3.20.13  Exempt Organization Photocopy Procedures

Manual Transmittal

November 06, 2014

Purpose

(1) This transmits a complete revision to IRM 3.20.13, Exempt Organization Photocopy Procedures.

Material Changes

(1) All dates have been changed to reflect January 01, 2015.

(2) Various grammatical and editorial changes made throughout the IRM.

(3) Incorporated all IPU's issued in 2014.

(4) IPU 14U0002 issued 01-02-2014 IRM 3.20.13.1 - Removed reference to CD as CDs are no longer provided as of 2014.

(5) IPU 14U0002 issued 01-02-2014 IRM 3.20.13.1.5 - Removed reference to CD as CDs are no longer provided as of 2014.

(6) IPU 14U0002 issued 01-02-2014 IRM 3.20.13.2 - Removed reference to CD as CDs are no longer provided as of 2014.

(7) IPU 14U0526 issued 03-20-2014 IRM 3.20.13.2 - Added instructions for batching on how to avoid possible duplicate controls.

(8) IRM 3.20.13.2 - Organization code changed to 35000 for data conversion operation realignment on July 1, 2014.

(9) IRM 3.20.13.2 - Added not to stamp over pertinent information. Paragraph (4) changed 3.20.12 reference to exhibit 3.20.12-1.

(10) IPU 14U0002 issued 01-02-2014 IRM 3.20.13.2.2 - Removed reference to CD as CDs are no longer provided as of 2014.

(11) IRM 3.20.13.2.2 - Revised telephone number for media. Added other forms to the Cincinnati address. Updated link.

(12) IRM 3.20.13.2.2(2) - Changed name of the Disclosure Scanning Operation to Centralized Processing Unit (CPU) and added the fax number.

(13) IRM 3.20.13.3 - Added Form 1023-EZ. Added "as a background file document " statement before pursuant to 611 in two of the notes.

(14) IRM 3.20.13.3.2 Added Form 1023-EZ.

(15) IRM 3.20.13.3.3 - Added private delivery service address per IRM 10.2.13. Added Form 1023-EZ.

(16) IRM 3.20.13.3.4 - Removed reference to the toll free number.

(17) IRM 3.20.13.3.6 - Added Fax number for sending requests.

(18) IPU 14U0002 issued 01-02-2014 IRM 3.20.13.3.8 - Removed reference to CD as CDs are no longer provided as of 2014.

(19) IPU 14U0793 issued 04-30-2014 IRM 3.20.13.4(4) - Revised instructions on reporting unauthorized disclosures to follow IRM 10.8.1. Returns with items present on the redacted versions that were not redacted or restricted as required will now be reported to the SP P&A staff.

(20) IRM 3.20.13.4.2(2) - Updated link to the EOPC payment request report and added closed case file in place of money wall.

(21) IRM 3.20.13.4.3 - revised wording from fees "in" Form 4506 -A to fees "for" Form 4506-A.

(22) IPU 14U0526 issued 03-20-2014 IRM 3.20.13.4.3.1(1) - Added instructions for estab returns and two EINs are found.

(23) IPU 14U0002 issued 01-02-2014 IRM 3.20.13.4.4 - Removed reference to CD as CDs are no longer provided as of 2014.

(24) IPU 14U0526 issued 03-20-2014 IRM 3.20.13.4.4 - Added instructions for ordering returns from files.

(25) IRM 3.20.13.4.4 - Added private delivery service address per IRM 10.2.13.

(26) IRM 3.20.13.4.4 - Changed name of the Disclosure Scanning Operation to Centralized Processing Unit (CPU) and added the fax number. Added reference to IRM 3.20.13.4.4.2 for media. Added other forms to the Cincinnati address.

(27) IRM 3.20.13.4.4.1 - Added private delivery service address per IRM 10.2.13. Added Form 1023-EZ.

(28) IRM 3.20.13.4.4.2 - Revised telephone number for media. Added additional IRM 3.20.13 references to this subsection. Added reference to instructions of Form 4506-A.

(29) IPU 14U0002 issued 01-02-2014 IRM 3.20.13.4.5.2 - Removed reference to CD as CDs are no longer provided as of 2014.

(30) IPU 14U0824 issued 05-07-2014 IRM 3.20.13.4.5.2(1) - Added note when printing double sided. Count 1 page for each page containing print on both sides.

(31) IPU 14U0002 issued 01-02-2014 IRM 3.20.13.4.5.4 - Removed reference to CD as CDs are no longer provided as of 2014.

(32) IRM 3.20.13.4.5.4 - Added Billing to title and removed money wall, all closed cases are stored in the closed case file.

(33) IPU 14U0002 issued 01-02-2014 IRM 3.20.13.4.7 - Removed reference to CD as CDs are no longer provided as of 2014.

(34) IPU 14U0526 issued 03-20-2014 IRM 3.20.13.4.7(7) - Added "not available" to third column costs for Form 990-T DVD complete set of returns in a state in a calendar year costs.

(35) IRM 3.20.13.4.7 - Updated years to fill in 2015. No change to fees for 2015. References to subsections related to DVDs added. added scan date to the index fields for raw format and added note Form 990-T is not available by state.

(36) IPU 14U0002 issued 01-02-2014 IRM 3.20.13.5.1 - Removed reference to CD as CDs are no longer provided as of 2014.

(37) IRM 3.20.13.5.2(2) - Updated link to the EOPC payment request report.

(38) IPU 14U0526 issued 03-20-2014 Exhibit 3.20.13-1 - Correction made to change year reference from 20711 to 200711 in table under status 97 instructions.

(39) Exhibit 3.20.13-1 - Update to status 12, Form 5227 and Forms 990-C/1120-C are not available on DVD. Added Form 1023-EZ.

(40) Exhibits 3.20.13-8 - Moved to Exhibit 3.20.13-4 and renumbered subsequent exhibits.

(41) Exhibit 3.20.13-3 - Moved to Exhibit 3.20.13-2 and renumbered subsequent exhibits. References to exhibits revised throughout IRM.

Effect on Other Documents

IRM 3.20.13, dated January 1, 2014, is superseded. Interim guidance is incorporated from IRM Procedural Updates (IPU) 14U0793, 14U0824, 14U0002 and 14U0526.

Audience

Wage and Investment (W&I) and Small Business/Self-Employed (SB/SE) Submission Processing employees

Effective Date

(01-01-2015)

Maria D. Hooke
Director, Tax Exempt and Government Entities (TE/GE) Business System Planning (BSP)
SE:T:BSP

3.20.13.1  (01-01-2015)
IRM Overview

  1. This IRM provides the necessary instructions, guidelines and procedures for filling requests (both paper and DVD Rom) for public inspection of Exempt Organization (EO) returns. Additional IRMs may be referenced in conjunction with this IRM that includes, but not limited to the following:

    • IRM 11.3,Disclosure of Official Information

    • IRM 3.20.12, Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing

    • IRM 3.5.20,Processing Requests for Tax Return/Return Information

  2. Any instructions written at the campus (e.g., desk procedures, job aids, etc.) to clarify IRM 3.20.13,Exempt Organization Photocopy Procedures, can only be implemented once the instructions are approved by the Tax Exempt Government Entities (TE/GE) Submission Processing Programs staff. A Form 2061,Document Clearance Record, must be signed and kept on file for all changes. This also applies to any notices and/or letters used during processing in conjunction with the EO Photocopy process.

  3. CRX letter 3983C, is used when corresponding with the requester. The use of "Quick" notes or other local letters is prohibited unless specifically directed.

3.20.13.1.1  (01-01-2015)
Overview of Public Inspection Under IRC 6104

  1. See IRM 3.20.12.1, Imaging Exempt Organization Returns, for an overview of public inspection under IRC 6104.

3.20.13.1.2  (01-01-2015)
Public Inspection of Annual Returns and Applications for Tax Exempt Status

  1. See IRM 3.20.12.1.1, Imaging Exempt Organization Returns, for an overview of public inspection of annual returns and applications for tax exempt status.

3.20.13.1.3  (01-01-2015)
Form 990 & Form 990-EZ Revision

  1. Form 990 was redesigned in 2008. The core Form 990 consists of 12 pages and includes numerous schedules. 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."

  2. The following schedules may be filed with Form 990 , depending on the tax year of the form being submitted. All schedules are open for public disclosure with the exception of specific information outlined in IRM 3.20.13.3.2 and IRM 3.20.12.

    • 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 F-1, Continuation Sheet for Schedule F

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

    • Schedule H, Hospitals

    • Schedule I, Supplemental Information on 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, 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

  3. Form 990-EZ was also redesigned but required fewer changes. The dollar thresholds for Form 990-EZ filers was raised to allow more organizations to file Form 990-EZ. Schedules that may be filed are Schedules A, B, C, E, G, L, N and O, as shown above.

3.20.13.1.4  (01-01-2015)
Form 990-N (e-Postcard)

  1. Most small tax-exempt organizations whose gross receipts are usually $50,000 or less may be required to electronically submit Form 990-N, also known as the e-Postcard. Exceptions to this requirement include the following:

    • Organizations that are included in a group return.

    • Churches, their integrated auxiliaries and conventions or associations of churches.

    • Organizations that are required to file a form other than 990-N.

  2. If you receive a request, and through IDRS research you find Form 990-N was filed instead of Forms 990, 990-EZ and 990-PF, send 3983C letter and inform the requester to view and print individual organizations e-Postcard or download the entire database of electronically filed e-Postcards on the "Charities and Non-Profits" section of the IRS website. To access the Form 990-N, go to www.irs.gov/eo, click on "EO Select Check" and scroll down to "Search for Exempt Organization Select Check."

3.20.13.1.5  (01-01-2015)
Glossary of Terms

  1. The following terms are applicable to the EO photocopy process.

    Term Description
    Alchemy The name of the software program resident on DVDs containing scanned images.
    Bad Pay Requesters who have not paid in full for EO information requested.
    Contributor(s) Contributors may be individuals, fiduciaries, partnerships, corporations, associations, trusts, government agencies or EOs. A contributor is a person who gave money, securities or any other type of property to the organization, either directly or indirectly. These are persons who have contributed gifts to the organization.
    DMD Data Management Division.
    EO Exempt Organization.
    ESTAB IDRS command code used to order Form 990 series returns from Files.
    EUP Employee User Portal is used to view returns filed via the Modernized Electronic Filing (MEF) system.
    FRC Federal Records Center.
    Grants Cash or non-cash given out by EOs.
    IDRS Integrated Data Retrieval System.
    Mass Request One requester asking for Form 990 EO information for 100 or more organizations.
    Media Request Any request from personnel who work for a newspaper, television station, radio or other news organization.
    Not EO Term used to indicate not open to public inspection.
    OL-SEIN Online Statistics of Income Exempt Organizations Return Image Net system.
    OL-SEIN Type Code
    1- 990/990-EZ C3's Code:
    1. 990

    2. 990EZ

    3. 990R

    4. 990ER

    5. 990A

    6. 990EA


    2- 990/990-EZ Non-C3's Code:
    1. 990O

    2. 990EO

    3. 990OR

    4. 990EOR

    5. 990OA

    6. 990EOA


    3- 990-PF Code:
    1. 990PF

    2. 990PR

    3. 990PA



    1-990/990-EZ C3s Meaning:
    1. 990 Subsection code 3

    2. 990-EZ Subsection code 3

    3. 990 Refilm Subsection code 3

    4. 990-EZ Refilm Subsection code 3

    5. 990 Amended Subsection code 3

    6. 990-EZ Amended Subsection code 3


    2- 990/990-EZ Non-C3's Meaning:
    1. 990 Subsection code not equal 3

    2. 990-EZ Subsection code not equal 3

    3. 990 Refilm Subsection code not equal 3

    4. 990-EZ Refilm Subsection code not equal 3

    5. 990 Amended Subsection code not equal 3

    6. 990-EZ Amended Subsection code not equal 3


    3- 990-PF Meaning:
    1. 990-PF

    2. 990-PF Refilm

    3. 990-PF Amended

    Redact Term used to omit information not open to public inspection.
    SOI Statistics of Income.
    Purge Term used when discarding old files.
    Suspense Term used for storing EO cases waiting for payment and/or additional information.

