Remainder REM
Credit Union CU Saint/s ST
Democrat/Democratic DEM Scholarship/s SCHOL
Department/s DEPT Senior/s SR
Development/s/
Developmental
DEV Service/s SVC
District/s DIST Special/s SPC
Doctor/s DR Street/s STR
Education/
Educational
ED Society/
Societies
SOC
Elementary/
Elementaries
ELEM Student/s STU
Employee/s EMP Testamentary TEST
Enterprise/s ENT Technology TECH
Estate/s EST Trust/s TR
Endowment/s END Trustee TTEE
Environment/
Environmental
ENVI Under the Will of / Under Will UW
Electrical ELEC United States US
Family/Families FAM University/Universities UNIV
Federation/s FED Veteran/s VET
For the Benefit of FBO Veterans for Foreign War VFW
Foundation/s FDN Voluntary Employee Benefit Association VEBA
Fund/s FD Volunteer VOL
Fraternal FRTL Young Men's Christian Association YMCA
Fraternity FRAT Young Women's Christian Association YWCA
Group/s GRP    
Government/
Governmental
GOV    
Historic/Historical HIST    
Hospital HOSP    

Exhibit 3.20.12-7 
Required - Imaging Edit Marks

CODE INTENT/PURPOSE
D Indicates this page needs to be deleted during the Quality Control function.
G# Indicates the form has information requiring attention during the Restricting function. (G# = Go to Page NN)
P Indicates no Restricting is necessary.
R Indicates the page edited must be restricted.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
# Indicates the page number for the edited page.
NE Indicates no envelope attached to form.

Exhibit 3.20.12-8 
EO Subsection Codes

Subsection Code Classification Code Type of Exempt Organization IRC Code
01 1 Governmental Instrumentality IRC § 501(c)(1)
02 1 Title holding corporation IRC § 501(c)(2)
03 1 Charitable corporation IRC § 501(c)(3)
03 2 Educational organization IRC § 501(c)(3)
03 3 Literary organization IRC § 501(c)(3)
03 4 Organization to prevent cruelty to animals IRC § 501(c)(3)
03 5 Organization to prevent cruelty to children IRC § 501(c)(3)
03 6 Organization for public safety testing IRC § 501(c)(3)
03 7 Religious organization IRC § 501(c)(3)
03 8 Scientific organization IRC § 501(c)(3)
04 1 Civic league IRC § 501(c)(4)
04 2 Local association of employees IRC § 501(c)(4)
04 3 Social welfare organization IRC § 501(c)(4)
05 1 Agricultural organization IRC § 501(c)(5)
05 2 Horticultural organization IRC § 501(c)(5)
05 3 Labor organization IRC § 501(c)(5)
06 1 Board of trade IRC § 501(c)(6)
06 2 Business league IRC § 501(c)(6)
06 3 Chambers of commerce IRC § 501(c)(6)
06 4 Real estate board IRC § 501(c)(6)
07 1 Pleasure, social and recreation club IRC § 501(c)(7)
08 1 Fraternal beneficiary society or association IRC § 501(c)(8)
09 1 Voluntary employees' beneficiary association Non-Governmental IRC § 501(c)(9)
09 2 Voluntary employees' beneficiary association Governmental IRC § 501(c)(9)
10 1 Domestic fraternal society and association IRC § 501(c)(10)
11 1 Teachers retirement fund association IRC § 501(c)(11)
12 1 Benevolent life insurance association IRC § 501(c)(12)
12 2 Mutual ditch or irrigation company IRC § 501(c)(12)
12 3 Mutual or cooperative telephone company IRC § 501(c)(12)
12 4 Organization like those on three preceding lines IRC § 501(c)(12)
13 1 Burial association IRC § 501(c)(13)
13 2 Cemetery company IRC § 501(c)(13)
14 1 Credit union IRC § 501(c)(14)
14 2 Other mutual corporation or association IRC § 501(c)(14)
15 1 Mutual insurance company or association other than life/marine IRC § 501(c)(15)
16 1 Corporation financing operation IRC § 501(c)(16)
17 1 Supplemental unemployment benefit Trust or plan IRC § 501(c)(17)
18 1 Employee funded pension trust created before June 25, 1959. IRC § 501(c)(18)
19 1 Post or organization of war veterans IRC § 501(c)(19)
20 1 Legal service IRC § 501(c)(20)
21 1 Black lung benefit trust IRC § 501(c)(21)
22 1 Multi-employer pension plan IRC § 501(c)(22)
23 1 Veterans association founded before 1880. IRC § 501(c)(23)
24 1 Trust described in IRC § 4049 of ERISA IRC § 501(c)(24)
25 1 Title holding company for pensions, etc. IRC § 501(c)(25)
26 1 State sponsored high risk health insurance organization IRC § 501(c)(26)
27 1 State sponsored workers' compensation insurance IRC § 501(c)(27)
28 1 National Railroad Retirement Investment Trust IRC § 501(c)(28)
29 1 Co-op health insurance issuer IRC 501(c)(29)
40 1 Apostolic and religious organization IRC § 501(d)
50 1 Cooperative hospital service organization IRC § 501(e)
60 1 Cooperative service organization of operating education organization IRC § 501(f)

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