3.20.13.1.6  (01-01-2015)
CADE 2

  1. The Customer Account Data Engine (CADE) 2 Program Office in Headquarters is charged with the primary goal to implement a single, modernized programming solution which provides daily processing of taxpayer accounts.

    Note:

    The CADE Master File, as it existed from 2004 – 2011, will transition from Production and be retired at the end of 201152.

  2. The CADE 2 solution is comprised of several components to modernize the IRS to a daily processing environment with several Transition States.

  3. With CADE 2 there will be changes to campus cycles which will begin with cycle 201201.
    The new BMF, EO and EPMF campus cycles are:

    • Campus Cycle: Thursday – Wednesday

    • Master File Processing: Friday – Thursday

    • Notice Review Saturday - Monday (8+ days)

    • Unpostables: New available Tuesday; Closing Tuesday

  4. BMF, EO and EPMF transaction posting time frames are outlined as follows:

    • Transactions will be viewable using CFOL command codes on Saturday following the weekly Master File processing run on Thursday.

    • Transactions will be viewable as posted transactions using IDRS command codes on Monday following the weekly Master File processing run on Thursday.

      Note:

      With the acceleration of the IDRS weekly analysis being performed the weekend directly after the Master File processing on Thursday, transactions will be posted instead of in pending status on Monday.

  5. Cycle posting dates will reflect a format of YYYYCCDD. YYYY will indicate the year. CC will indicate the posting cycle. For IMF transactions, the following values for DD are defined:

    • 01 = Friday

    • 02 = Monday

    • 03 = Tuesday

    • 04 = Wednesday

    • 05 = Thursday

      Note:

      BMF, EO and EPMF cycle posting dates will continue to reflect YYYYCC. YYYY will indicate the year. CC will indicate the posting cycle. BMF cycle posting dates in TXMOD will reflect a format of YYYCCDD. The DD value will be 08.

3.20.13.2  (01-01-2015)
Sorting, Batching and Assigning Procedures, Controlling Work, Reporting Time and
Retention of Form 4506-A Requests

  1. Batching (Mail Clerk responsibilities) - When requests are received in the EO Photocopy unit, the unit mail clerk will take the following action.

    1. Date stamp the Form 4506-A request.
      Note-All time frames start from the EO RAIVS received date. Do not stamp over any pertinent information (i.e., EIN, year, boxes, etc.)

    2. Sort and batch the cases into folders identified as follows:
      EO requests (non-media)
      Media requests
      DVD requests
      Reimbursable photocopy fees

      Note:

      See the table below for basic sorting, age criteria and batch sizes.

      Note:

      To avoid duplicate controls, if a Form 2860 is attached or there is any indication the case is in response to a letter sent by EO RAIVS (e.g. payment needed, etc.), check the suspense files for the case. if found associate and give to the working clerk. If no case is in suspense, batch as stated above.

    3. Record the number of Forms 4506-A, years being requested and the" EO RAIVS received date" as the received date, on the batch tag.

    4. Assign a batch number to the folder.

    5. Log batches on the control sheet.

    6. Place the batched cases on the wall.

    EO RAIVS Basic Sorting, Age Criteria and Batch Sizes
    Work Type Suggested Batch Size (take into account the number of printed pages that will fit into a batch folder) Aged date in calendar days from the EO RAIVS received date Aged date in business days from the EO RAIVS received date
    EO requests (non-media)
    Note - All form types are batched together
    50 or less 25
    (75 if ordering return from files/ suspending)
     
    Media requests
    Note - All form types are batched together.
    50 or less   14
    DVD requests 50 or less If non-media
    25 (75 if suspending)
    Note- to be input into SEIN and closed to be filled by DMD
    If media
    14
    Note-to be input into SEIN and closed to be filled by DMD
    Reimbursable photocopy fees
    Note- Re-batch to this sort once determined by the case working clerk as such. See Re-batching Work in (3) below.
    50 or less If non-media
    25 (75 if suspending)
    If media
    14
  2. If a request is received in a manner other than Form 4506-A (i.e., written or faxed correspondence), batch the request as indicated above.

    Note:

    Subsequent correspondence asking for additional clarification why a prior request for copy was not filled (example: status was not EO) will be routed to EO Accounts using Form 12634, mail stop 6710 for response.

  3. Re-batching Work - If it is determined work was batched under an incorrect category or identified as a reimbursable photocopy fee after research by the working clerk, re-batch the work to the correct batch as stated above. Adjust the count on the original batch tag and control sheet (in order to adjust the master inventory control system) to reduce by the number of years and the number of Form 4506-A now being counted under the correct batch.

  4. Case Working Clerks responsibilities - The case clerks will take the following actions:

    1. Retrieve batches of work from the wall as needed.

    2. Assign as applicable following local established procedures.

    3. Control the cases on IDRS on the specific tax period(s) requested (if multiple years are requested on one EIN, one control is opened), after they have determined that all the necessary information is present, the filer is required to file the tax period requested, status code is applicable, etc., in order to fill the request.

  5. Control Cases — All cases that meet the control requirement in (4) above must be controlled on IDRS in "B" (background) status. Case category codes are contained in Document 6209, IRS Processing Codes and Information. Use the following case category code when controlling EO requests.

    • "EOPC" — is used to control EO RAIVS requests. EO (all non-media requests and related research) cases age at 25 calendar days after the EO RAIVS received date (75 days if the case requires to be suspended or the document ordered from files). Media cases age at 14 business days after the EO RAIVS received date.

      Note:

      If the batch tag reflects the received date as a date other than the EO RAIVS received date, provide feedback to the manager or lead for correction to ensure age is accurate.

  6. Reporting Time to WP&C — Requests for copies of EO returns counts as one request for each tax period, not each Form 4506-A request, however notate the number of tax periods and the number of closed Form 4506-As closed in the batch, on the batch tag. Use the following OFP Codes for processing the requests.

    • 790-34200 — EO (all non-media requests and related research)

    • 790-34204 — Media requests (working Media requests)

    • 790-34205 — DVD requests

    • 790-34206 — Senate Finance Committee or Congressional cases

    • 520-34000 — Reimbursable photocopy fees

    Note:

    As of July 1, 2014, the organization code was changed from 37000 to 35000 for data conversion operation realignment.

  7. Records Retention for Form 4506-A - Retain all Form 4506-A and correspondence received for copies of EO tax forms in accordance with Document 12990 Records and Information Management Record Control Schedules (formerly IRM 1.15.29,Records Management, Records Control Schedule for Tax Administration - Wage and Investment Records).

3.20.13.2.1  (01-01-2015)
Timeliness Guidelines for EO Photocopy Inventory

  1. Requests made on forms that include information on the expected delivery date are not considered taxpayer correspondence and are not subject to Action 61 Guidelines. No "interim letters" are required, however, if the case is not closed within the processing time frame indicated on the form, the taxpayer must be advised of status using the appropriate letter. For letter requests, Action 61 Guidelines do apply. See IRM 21.3.3, Incoming and Outgoing Correspondence/Letters.

  2. Once a request is closed, hold the case file in the applicable EO holding ares as determined by local procedures.

  3. Time frames are based on IRM 3.30.123,Processing Timeliness: Cycles, Criteria and Critical Dates. All requests have processing time frames and age criteria.

    If Then
    Request is for a copy of tax forms (non-media) Consider these cases aged at 25 calendar days after the EO RAIVS received date.

    Note:

    If the case requires the form to be ordered from Files or suspended, consider these cases aged at 75 calendar days after the EO RAIVS received date.

    The request is a Media Request Consider these cases aged at 14 business days after the EO RAIVS received date.

3.20.13.2.2  (01-01-2015)
Responsibilities

  1. TE/GE is responsible for most activities relating to IRC 6104 and other code sections relating to exempt organizations. Many of the TE/GE activities are centralized, such as the submission of applications, returns and requests for copies of these documents.

  2. TE/GE currently provides the following guidance to the public as outlined in the table below. To obtain copies or to request inspections of documents available under IRC 6104 from the IRS, Form 4506-A,Request for Public Inspection or Copy of Exempt or Political Organization IRS Form, should be completed. Form 4506-A, and the following website http://www.irs.gov/charities-&-Non-Profits provide additional information, including cost information. The form must then be submitted as follows:

    If Taxpayer wants Then file Form 4506-A with the
    a paper copy or DVD of a return, report or notice Internal Revenue Service
    Mail Stop 6716
    Ogden, UT 84201
    Fax No. 801-620-7896
    to inspect a return, report, notice or an exemption application at an IRS office* Internal Revenue Service
    Centralized Processing Unit (CPU)- Stop 93A
    Post Office Box 621506
    Atlanta, GA 30362-3006
    Fax No. 877-891-6035

    Note:

    Include only one request per fax transmission

    to inspect a return, report, notice or an exemption application at the IRS National Headquarters Commissioner of Internal Revenue
    Attention: Freedom of Information Reading Room
    1111 Constitution Avenue, NW Washington, DC 20224
    a copy of an exemption application, Form 1023, Form 1024, Determination Letter, Updated Determination Letter and Bylaws Internal Revenue Service
    TE/GE Correspondence Unit
    P.O. Box 2508 Rm: 4024
    Cincinnati, OH 45201
    Fax No. 513-263-3434
    Form 990-BL Internal Revenue Service
    201 W. River Center Blvd, stop 31, TE/GE.
    Covington, KY 41011
    *The office handling the request will contact the requester to schedule an appointment when the item is available for inspection.
  3. Individuals should be encouraged to contact the exempt organization directly or to check the following websites to see if the document is available from these sources.

    • www.irs.gov/polorgs - provides information on political organizations

    • www.guidestar.org, http://www.nccs.urban.org and www.foundationcenter.org/findfunders/ - provide many Form 990 series returns.

  4. Exempt organizations are required to make their exempt applications, returns and certain other documents available for public inspection. The organizations may charge a reasonable fee for reproduction and mailing costs. These fees may not exceed those listed in the IRM FOIA fee schedule (i.e., as of the date of this IRM revision, the charge can be $.20 per page without regard to the fee exclusion applicable to the IRS for the first 100 pages). See Treasury Decision 9173. Form 4506-A, and instructions provide most of this information, including what is mentioned in (2) above, and lists the fees that may be charged. By using these other sources, documents will often be available to the requester quicker and with less effort. However, if an individual wants a copy of an EO document more quickly from the IRS, they must be advised to send the Form 4506-A to the appropriate TE/GE location (Cincinnati or Ogden). Individuals may still request that the IRS provide them with the opportunity to inspect documents at the IRS, and the IRS is legally required to provide this service.

  5. Requests for public inspection or copies of exempt organization documents received in Headquarters are handled by the Headquarters Freedom of Information Act (FOIA) Reading Room. Reading Room personnel will refer these requests to the appropriate Disclosure office in accordance with procedures detailed in IRM 11.3.7, Freedom of Information Reading Room Operations.

  6. Disclosure of exempt organization information in response to requests from news media must be coordinated with the Field or National Media Relations Specialist. The Media Specialist must be immediately alerted to the receipt of all media requests, contacted to obtain confirmation whether the requester is considered media, for missing or incomplete information, informed if the request cannot be filled, notified of any delays in processing by the 10th business day if the request cannot be filled and closed by the 14th business day, and provide the date the request will be filled and closed. Do not contact the news media directly. A list of Field Media Specialists can be found at the following website. http://www.irs.gov/newsroom/article/0,,id=97242,00.html.

    Note:

    If the Media Specialist determines the requester is not considered media they will inform the requester and inform the EO RAIVS designated point of contact by written notification, typically by email. Process the request using non-media instructions. The EO RAIVS designated point of contact will no longer inform requesters if they are not considered media.

  7. Contact the National Media Relations Branch at 202-317-4000 if a request is received from a major national media outlet or if the request is from a person with the news media in a foreign country. This will ensure accurate and consistent treatment is provided on all media requests. National outlets will include but are not limited to the following:

    • the tax press

    • Wall Street Journal

    • New York Times

    • Washington Post

    • USA Today

    • Los Angeles Times

    • Major national and cable broadcast networks or major Internet sites (such as Yahoo, MSNBC and CNN.com)

    • wire services such as AP, Reuters and Bloomberg

  8. Media requests for copies of exempt organization returns can be faxed to the Exempt Organization Media Request Desk at the Ogden Submission Processing Campus (OSPC). The fax number is 801-620-7896.

  9. The request can be submitted on the media's letterhead or Form 4506-A, and must include the following information.

    • The name and EIN of the organization

    • The specific tax years and forms requested. The request cannot state "most recent" or "all available tax returns."

    • If they would like to have the returns sent via courier services, the UPS account number must be provided in their request. If an UPS Account number is provided:
      1- Prepare the 3983C letter as required,
      2- Notate and highlight "UPS" in the top right margin of the Form 5703,
      3- Prepare Form 9814 per instructions and:
      - Include the UPS account number in the box designated,
      - Check the "Next Day Air" box,
      - Check the "Other" box, under justification of delivery notate "Form 4506-A Expedite Handling Requested by filer" ,
      4- Place documents in the following order:
      Form 5703
      Form 9814
      Attachments to be associated with 3983C letter

      Note:

      You will receive an email confirmation indicating request sent/delivered and a hard copy of Form 9814 will be received including the tracking number to be kept with the case file.



      Otherwise, IRS will send the returns via the U.S. mail.

    • Media requests must be filled and closed within 14 business days after the EO RAIVS received date. On the 10th business day you must determine if the request will be filled timely. If you determine the request will not be filled and closed by the 14th business day you must contact the media specialist to inform them of the delay and provide the date the request will be filled and closed.

      Note:

      EO returns are destroyed six years after the end of the processing year. Example: Requests received in 2014, do not fill requests for tax years filed prior to 2008. Requests received in 2015, do not fill requests for tax years filed prior to 2009, etc.

  10. If Legislative Affairs receives a Congressional request, they may fax the request to Return and Income Verification System (RAIVS) unit to be processed in accordance with IRM 3.20.13.4.4.3.

  11. If RAIVS receives a Congressional request for Form 990 or other tax exempt documents, they must immediately forward the request to the lead or manager who will coordinate with the Planning and Analysis staff to forward to either Legislative Affairs or the appropriate Taxpayer Advocate’s office. Legislative Affairs’ intranet home page, under "Staff Directory" , provides contact names, telephone numbers and email addresses.

    1. If the request is from a Congressional Committee or a member of Congress requesting the information for official purposes, refer the request to the Director of Legislative Affairs.

    2. If the request is from a member of Congress requesting returns or material on behalf of a constituent, refer the request to the local Taxpayer Advocate’s office of the Congress members home state (see IRM 13.1.8,Congressional Affairs Program).

3.20.13.3  (01-01-2015)
Commonly Requested Documents

  1. The most commonly requested documents that are made available for public inspection in accordance with IRC 6104(a)(1)(A) and IRC 6104(b) are the following:

    • Form 990,Return of Organization Exempt from Income Tax and all related schedules (Filled by EO RAIVS)

      Note:

      If Form 5713 is attached, it cannot be disclosed to the public under any circumstance. Notify the unit lead or designated employee of any requests received for Form 5713, who will then notify the TE/GE SPP HQ Analyst with oversight of RAIVS.

    • Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, and all related schedules, for organizations (other than a Section 527 with periods beginning after 6-30-2000) (Filled by EO RAIVS)

    • Schedule A, Organization Exempt Under 501(c)(3)

    • Schedule B, Schedule of Contributors

      Note:

      Names and addresses of contributors must not be disclosed. Contribution amounts may be disclosed but only if amount could not reasonably be expected to identify a contributor. The entire Schedule B must be restricted in Imaging. Schedule B is restricted and related information is restricted or redacted during the scanning operation.

    • Form 990-PF,Return of Private Foundation (Filled by EO RAIVS)

    • Form 990-T,Exempt Organizations Business Income Tax Return, and attachments that relate to the tax on unrelated business income (filed by 501(c)(3) organizations filed after August 17, 2006) (Filled by EO RAIVS)

      Note:

      If Form 5713 is attached, it cannot be disclosed to the public under any circumstance. Form 5884-B is also not to be disclosed. If a request is received for either of these two forms, notify the unit lead or designated employee, who will then inform the TE/GE SPP HQ Analyst with oversight of RAIVS.

    • Form 1023,Application for Recognition of Exemption Under Section 501(c)(3) of IRC, and supporting documents (Filled by CSC)

      Note:

      Applications of organizations that have been denied tax-exempt status are available, in redacted form, as a background file document pursuant to IRC 6110.

    • Form 1023-EZ, Streamlined Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code

      Note:

      Applications of organizations that have been denied tax-exempt status are available, in redacted form, pursuant to section 6110.

    • Form 1024,Application for Recognition of Exemption Under Section 501(a) or for Determination Under Section 120, and supporting documents. (Filled by CSC)

      Note:

      Applications of organizations that have been denied tax-exempt status are available, in redacted form, as a background file document pursuant to section 6110

      .

    • Form 1041-A,U.S. Information Return-Trust Accumulation of Charitable Amounts (Not filled by EO RAIVS)

    • Form 5227,Split Interest Trust (except Schedule A and it's related early termination agreement, K-1 and any K-1 continuation pages and transmittals, amended trust agreement, the trust instrument document, Form 926, Form 8582, Form 8621 and any attachment that references contributor/donor information. These items must be restricted) (Filled by EO RAIVS).

    • Form 1065, if filed by an organization described in IRC 501(d) (EO submodule-Subsection 40) (Not filled by EO RAIVS).

      Note:

      If Schedule K-1 is attached to a Form 1065, redact everything except the title of the schedule.

    • Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of IRC, if filed by a private foundation (Form 4720, filed by individuals are not subject to disclosure provisions of IRC 6104.) (Not filled by EO RAIVS)

    • Form 5578,Annual Certification of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax (Not filled by EO RAIVS)

    • Form 8871,Political Organization Notice of Section 527 Status (Not filled by EO RAIVS)

    • Form 8872, Political Organization Report of Contributions and Expenditures (Not filled by EO RAIVS)

    • Form 8453-X,Declaration of Electronic Filing of Notice of Section 527 Status (Not filled by EO RAIVS)

3.20.13.3.1  (01-01-2015)
Forms and Attachments Open for Public Inspection

  1. For a complete list of forms and attachments open for public inspection see IRM 3.20.12.

3.20.13.3.2  (01-01-2015)
Forms and Attachments Not Open For Public Inspection

  1. The following documents, forms, schedules and/or their related attachments may be attached to the return as supporting documentation and are NOT OPEN to Public Inspection. DO NOT disclose the following forms/items to the public. For additional information also see IRM 3.20.12.

    Form/Document Title Additional Information
    843 Claim For Refund and Request for Abatement. Note- Taxpayers use Form 843 to claim a refund (or abatement) of certain overpaid (or over-assessed) taxes, interest, penalties and additions to tax Image and Restrict
    926 Return by a U.S. Transferor of Property to a Foreign Corporation Image and Restrict
    990-BL Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons Image and Restrict
    990-T Exempt Organization Business Income Tax Return Note - (non 501(c)(3) organizations) and all Form 990-T returns filed prior to August 17, 2006 Image and Restrict unless filed after August 17, 2006 and it is a 501(c)(3) filing. Then follow procedures for redacting/restricting a Form 990-T.
    1023/1023-EZ Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code/ Streamlined Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code, Note - unless the account has received an approved status. Do not disclose unless the application is clearly marked "approved"

    Note:

    If application contains original signature, pull and route to appropriate area. Do not image. See IRM 3.20.12.3.13.1

    Image and Restrict
    1024 Application for Recognition of Exemption under Section 501(a) or for Determination Under Section 120, Note - unless the account has received an approved status. Do not disclose unless the application is clearly marked" approved"

    Note:

    If application contains original signature, pull and route to appropriate area. Do not image. See IRM 3.20.12.3.13.1

    Image and Restrict
    1028 Application for Recognition of Exemption under Section 521 of the Internal Revenue Code, unless the account has received an approved status.

    Note:

    If application contains original signature, pull and route to appropriate area. Do not image. See IRM 3.20.12.3.13.1

    Image and Restrict
    1040 Individual Income Tax Return Image and Restrict
    1041 U.S. Income Tax Return for Estates & Trusts Image and Restrict
    1042-S Foreign Person's U.S. Source Income Subject to Withholding Image and Restrict
    1045 Application for Tentative Refund Image and Restrict
    1096 Annual Summary and transmittal of U.S. Information Returns Image and Restrict
    1099 U.S. Information Return Image and Restrict
    1120 U.S. Corporation Income Tax Return Image and Restrict
    1120-POL U.S. Income Tax Return for Certain Political Organizations Image and Restrict
    1120-C
    (formerly 990-C)
    Farmers' Cooperative Association Income Tax Return Image and Restrict
    2220 Underpayment of Estimated Tax by Corporations Image and Restrict
    3520 Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts Image and Restrict
    4720 Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC Image and Restrict unless attached to Forms 990 or 990-EZ as supporting documentation and the 527 box is checked on Forms 990 or 990-EZ, or filed with a 990-PF, then do not redact/restrict.
    4797 Sale of Business Property Image and Restrict
    5227 Split Interest Trust Image and Restrict
    5452 Corporate Report of Nondividend Distributions Image and Restrict
    5471 Information Return of U.S. Persons with Respect to Certain Foreign Corporations Image and Restrict
    5472 Information Return of a Foreign Owned Corporation Image and Restrict
    5517 Federal Tax Deposit (FTD) Replacement - Adjustment Record Image and Restrict
    5568 Appeals Update
    Note - This form has been reinstated because Examination still uses this form. This form is used to transmit the Automated Information Management System (AIMS) labels for multiple appeals. Labels are placed on this form and the analyst can make changes directly on this form.
    Image and Restrict
    5578 Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax
    Note - Organizations that operate tax-exempt private schools use Form 5578 to provide IRS with the required annual certification of racial nondiscrimination.
    Image and Restrict
    5713 International Boycott Report Image and Restrict
    5768 Election/Revocation of Election by an Eligible Sec. 501(c)(3) Organization to Make Expenditures to influence legislation Image and Restrict
    5884-B New Hire Retention Credit Image and Restrict
    6069 Return of Excise Tax on Excess Contribution to Black lung Benefit Trust (under Section 4953) Image and Restrict
    6513 Extension of Time to File Image and Restrict
    7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
    Note - Form 7004 is used to request an automatic 6-month extension of time to file the returns shown on the form.
    Image and Restrict
    8038, 8038-B, 8038-CP, 8038-G, 8038-GC 8038-T, 8703 Tax Exempt Bond Returns Image and Restrict
    8271 Investor Reporting of Tax Shelter Registration Number Image and Restrict
    8279 Election To Be Treated as a FSC or as a Small FSC
    Note - A corporation files Form 8279 to elect to be treated as a foreign sales corporation (FSC) or small foreign sales corporation (small FSC). Once the election is made, it is effective until terminated or revoked. It applies to each shareholder who owns stock in the corporation while the election is in effect.
    Image and Restrict
    8282 Donee Information Return Image and Restrict unless the 527 box is checked then do not redact/restrict.
    8283 Noncash Charitable Contributions, Note - unless the 527 box is checked. Image and Restrict unless the 527 box is checked then do not redact/restrict.
    8308 Report of a Sale or Exchange of Certain Partnership Interests Image and Restrict
    8328 Tax Exempt Bond Return Image and Restrict
    8453-EO Exempt Organization Declaration & Signature for Electronic Filing Note - Exempt organizations use Form 8453- EO to authenticate the electronic Forms 990, Form 990-EZ, Form 990-PF, Form 1120-POL or Form 8868. This form also authorizes the electronic filer to transmit via a third-party transmitter. Not imaged - staple and attach to the envelope prior to imaging the return. If filed with an E-file submission, Image and Restrict.
    8594 Asset Acquisition Statement Image and Restrict
    8621 Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Image and Restrict
    8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) Image and Restrict
    8858 Information Return of U.S. Persons With Respect to Disregarded Entities Image and Restrict
    8865 Return of US Person with Respect to Certain Foreign Partnerships Image and Restrict
    8870 Information Return for Transfers Associated With Certain Personal Benefit Contracts Image and Restrict
    8879 IRS e-file Signature Authorization Note - Taxpayers use Form 8879 when their return is E-filed using the practitioner PIN method or when the taxpayer authorizes the electronic return originator to enter the taxpayer's PIN on his or her E-filed return Not imaged - staple and attach to the envelope prior to imaging the return. If filed with an E-file submission, image and restrict.
    8886 Reportable Transaction Disclosure Statement

    Note:

    Public Law 109-222 amended IRC 6033. It requires that exempt organizations report certain information about their participation in reportable transactions. This information will be disclosed to the public pursuant to IRC 6104(b).

    Image and Restrict
    8886-T Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction Image and Restrict
    8913 Credit for Federal Telephone Excise Tax Paid Image and Restrict
    8925 Report of Employer-Owned Life Insurance Contracts Image and Restrict
    8938 Statement of Foreign Financial Assets Image and Restrict
    8941 Credit for Small Employer Health Insurance Premiums, Norw - if filed in conjunction with the normal annual filing Image and Restrict
    8948 Preparer Explanation for Not Filing Electronically Image and Restrict
    Schedule B and attachments labeled as Schedule B- attached to Forms 990, 990-EZ and 990-T Schedule of Contributors Note - Used to provide information on contributions to the organization. Image and Restrict

    Note:

    Schedule B attached to a Form 990- PF is generally open to public inspection, see IRM 3.20.12.2.4(3).

    Schedule K-1 Partner's Share of Income, Deductions, Credits, etc.

    Note:

    Often this Schedule is filed with Form 1065. The Form 1065 can be disclosed if filed by a 501(d) organization.

    Image and Restrict so only the title of the schedule is disclosed, unless attached to Forms 990 or 990-EZ as supporting documentation and the Form 1065 is not attached then Image and Restrict.
    TD F 90-22.1 Report of Foreign Bank And Financial Accounts

    Note:

    TD F 90-22.1 is not filed in Ogden.

    Image and Restrict
    State Tax Returns Filer's State Tax Returns and all attachments or schedules that are part of their State Tax Return. Do Not image - staple and attach to the envelope prior to imaging the return.
    IRS Prepared Returns   Do not Image
    Substitutes for Returns (SFR)   Do not Image
    Reprocessible Returns   Do not Image
    Secured Delinquent Returns   Imaged and all marks indicating the return was secured must be redacted.
    Dummy Returns   Not Imaged
    Request for Copy Attachment Document received with E-filed returns. Restrict
    IRS CP Notices   Imaged but restricted/redacted
    Certified Mail Receipts (originals or copies)   Not imaged - staple and attach to the envelope prior to imaging the return.
    Cover sheets, such as fax cover sheets and address cover sheets   Not imaged - staple and attach to the envelope prior to imaging the return.
    Internally prepared documents   Not imaged - staple and attach to the envelope prior to imaging the return.
    Form Instructions   Not imaged - staple and attach to the envelope prior to imaging the return
    IRS Edit Sheets   Not imaged - staple and attach to the envelope prior to imaging the return.
    IRS routing slips   Not imaged - staple and attach to the envelope prior to imaging the return.
    Post it notes   Not imaged - staple and attach to the envelope prior to imaging the return.
    Letter asking for acknowledgment of receipt   Not imaged - staple and attach to the envelope prior to imaging the return.
    "Sign Here" stickers   Not imaged - staple and attach to the envelope prior to imaging the return.
    Correspondence (IRS letters to and from the taxpayer)   Imaged but restricted/redacted unless specific procedures are provided for specific letters/notices.
    Checklist "Voluntary Compliance Program Checklist for Small Tax-Exempt Organizations Eligible to File Form 990-EZ" Image and Restrict
    Any Item attached in reference to Delinquency, Compliance or Collection activity (examples include, but are not limited to Form 9465, Form 433-A and Form 656-A) Note: Reasonable Cause Statements written on the form are not redacted or restricted. If a separate attachment addresses reasonable cause, consider it as correspondence and follow correspondence instructions above.   Image and Restrict
    Multiple returns attached in reference to Carryforward/back note

    Note:

    The multiple returns would not be separated from return note

      Image and treat as original returns, restricting or redacting any item as needed.
  2. DO NOT disclose the following information.

    Form Information Additional Information
    990, 990-EZ or 990-T Contributor/Donors names and addresses - Contributors may be individuals, fiduciaries, partnerships, corporations, associations, trusts, government agencies or exempt organizations. A contributor is a person who gave money, securities or any other type of property to the organization, either directly or indirectly. These are persons who have contributed gifts to the organization.

    Note:

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

    During the scanning operation, Schedule B, contribution amounts and/or related information are restricted/redacted. However, contribution amounts will be provided by EO Photocopy when specifically requested, unless such amounts could reasonably be expected to identify a contributor.
    990, 990-EZ, 990-PF or 990-T Wording listed on the top of the front page indicating a determination application is pending will be redacted.

    Example:

    "Application Pending" or similar wording

    Note:

    Wording listed anywhere else on the return or attachments will not be redacted.

     
    990, 990-EZ, 990-PF 990, 990-EZ, 990-PF emphasis Wording listed on the top of the front page indicating a revocation will be redacted.

    Example:

    "automatically Revoked" , "Status 97" or similar wording

    Note:

    Wording listed anywhere else on the return or attachments will not be redacted.

     
    Forms 990/ 990-EZ with the 527 Box Checked, and determined to be a 527 Political Organization (POL) based on IDRS research as follows:
    1- Review the form in OL-SEIN to determine if the 527 box is checked.
    2- If the box is checked, research IDRS to verify the organization is a 527 POL by accessing CC INOLES
    a- Entries of 1-5 in field "527-POL-ORG-CD" indicate the organization is a 527 POL.
    b- Entries of 0 or blank indicate the organization is not a 527 POL
    Note - If the 527 box is not checked, do not research IDRS to verify the 527 POL section. Work the request as a non 527 POL return
    Social Security Numbers (SSNs) listed anywhere on the 527 POL form or attachments must be redacted. 1- If the requester does not specifically request a copy of Schedule B, and the Schedule B is restricted in OL-SEIN, redact all SSNs (if present) and provide the copy of the return to the requester.
    2- If the form in OL-SEIN contains a non-restricted Schedule B, and the requester did not specifically ask for the Schedule B, restrict the Schedule B, redact all SSNs (if present) and provide the copy of the return to the requeste.r
    3- If the requester specifically requests a copy of Schedule B, contact the TEGE SPP HQ Analyst with oversight of RAIVS per IRM 3.20.13.4.4 (2) IF and THEN titled "a request is for Form 990 or Form 990-EZ with the 527 box checked (and determined to be a 527 POL through IDRS research) and the Schedule B is specifically requested."
    All disclosable forms and attachments RAIVS provides to the public Social Security Numbers (SSNs) Redact all SSNs
  3. The following IRS codes and marks are NOT open for public inspection.

    Form Information IMAGE/REDACT/RESTRICT
    990, 990-EZ, 990-PF, 990-T Any indication the return is under investigation. Redacted
    Any indication of a delinquency status, e.g., the word "delinquent" stamped or written on the first page of the return. Redacted
    IRS Coding indicating a payment was received with the return. Redacted
    Forms 990/990-EZ, with subsection 501(c)(3), 990-PF ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Redacted
  4. Schedules or other information (including, but not limited to, bank accounts, savings, checking or credit union information) will be imaged but will not be restricted/redacted unless the schedule or information is listed in the tables above, IRM Exhibit 3.20.12-1 or specified in other section within IRM 3.20.12.

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

    Note:

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

    • Names and addresses of contributors to private foundation are open to public inspection, see (8) below for exception.

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

      Exception:

      Social Security Numbers (SSNs) must be redacted and Schedule B of Form 990 if attached, must be restricted.

  6. TEGE has established the policy not to include Form 990, Schedule B that lists contributors and the amounts of contributions, with the images of the Form 990 series. The Schedule B is to be restricted.

    Note:

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

    Exception:

    If attached to Form 990-PF, Schedule B, is not restricted or redacted, unless a foundation checks box D(2) in the Form 990-PF heading. See (8), below.

    Exception:

    For Forms 990/990-EZ with the 527 box checked (and determined to be a 527 POL through IDRS research), and the requester specifically requests a copy of Schedule B, see IRM 3.20.13.4.4(2) IF and THEN titled "a request is for Form 990 or Form 990-EZ with the 527 box checked and determined a 527 POL through IDRS research and the Schedule B is specifically requested" .

  7. SSNs must be redacted when present on all 527 POL returns determined to be a 527 POL through IDRS research, on all disclosable forms and attachments provided to the public.

  8. The names, addresses and amounts of contributions or bequests of persons who are not U.S. citizens to a foreign private foundation that received at least 85 percent of its support, other than gross investment income, from sources outside the U.S., shall not be made available for public inspection. A foundation that checks box D(2) in the Form 990-PF heading has this status. For additional information refer to IRC 4948(b).

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

  10. When documents are voluntarily submitted as supporting documentation and not specifically required by a Code section other than IRC 6033, not listed in the tables above or you have questions about restricting particular schedules/attachments that are unusual or uncommon, contact your point of contact (POC) on the Planning and Analysis (P&A) Staff for guidance. Once contact is made, forms will not be held pending determination of disclosure in the IRM, but will be restricted and the request will be worked.

3.20.13.3.3  (01-01-2015)
Applications for Exemption

  1. For details on the disclosure of Form 1023,Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, Form 1023-EZ, Streamlines Application for Recognition of Exemption under Section 501(c)(3) and Form 1024,Application for Recognition of Exemption Under Section 501(a), see IRM 3.20.12.

  2. Form 1023, Form 1024 application for exemption includes all documents and statements required to be filed with the form. If the application for exemption is approved, it is open to public inspection. Any letters or other documents issued by the IRS with respect to the application are also open to public inspection.

  3. Requests for a copy of the approved Form 1023, or Form 1024 application are processed in Cincinnati. Fax the request to 513-263-3434 or route all requests (and include Form 3210) to:

    1. the mailing address:
      Internal Revenue Service
      TE/GE Correspondence Unit
      P.O. Box 2508, Rm: 4024
      Cincinnati, OH 45201

      Or

    2. the Private Delivery Service mailing address, see IRM 10.2.13:

      Internal Revenue Service
      TE/GE Correspondence Unit
      550 Main Street Rm: 4024
      Cincinnati, OH 45202

  4. Requests for a copy of Form 1023-EZ:

    If Then
    Form 1023-EZ is the only form type requested route the original to the SPP HQ Analyst with oversight for processing.
    Form 1023-EZ is requested along with other form types fill the other form types, and route a copy of the request to the SPP HQ Analyst with oversight for processing of Form 1023-EZ.

3.20.13.3.4  (01-01-2015)
Letter of Determination

  1. In addition to having the opportunity to inspect material relating to tax exempt organizations or trusts, a person may also request a Letter of Determination from the IRS. This is a statement that provides the following information:

    • The subsection and paragraph of IRC 501 (or the corresponding provision of any prior revenue law) under which an organization or trust has been determined to be exempt from taxation; and

    • Whether the organization or trust is currently held to be exempt.

  2. A request for a Determination Letter (statement of exempt status) is processed at the Cincinnati Campus. Requests may be submitted in writing to W&I Customer Accounts Services (CAS) at the address shown below or faxed to 513-263-3434.

    Internal Revenue Service
    TE/GE Correspondence Unit
    P.O. Box 2508, Room 4024
    Cincinnati, OH 45201

3.20.13.3.5  (01-01-2015)
Public Inspection of Certain Information Returns

  1. Under the authority of IRC 6104(b), information included on certain annual information returns of organizations and trusts that are exempt or seeking exempt status, or information required to be filed is required to be made available for public inspection.

    Note:

    The most commonly requested documents are identified in IRM 3.20.13.3 above.

  2. This disclosure authority pertains to any information required to be filed by these organizations or trusts in accordance with IRC 6033 and IRC 6034.

  3. Prior to January 1, 1970, only information furnished on the following forms was required to be made available for public inspection under IRC 6104(b). This information is still available, upon request, to the extent that it has not been destroyed in accordance with the IRS's Records Retention Schedule.

    • Part II of Schedule A, Organization Exempt Under IRC 501(c)(3) (Except Private Foundation) and IRC 501(e), 501(f), 501(k), 501(n) or 4947(a)(1) Nonexempt Charitable Trust.

    • Form 990-H,U.S. Income Tax Return for Homeowners Associations, filed pursuant to IRC 6033(b) by certain exempt organizations.

    • Form 1041-A,U.S. Information Return-Trust Accumulation of Charitable Amounts, filed pursuant to IRC 6034 by trusts claiming charitable, etc., deductions under IRC 642(c),

  4. The amendments to IRC 6104(b) enacted by the Tax Reform Act of 1969 also authorized the disclosure of additional information required to be furnished to the IRS by these organizations and trusts after December 31, 1969.

3.20.13.3.6  (01-01-2015)
Requests for Form 990 Series Returns

  1. The information required to be furnished on or filed with Form 990,Form 990-EZ,Form 990-PF and supporting documents filed after December 31, 1969, may be made available for public inspection upon written request. Form 4506-A should be used for this purpose. Oral requests will not be honored. See IRM 3.20.13.3.7.1 for disclosure of Form 990-T. Forms 990-T filed after the August 2006 period can also be requested using Form 4506-A.

  2. Requests for copies of these forms must be either faxed to:
    Fax No. 801-620-7896
    or
    sent to the following address:

    Internal Revenue Service
    EO Photocopy MS: 6716
    Ogden, UT 84201

  3. These requests must include the following:

    • the name of the organization that filed the return;

    • the type of return;

    • the years involved; and

    • the Taxpayer Identification Number

3.20.13.3.7  (01-01-2015)
IRS Codes and Marks Not Open for Public Inspection

  1. For a list of IRS codes and marks not open for public inspection, see IRM 3.20.12.

3.20.13.3.7.1  (01-01-2015)
Form 990-T Redacting Procedures

  1. Form 990-T and related documents are redacted prior to being imaged. However, the EO Photocopy clerks must ensure that all non-disclosable items are restricted or redacted prior to filling the request.

  2. See IRM 3.20.12 for Form 990-T disclosure and redacting instructions.

  3. Also, a Form 990-T filed solely for the purpose of claiming a refund of the Telephone Excise Tax (TETR) credit or Back-up Withholding (BUWH) credit is not open for public inspection or disclosure. These returns may be identified by the following:

    • Filing Requirement Code 02 (See Exhibit 3.20.13-4);

    • EO subsection may not be present;

    • Line 13, column (A), line 34 and line 43 will be blank or zero (0);

    • The credit will be entered on the appropriate line 44a – 44g; or

    • Lines 45, 48 and 49 will be completed.

      Exception:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

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

  4. A Form 990-T filed solely for the purpose of claiming the Section 45R small business credit is not open for public inspection or disclosure. These returns can be identified by 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 and subsequent versions, dollar amount must be present) and any combination of lines 45, 48 or 49 contains a dollar entry.

      Exception:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡

  5. Caution must be exercised when requests for a Form 990-T involving a state college is received. Only IRC 501(c)(3) state colleges that received a determination letter may be disclosed. Status Code 06 indicates the state college did not receive a determination letter and, therefore, its Form 990-T cannot be disclosed.

  6. The Form 990-T must meet the following disclosure criteria:

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

    • Status Code (SC) is not "06" ;

    • Form 990-T filed after August 17, 2006; and

    • not filed solely to claim TETR, BUWH or 45R credit(s).

  7. Prior to filling a Form 990-T request, the clerk must verify that the organization is a IRC 501(c)(3) organization. This is determined by researching the EO subsection on Master File and Form 990-T. Refer to the procedures outlined below.

    If And Then
    the SS code on Master File is 501(c)(3), Form 990-T, Box B (exempt under section) indicates SS code (c )(3) or is blank, 1) Continue processing the request.
  8. When a discrepancy is identified between Master File and Form 990-T, additional research must be conducted by the Entity Unit. Entity will research the account on the EO/EP Determination System (EDS) in order to determine the correct subsection. Refer to the procedures outlined below.

    If And Then
    Form 990-T, box B displays a SS code 501(c)(3) or box B is blank and Master File shows a different SS code, Status code is other than 06, 1) Print the first page of Form 990-T and fax to Entity at 801-620-3108
    Attn: Lead for EDS research.
    2) Entity will research EDS to determine the correct SS code and notify EOPC within five business days as to what the correct SS code is.
    3) If Entity determines that MF is incorrect, they will update the SS code field and notify EOPC that the MF SS code has been corrected.
    4) EOPC will continue filling the request.
    5) If Entity determines the SS code on MF is correct (other than SS 03), do not fill the request.
    6) Send 3983C letter to the requester informing them the request cannot be filled.
    Form 990-T, Box B displays a SS code other than a 501(c)(3), but Master File indicates the SS code is a 501(c)(3) organization, Status code is other than 06, 1) Print the first page of Form 990-T and fax to Entity at 801-620-3108 - Attn: Lead for EDS research.
    2) Entity will research EDS to determine the correct SS code and notify EOPC within five business days as to what the correct SS code is.
    3) If Entity determines that MF is correct, they will edit the front page of the return and fax back to EOPC.
    4) EOPC will continue filling the request.
    5) If Entity determines that MF is incorrect, they will update the SS code field and notify EOPC that the MF SS code has been corrected.
    6) EOPC will issue the 3983C letter to the requester informing them the request cannot be filled.
  9. Form 990-T images are available on DVD beginning with PY 2009.

3.20.13.3.7.2  (01-01-2015)
Form 5227 Redacting Procedures

  1. The Pension Protection Act of 2006 allows for the public disclosure of Forms 5227 filed after January 01, 2007. These returns are imaged during normal processing. However, they are not redacted during the imaging process.

  2. Form 5227 was revised for 2007 to clearly indicate what can or cannot be disclosed on the return. All forms filed for taxable years beginning after December 31, 2006 are open for public inspection. If the organizations use the proper tax year Form 5227 when filing, the 2007 return would be the first year affected. If the organizations use a 2006 or earlier version of Form 5227 when filing a return for a tax period ending prior to January 1, 2007, the Form 5227 is not open for public inspection.

  3. If a Form 4506-A is received requesting a copy of a Form 5227, the following items must be redacted/restricted prior to sending a copy of the return to the requester.

    • Schedule A — Distributions, Assets and Donor Information (page 7 of Form 5227 . Restrict the entire page and any attached continuation pages of Schedule A and it's early termination agreement (the title of this document and opening paragraphs would typically refer to early termination/liquidation/dissolution of the trust.)

    • Trust Instrument Document (usually filed with the initial return). Restrict entire document. A trust instrument can go by any of several titles (e.g., Trust Agreement, Trust Instrument, Indenture of Trust, Declaration of Trust, Deed of Trust), and can be part of a will (Last Will and Testament)).

    • Amended trust agreement (asked for on Pt VII, Section D, line 93.) Restrict the entire document. Taxpayers might just send in an amendment document (which would typically be entitled "Amendment to Trust" rather than "Amended and Restated Trust Agreement") and might only be a page or two in some cases.

    • Schedule K-1 and any K-1 continuation pages and transmittals, restrict.

    • Form 926, restrict.

    • Form 8582 attached behind Form 5227, restrict.

    • Form 8621, restrict,

    • Any separate attachments referring to contributor/donor information, restrict.

  4. Form 5227 images are not available to the public on DVDs.

3.20.13.3.8  (01-01-2015)
Information Subject to Redaction/Restriction

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

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

    1. Except as provided in (4) below, names and addresses of contributors to private foundations are open to public inspection.

    2. For political organizations, names, addresses and additional information provided on Form 8871 and Form 8872 are open to public inspections (see IRM 11.3.9).

  3. The amounts of contributions and bequests to an organization will be available for public inspection unless the disclosure can reasonably be expected to identify any contributor.

    Note:

    To reduce the risk of inadvertently identifying contributors, Exempt Organizations (EO) of TE/GE has established the policy to not include Schedule B, that lists contributors and the amounts of contributions, with copies of Forms 990 for mass distribution, such as DVD sets or other public media, and will not include the schedule in individual requests for copies of Forms 990. Requesters are advised that a redacted Schedule B may be requested. If requested, the schedules must be redacted in accordance with guidance provided in this section. This is the policy used by Ogden when copying Form 990 for public use.

  4. Except as provided in (5) below, "amounts of contributions" to a private foundation shall be available for public inspection. Grant or grantor information listed on a return is not considered to be information pertaining to contributions and is open to public inspection.

  5. The names, addresses and amounts of contributions or bequests of persons who are not U.S. 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 U.S. (see IRC 4948(b)), shall not be made available for public inspection.

3.20.13.3.9  (01-01-2015)
Information That May Be Disclosed

  1. See IRM 3.20.12.2.5 for information that may be disclosed.

3.20.13.4  (01-01-2015)
EO Photocopy – Filling Requests for Public Inspection

  1. This subsection provides procedures for processing Form 4506-A requests for photocopies of tax forms and return information in the RAIVS unit. Requests come from taxpayers or their representatives, federal agencies or other third parties by mail or by fax.

  2. Requests must be submitted on a Form 4506-A,Request for Public Inspection or Copy of Exempt or Political Organization IRS Form or letter if media.

  3. Copies of the return(s) can be secured by utilizing one of the following methods in order;

    • OL-SEIN (Note: If more than one return is present for the same tax period, provide only the latest return received by IRS and it's related refilm pages (if applicable).

    • Contacting the TEGE Submission Processing Program (SPP) HQ Analyst with oversight of RAIVS (only for special requests for Schedule B, MEF returns not located in OL-SEIN, Form 5227 and Forms 990/990-EZ with a 527 box checked (and determined to be a 527 POL through IDRS research) and the Schedule B is specifically requested.

    • Requesting the document from Files.

      Note:

      Refer to (6) below

  4. OL-SEIN is a system that allows viewing of a redacted image of an EO return. This is the preferred and recommended manner in which copies of EO returns should be obtained.

    • ONLY the redacted version of OL-SEIN is to be used.

    • If the request requires the use of the unredacted copy such as a special request for Schedule B, MEF returns not located in OL-SEIN, Form 5227 or Forms 990/ 990-EZ with the 527 box checked (and determined to be a 527 POL through IDRS research) and the Schedule B is specifically requested, contact the TEGE SPP HQ Analyst with oversight of RAIVS to obtain the redacted version. See IRM 3.20.13.4.4(2), requests for Schedule B, MEF returns not located in OL-SEIN, Form 5227 and Forms 990/990-EZ with 527 box checked (and determined to be a 527 POL through IDRS research) and the Schedule B is specifically requested.

    • The RAIVS clerk is required to redact or restrict all information that cannot be disclosed to the public (with exception of Schedule B, MEF returns not located in OL-SEIN, Forms 990/990-EZ with the 527 box checked confirmed to be a 527 POL through IDRS research and the Schedule B is specifically requested and Form 5227 provided from the TEGE SPP HQ Analyst with oversight of RAIVS), by utilizing instruction in this IRM and IRM 3.20.12, if the data was not redacted or restricted during the SEIN Imaging process.

    • Feedback is to be given to the TEGE SPP HQ Analyst with oversight of RAIVS and EO Disclosure reporting through the proper channels in the Submission Processing P&A staff, if data was not redacted or restricted during the SEIN Imaging process or by the TEGE SPP HQ Analyst with oversight of RAIVS.

    • See IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance, for instruction on unauthorized disclosures.

      Note:

      The SSNs on all 527 POL returns, and all disclosable returns and attachments, must be redacted.

  5. Returns filed electronically via MEF are identified by the DLN (File Location Code 92 or 93).

    • MEF returns cannot be requested via CC ESTAB.

    • MEF returns can be viewed and printed in OL-SEIN in redacted version; however, if the return is not present in OL-SEIN, Do Not print through the Employee User Portal (EUP). Contact the TEGE SPP HQ Analyst with oversight of RAIVS to obtain the redacted version of the form.

    • See IRM 3.20.13.4.4(2), MEF returns not located in OL-SEIN.

  6. If the return cannot be located on either OL-SEIN, or obtained from the SPP HQ Analyst with oversight of RAIVS (only for special requests for Schedule B, MEF returns not located in OL-SEIN, Form 5227 and Forms 990/990-EZ with the 527 box checked (and determined to be a 527 POL through IDRS research) and the Schedule B is specifically requested),

    • request the paper document from Files via CC ESTAB.

    • Once the return is received Do Not fill the request immediately.

    • See IRM 3.20.13.4.4(2), paper return required from files.

    • The RAIVS clerk is required to redact or restrict all information that cannot be disclosed to the public.

3.20.13.4.1  (01-01-2015)
How Requests Are Received

  1. Requests for public inspection or copies of returns generally come from the following sources:

    • General Public - (grant seekers, watchdog groups); or

    • Communications and Media Personnel.

  2. The proper form to file when submitting a request for copies of EO returns is Form 4506-A,Request for Public Inspection or Copy of Exempt or Political Organization IRS Form.

  3. A request may also be received in one of the following formats, either through the mail or by fax:

    • Form 4506-A;

    • A letter; or

    • Telephone call.

    Note:

    If a request is received through a telephone call, inform the requester that a Form 4506-A must be submitted before information can be provided. Also explain that one Form 4506-A must be completed per EIN if more than one organizations returns are needed.
    Note - If a request is received containing more than one EIN, fill the request.

  4. The requester may ask to inspect or receive a copy of a return.

3.20.13.4.2  (01-01-2015)
EO Photocopy Payments and EO Photocopy Payment Request Report
(Previously known as Bad Payer List)

  1. Payment of required fees may be requested prior to performing any services beyond the minimal effort necessary to reasonably estimate fees and new requests are not filled if the requester has a history of unpaid fees incurred in connection with requests for records, until paid in full.

  2. OSPC EO RAIVS function maintains an "EO Photocopy (EOPC) Payment Request Report" (previously known as Bad Payer List) located on the shared drive, by accessing S:\ODN\SP\DCO\Data Dept. 1\Team 35111\TEGE\EOPC Payment Request Rpt.xls, The report includes all requests for payment of copies of returns that have not been paid in full. The report is maintained in received date order. Additional information recorded on the EO Photocopy Payment Request Report includes:

    • Taxpayer Identification Number (TIN);

    • Date the request was received;

    • Date the first and second request for payment letters were sent;

    • Payments received;

    • Balance due; and

    • IDRS number of the clerk who issued the balance due letters.

  3. All new requests must be verified against the EO Photocopy (EOPC) Payment Request Report before any action is taken. Refer to the table below.

    If Then
    the requester is not listed, 1. Follow normal case processing guidelines as outlined in IRM 3.20.13.4.5 below.
    the requester is listed, and owes money, 1. Prepare Form 2860 to provide the current balance due, to send to the requester.
    2. Send IDRS correspondex letter 3983C to requester informing them of the outstanding balance due.
    3. Update and annotate the received date of the subsequent request on the EOPC Payment Request Report.
    4. Record all actions on a history control sheet 13659.
    5. Close case.
    6. Maintain case file in the designated EO billing area.
    Note - See IRM 11.3.5,Disclosure of Official Information Fees, for additional information.
    the requester is listed and requester submits full payment or proof of payment, 1. Update the EOPC Payment Request Report.
    2. Annotate the requester information, payment amount and received date on the EOPC Payment Request Report and history sheet.
    3. Close case and place in the closed case file.
    4. If a new Form 4506-A is attached, detach and process as a new request.

3.20.13.4.3  (01-01-2015)
Processing Form 4506-A Requests

  1. After EOPC Payment Request Report criteria is researched, verify the following items are present and complete on Form 4506-A:

    • Requester's name and address;

    • Organization's name;

    • Type of form(s) and tax period(s); and

    • Taxpayer Identification Number.

    If And Then
    the above information is provided,   1. Record all information on Form 13659 (history sheet).
    2. Proceed with filling the request(s).
    any of the above items are missing or incomplete on non-media requests, (i.e., TIN not provided, digits missing, does not reflect anything on IDRS, etc.)  
    1. Send 3983C letter.
    2. Inform the requester they need to provide the missing or incomplete information and resubmit the Form 4506-A.
    3. Close and place case in applicable EO holding area.
    any of the above items are missing or incomplete on media requests, information cannot be determined through basic IDRS research, or obtained from the field media specialist as instructed in IRM 3.20.13.4.4.2,
    1. Send 3983C letter.
    2. Inform the requester they need to provide the missing or incomplete information and resubmit the Form 4506-A.
    3. Close and place case in applicable EO holding area.
  2. Form 4506-A was revised to include a check box for ordering Form 990-T or Form 5227 returns. The fees listed for Form 4506-A are applicable to Form 990-T and Form 5227.

  3. Form 5227 is not available on DVD-ROMs.

3.20.13.4.3.1  (01-01-2015)
Complete Requests — Initial Research

  1. Take the following action if all information listed above is present:

    Note:

    Prior to taking the following steps, research OL-SEIN for the return. The return may not have posted to masterfile at the time of the request but may be located in OL-SEIN and the request can be filled. Also see Exhibit 3.20.13-1 for a list of EO status codes.

    If Then
    TIN is provided, 1. Research INOLES to verify the organization's name.
    2. Check INOLES or BMFOLO for:
    - Filing requirement (Exhibit 3.20.13-3);
    - Status code (Exhibit 3.20.13-1);
    Note- if the account is in a status that is fillable, look at the ruling date (note- a ruling date of 201306 equates to June 1, 2013).
    1- If the ruling date is prior to the return received date, continue to fill the request.
    2- If the ruling date is after the return received date, contact the TEGE SPP HQ Analyst via email with a "CC" to the TEGE SPP backup HQ Analyst, the Submission Processing P&A TEGE Liaison and the P&O (OIT) designated contacts for determination prior to filling the request. Provide the Analyst the following information:
    A scanned copy of the Form 4506-A request
    Reason for request - example, "Ruling Date after return received date, Disclosure determination needed"
    EIN
    Form Type
    Tax Period
    Organization Name

    The SPP HQ Analyst will provide a determination via email, with a CC to the SPP backup HQ Analyst, Submission Processing P&A TEGE Liaison and the P&A OIT designated contacts.
    - Filing requirement codes (Exhibit 3.20.13-4); and
    - Current subsection code. (Refer to Exhibit 3.20.13-2); and
    - Fiscal month (using BMFOLT to determine what tax year to pull if a fiscal month is present). Example: Pull tax year 201002 if request is for 2009 tax year. Use the tax period beginning date to determine what tax year to pull.
    TIN and/or name does not match, 1. Research IDRS for the name and/or TIN.
    2. If no data is found for non-media requests, issue 3983C letter, explain no data for the name and TIN provided, close and place case file in applicable EO holding area.
    3. If no data is found for media requests, see IRM 3.20.13.4.4.2. If unable to obtain data, issue 3983C letter, explain no data for the name and TIN provided, close and place case file in applicable EO holding area.
    the correct organization information is found, 1. Check SUMRY for prior control in RAIVS. If prior control is present, determine if a duplicate request.
    a- If duplicate - Close,
    b- If not a duplicate - continue processing.
    2. Research for return by EIN and tax year on OL-SEIN, if not on OL-SEIN, research EUP if electronically filed. If found in EUP, see IRM 3.20.13.4.4(2) for MEF returns not found in OL-SEIN.
    3. If the return cannot be located on OL-SEIN or EUP, research IDRS for original DLN and request paper return from Files via CC ESTAB.
    4. Suspend pending receipt of return. After 14 days if no receipt, order a 2nd time. If after 14 days no receipt, send Letter 3983C and explain not available.

    5. If return is received from Files, Do Not fill the request immediately. See IRM 3.20.13.4.4 "If and then" request (after research) requires a paper copy to be ordered from files via ESTAB.
    tax period(s) is found, 1. Check SUMRY for prior control in RAIVS. If prior control is present, determine if a duplicate request.
    a- If duplicate - Close,
    b- If not a duplicate - continue processing
    2. Research for return by EIN and tax year on OL-SEIN,

    Note:

    Look at the IRS received date on the form to determine when it was filed. In 2015, we fill tax periods filed in 2009 and subsequent no matter the tax period of the form.
    Example: A tax period of 2005 was filed with an IRS received date in 2009. A copy may be provided if it meets the other criteria for filling the request.


    if not on OL-SEIN, research EUP if electronically filed. If found in EUP, see IRM 3.20.13.4.4(2) for MEF returns not found in OL-SEIN.
    3. If the return cannot be located on OL-SEIN or EUP, research IDRS for original DLN and request paper return from Files via CC ESTAB.
    4. Suspend pending receipt of return. After 14 days if no receipt, order a 2nd time. If after 14 days no receipt, send Letter 3983C and explain not available.

    5. If return is received, Do Not fill the request immediately, See IRM 3.20.13.4.4 "If and then" for ordering returns from files using estab.
    a return is not located after checking the filing requirements on IDRS by researching BMFOL I or T, Refer to Exhibit 3.20.13-3 for filing requirements. If not found 1. Research OL-SEIN for the return and fill the request.
    2. If unable to locate, send 3983C letter, explain unavailable.
    3. Close and place case file in applicable EO holding area.
    there is no requester name or address provided on Form 4506-A, 1. Check envelope and/or correspondence for a name and address of the requester.
    2. If above information is not available, but a phone number is provided, attempt to contact the requester by phone. (One attempt must be made during normal business hours.)
    3. Annotate date and time contact was initiated on case history sheet.
    4. If unable to contact or no reply is received within 48 hours after contact, attach Form 4506-A to case file and close. Place case file in applicable EO holding area.
    no contact name is provided, 1. Fill the request.
    2. Send a 3983C letter to requesting organization.
    3. Close and place case file in applicable EO holding area.

3.20.13.4.3.2  (01-01-2015)
Incomplete Media Requests – Initial Research

  1. If the request is incomplete, perform the following actions:

    If Then
    no TIN is provided, 1. Research IDRS for TIN using CC NAMEE or NAMEB.
    2. If unable to locate a TIN, see IRM 3.20.13.4.4.2.
    3. If unable to obtain TIN, issue a 3983C letter.
    4. Close and place case file in applicable EO holding area.
    the organization's name is not provided, but the TIN is present, 1. Research by TIN.
    2. If the TIN is invalid or cannot be located on Master File, see IRM 3.20.13.4.4.2.
    3. If unable to obtain organization's name, issue 3983C letter.
    4. Close and place case file in applicable EO holding area.
    the requester does not specify a tax period, 1. See IRM 3.20.13.4.4.2.
    2. If unable to obtain tax period, Issue 3983C letter.
    3. Close and place case file in applicable EO holding area.
    there is no requester name or address provided on Form 4506-A, 1. Check envelope and/or contact the field media specialist for a name and address of the requester.
    2. If above information is not available, but a phone number is provided, contact the field media specialist, and provide them the phone number to attempt to contact the requester by phone. See IRM 3.20.13.4.4.2.
    3. Annotate date and time contact was initiated on case history sheet.
    4. If unable to obtain/no reply is received after contact per media instructions, attach Form 4506-A to case file and close. Place case file in applicable EO holding area.
    no contact name is provided, 1. Fill the request following media procedures.
    2. Send a 3983C letter to requesting organization.
    3. Close and place case file in applicable EO holding area.

3.20.13.4.4  (01-01-2015)
Types of Requests Received

  1. All requests for copies of returns should be submitted on Form 4506-A or letterhead (if from Media). Requests may be received through written or faxed correspondence or by telephone.

  2. The following procedures outline the various type of requests that may be received and what steps must be taken in order to fill the request.

    Types of Requests
    If Then
    a telephone request is received, 1. Inform requester that a Form 4506-A must be submitted before information can be provided. Also explain that one Form 4506-A must be completed per EIN if more than one organization's returns are needed. No further action is required.
    Note - If a request is received with more than one EIN, fill the request.
    written or faxed correspondence is received, Process request following normal procedures.
    a request for a copy of the organization's rules and regulations, Form 1023, Form 1024, Determination Letter, Updated Determination Letter, Bylaws is received, 1. Route or fax the request to Federal Office Building (FOB) at the following addresses (include Form 3210):
    The mailing address:
    Internal Revenue Service
    TE/GE Correspondence Unit
    P.O. Box 2508, Rm: 4024
    Cincinnati, OH, 45201
    Fax no. 513-263-3434

    or
    The Private Delivery Service mailing address, see IRM 10.2.13:
    Internal Revenue Service
    TE/GE Correspondence Unit
    550 Main Street Rm: 4024
    Cincinnati, OH 45202
    2. Close no further action.
    requester asks for Form 990, and only Form 990-PF is filed, 1. Provide a copy of Form 990-PF to the requester.
    2. Send a 3983C letter.
    3. Close case and place case file in applicable EO holding area.
    requester asks for Form 990 series form (Forms 990, 990-EZ or 990-PF) and only Form 990-N is filed, Note - Form 990-N is identified by doc code 89 (the 4th and 5th digits of the DLN) 1. Send 3983C letter informing the requester where to view and print Form 990-N (See IRM 3.20.13.1.4).
    2. Close case and place case file in applicable EO holding area.
    a request is for copies of multiple years and/or tax periods, 1. Provide requested copies to requester.
    2. Send Letter 3983C.
    3. Close and place case file in applicable EO holding area.
    the request is for inspection of a return only, 1. Forward request to the Centralized Processing Unit (CPU) in Atlanta, GA at the following address:

    Internal Revenue Service
    Disclosure Scanning Operation - Stop 93A
    Post Office Box 621506
    Atlanta, GA 30362-3006
    or fax to
    Fax No. 877-891-6035

    Note:

    Only include one request per fax transmission.


    2. Prepare a 3983C Correspondex letter to inform requester of transfer and request they allow 60 days for a response.

    Note:

    Do not send copies of the returns. Disclosure will gather the information.


    3. Close case.
    there is any doubt as to what is being requested,
    1. If phone number is provided attempt to call requester for non media requests, or follow media procedures in IRM 3.20.13.4.4.2 for media requests, if unable to obtain information,
    2. Send 3983C letter requesting clarification as to what is being requested.
    3. Close and place case file in applicable EO holding area.
    the request is for DVDs, 1. The EO clerk will research for payment. See IRM 3.20.13.4.5 -3.20.13.4.7.1.

    Reminder:

    If request is for Form 5227, send 3983C letter to requester informing them DVDs are not available for these returns. Refund fees if applicable and close.


    2. If the request is for copies of individual organization returns on DVD, follow normal paper procedures for filling the request and send 3983C letter informing them requests for copies of individual organization returns aren't available on DVD.
    the request is for a Form 1120-POL, 1. Issue Letter 3983C.
    2. Inform the requester Form 1120-POL is no longer open for public inspection due to legislation enacted in November 2002.
    3. Close and place case file in applicable EO holding area.
    you receive a request for Political Organization return:
    – Form 8871, or
    – Form 8872,

    1. Send 3983C letter and inform the requester the returns are available at the following website. http://www.irs.gov/polorgs
    2. Close and place case file in applicable EO holding area.
    a request for Schedule B or Form 5227 is received and meets the requirements to be filled, 1. Contact the TEGE SPP HQ Analyst with oversight of RAIVS via email with a "CC" to the TEGE SPP backup HQ Analyst, the Submission Processing P&A TEGE Liaison and the P&A Operations Improvement Team (OIT) designated contacts, to obtain the redacted Schedule B or Form 5227 paper copy from the P&A OIT. Provide the Analyst the following information:
    A scanned copy of the Form 4506-A request
    Reason for request - example, "Request for redacted Schedule B " or "Request for redacted Form 5227"
    EIN
    Form Type
    Tax Period
    Organization Name

    The SPP HQ Analyst will attach the requested documents to an email and forward to P&A OIT with a "CC" to the Submission Processing P&A TEGE Liaison and TEGE SPP backup HQ Analyst within three workdays. P&A OIT will review, print and hand-walk the paper copy to the EO RAIVS team for mailing. The TEGE SPP HQ analyst will notify RAIVS by email, with a "CC" to the Submission Processing TEGE Liaison, the TEGE SPP backup HQ Analyst and the P&A OIT designated contacts if unable to locate the form(s).
    2. Schedule B requests - Ensure contributor names and addresses are redacted (for returns other than Form 990-PF without box D(2) checked in the heading and Form 990 or Form 990-EZ with the 527 box checked and determined to be a 527 POL through IDRS research and the Schedule B is specifically requested), See next "if and then" below for Forms 990/990-EZ with 527 box checked and Schedule B specifically requested,
    3. Form 5227 requests - Ensure the following are redacted/restricted:
    • Schedule A — (Restrict) Distributions, Assets and Donor Information (page 7 of Form 5227) and related attachments such as the early termination agreement.

    • Trust Instrument Document (restrict, usually filed with the initial return) and amended trust agreement.

    • Schedule K-1 and any continuation pages and transmittals, restrict.

    • Form 926, restrict.

    • Form 8582, restrict.

    • Form 8621, restrict.

    • Any separate attachments that reflect donor/contributor information, restrict.


    4. Furnish the redacted form, and requested Schedule B, Form 5227 and/or related information provided to you by the P&A OIT. Send Letter 3983C. Close and place case file in applicable EO holding area.
    Note: Contribution amounts can be disclosed.
    5. If after research the return cannot be located in OL-SEIN or obtained from the SPP HQ Analyst with oversight of RAIVS through P&A OIT, request the paper return from Files.
    6. Suspend pending receipt of return. After 14 days if no receipt, order a 2nd time. If after 14 days no receipt, send Letter 3983C and explain not available.
    7. If return is received, Do Not fill the request immediately, See "if and then" below for ordering paper documents from files using estab.
    a request is for Form 990 or Form 990-EZ with the 527 box checked and determined to be a 527 POL through IDRS research and Schedule B is specifically requested
    1. Review the form in OL-SEIN to determine if the 527 box is checked.
    2. If the box is checked, research IDRS to verify the organization is a 527 POL by accessing CC INOLES
    a- Entries of 1-5 in field "527-POL-ORG-CD" indicate the organization is a 527 POL.
    b- Entries of 0 or blank indicate the organization is not a 527 POL
    Note - If the 527 box is not checked, do not research IDRS to verify the 527 POL section. Work the request as a non 527 POL return.
    3. Contact the TEGE SPP HQ Analyst with oversight of RAIVS via email with a "CC" to the TEGE SPP backup HQ Analyst, the Submission Processing P&A TEGE Liaison and the P&A OIT designated contacts to obtain a copy of the redacted Forms 990/990-EZ and Schedule B from P&A OIT. Provide the Analyst the following information:
    A scanned copy of the Form 4506-A request
    Reason for request - example, "Request for Form XXX 527 POL and Schedule B"
    EIN
    Form Type
    Tax Period
    Organization Name

    The SPP HQ Analyst will redact all SSNs (if present) from the Form 990 or Form 990-EZ and Schedule B and attach the requested documents to an email and forward to P&A OIT with a "CC" to the Submission Processing TEGE Liaison and the TEGE SPP backup HQ Analyst, within three workdays. P&A OIT will review, print and hand-walk the paper copy to the EO RAIVS team for mailing.
    The TEGE SPP HQ Analyst will notify RAIVS by email, with a "CC" to the Submission Processing TEGE Liaison, the TEGE SPP backup HQ Analyst and the P&A OIT designated contacts if unable to locate the form(s).
    4. Ensure all data required by IRM 3.20.12 is restricted and redacted.
    5. Provide a copy of the requested form provided to you by the P&A OIT. Send Letter 3983C. Close and place case file in applicable EO holding area.
    6. If after research the return cannot be obtained from the SPP HQ Analyst with oversight of RAIVS through P&A OIT, request the paper return from Files. See "if and then" below for ordering paper documents from files.
    a request for an electronically filed (MEF) return is received that is not located in OL-SEIN, 1. Contact the TEGE SPP HQ Analyst with oversight of RAIVS via email with a "CC" to the TEGE SPP backup HQ Analyst, the Submission Processing P&A TEGE Liaison and the P&A OIT designated contacts to obtain the redacted MEF paper return from P&A OIT. Provide the Analyst the following information:
    A scanned copy of the Form 4506-A request
    Reason for request - example, "Request for redacted version of MEF Form XXX"
    EIN
    Form Type
    Tax Period
    Organization Name

    The SPP HQ Analyst will attach the requested documents to an email and forward to the P&A OIT with a "CC" to the Submission Processing P&A TEGE Liaison and the TEGE SPP backup HQ Analyst, within three workdays. P&A OIT will review, print and hand-walk the paper copy to the EO RAIVS team for mailing. The SPP HQ Analyst will notify RAIVS by email with a "CC" to the Submission Processing TEGE liaison, the TEGE SPP backup HQ Analyst and the P&A OIT designated contacts if unable to locate the form(s).
    2. Ensure all data required by IRM 3.20.12 is restricted and redacted.
    3. Provide a copy of the redacted requested form provided to you by the P&A OIT. Send Letter 3983C. Close and place case file in applicable EO holding area.
    4. If after research the return cannot be located in OL-SEIN or obtained from the SPP HQ Analyst with oversight of RAIVS through P&A OIT, send Letter 3983C, explain not available.
    5. Close and place case file in applicable EO holding area.
    a request (after research) requires a paper copy to be ordered from files via ESTAB, 1. Request the paper return from files via ESTAB.
    2. Suspend pending receipt of return. After 14 days if no receipt, order a 2nd time. If after 14 days no receipt, send Letter 3983C and explain not available.
    3. If return is received, Do Not fill the request immediately,
    1. If the form received from Files reflects a new EIN edited and/or IDRS shows the return was moved to a new EIN, check OL-SEIN for the image under the old and new EIN to determine if imaged. If the return was imaged under either EIN, contact the TEGE SPP HQ Analyst with oversight of EO RAIVS by email, with a CC to the TEGE SPP HQ back up Analyst, P&A OIT and SP P&A TEGE Liaison. Provide the case information, (EINs, org. name, form type, tax period), reason for sending (reason for request – example estab return with 2 EINs), state whether an image is in OL-SEIN, if the Schedule B copy is requested and send a scanned copy of the Form 4506-A and a scanned copy of the return received from files.
      The SPP HQ Analyst will respond by email (same contacts as above) with the determination of whether or not disclosable, what version to use (OL-SEIN image or return ordered from files) and the redacted form if applicable.
      - If the return ordered from files is to be used/disclosable and redaction is needed, the SPP HQ Analyst will redact and send the redacted form and Schedule B if requested, to OIT to review, print and hand-walk to the EO RAIVS team for mailing.
      - If the form ordered from files is to be used/disclosable and redaction is not needed, SPP HQ Analyst will respond with instructions to "provide a copy of the form received from files, no redaction required" .
      -If the form to provide is determined to be the OL-SEIN image, the SPP HQ Analyst will respond with instruction to "use the OL-SEIN image" .
      - If the SPP HQ Analyst determines the form is not disclosable, respond stating "the return is unavailable."
      - If an image is in OL-SEIN (no matter which EIN it is found under), EO RAIVS will not send the return ordered from files to Imaging as we do not want to store duplicates of the same form even if it has a different ein, the form will be refiled once the case is closed.
      - If no image is in OL-SEIN under either ein, once the determination is made by the TEGE SPP HQ Analyst and the case is closed, EO RAIVS will send the return ordered from files expedite to Imaging using Form 12634 with instructions to" image/redact/restrict and route to files."

    2. If the form ordered from files and IDRS research shows no indication the EIN was altered/return moved to another EIN, and no image in OL-SEIN, expedite route the return using Form 12634, to Imaging with instructions to "Image/redact/restrict and route to files" . Monitor OL-SEIN for the image of the return for seven days. If the image is not present after seven days, contact Ogden P&A Analyst POC for follow-up.
      -Once the image is available in OL-SEIN, provide a copy of the redacted version, and if applicable contact TEGE SPP HQ Analyst if required for Form 5227, Forms 990/990-EZ with the 527 box checked (and confirmed a 527 POL through IDRS research) and schedule B is specifically requested, or just the Schedule B as shown above in this table and provide the redacted document(s) provided by the P&A OIT. Send Letter 3983C.
      4. Close and place case file in applicable EO holding area. send Letter 3983C.

    a request for copies of specific pages of a form is received, 1. Provide a copy of the entire return.
    2. Send Letter 3983C and inform the requester only complete copies are provided.
    3. Close and place case file in applicable EO holding area.
  3. When a Form 4506-A is received from an officer of an exempt organization requesting a copy of his/her own EO return, then a redacted copy of the return will be provided. Refer to the procedures outlined below.

    Note:

    If a requester wants an unredacted copy of their own return they should complete Form 4506 and pay the $50.00 photocopy fee.

    If And Then
    the request is from an officer of an exempt organization requesting a copy of the organization's return, the request is accompanied by a payment of $50.00 for each tax period listed, 1. Route form to the manager or lead to be researched and possibly re-batched to Photocopy.
    2. Photocopy will fill the request.
    no payment is attached,
    1. Provide a redacted copy of the return.
    2. Send Letter 3983C to requester.
    3. Close and place case file in applicable EO holding area.

3.20.13.4.4.1  (01-01-2015)
Exempt Application, Determination Letter and Bylaw Requests

  1. Approved applications for exemption from federal income tax, Form 1023,Form 1024 or Form 1028, are available for public inspection (see below).

    • Form 1023,Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

    • Form 1023-EZ, Streamlines Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code

    • Form 1024,Application for Recognition of Exemption Under Section 501(a) or for Determination Under Section 120

    • Form 1028,Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code For the use of Farmers, Fruit Growers or Like Associations Applying for Recognition of Exemption as Cooperatives

  2. An organization's determination letter from the IRS is also open to public inspection.

  3. Requests for copies of an exempt organization's Form 1023,Form 1024,Form 1028, determination letter or bylaws must be made on a Form 4506-A. These request are worked in the EO Correspondence unit located in CAMC.

  4. Refer to the procedures outlined below when a request for one of these documents is received.

    Note:

    See IRM 3.20.13.3.3 for Form 1023-EZ requests.

    Form 1023, Form 1024, Form 1028, Determination Letter or bylaws Procedures
    If Then
    the request is for Form 1023, Form 1024, Form 1028, a "Determination Letter" or bylaws 1. Route to Cincinnati using:
    A- The mailing address or fax (and include Form 3210) to:
    Internal Revenue Service
    TE/GE Correspondence Unit
    P.O. Box 2508, Rm: 4024
    Cincinnati, OH 45201
    or
    Fax: 513-263-3434

    or

    B- The Private Delivery Service mailing address, see IRM 10.2.13 (and include Form 3210) to:
    Internal Revenue Service
    TE/GE Correspondence Unit
    550 Main Street Rm: 4024
    Cincinnati, OH 45202

    2. Prepare a 3983C Correspondex letter to inform requester of transfer. Request they allow 60 days for response.
    3. Close
    an inquiry is received asking about exemption or foundation status, 1. Route to Cincinnati using:
    A- The mailing address or fax (and include Form 3210) to:
    Internal Revenue Service
    TE/GE Correspondence Unit
    P.O. Box 2508, Rm: 4024
    Cincinnati, OH 45201

    or
    Fax: 513-263-3434

    or

    B- The Private Delivery Service mailing address, see IRM 10.2.13 (and include Form 3210) to:
    Internal Revenue Service
    TE/GE Correspondence Unit
    550 Main Street Rm: 4024
    Cincinnati, OH 45202

    2. Prepare a 3983C Correspondex letter to inform requester of transfer. Request they allow 60 days for response.
    3. Close
    telephone inquiries are received with questions regarding rules and regulations governing exempt organizations, 1. Refer caller to the W&I CAS call site at 877-829-5500 and close.

3.20.13.4.4.2  (01-01-2015)
Media Requests

  1. IRS must process requests from the Media on an expedited basis. Media requests must be filled and closed within 14 business days after the EO RAIVS received date. On the 10th business day you must determine if the request will be filled timely. If you determine the request will not be filled and closed by the 14th business day you must contact the media specialist to inform them of the delay and provide the date the request will be filled and closed. However, attention needs to be given to the guidelines as provided in IRM 11.3.13.8.4, Disclosure of Official Information - Freedom of Information Act.

  2. Media requests may be submitted on the media's letterhead or Form 4506-A. All media requests can be faxed to the Exempt Organization Media Request Desk, located at the Ogden Submission Processing Campus. The fax number is 801-620-7896.

  3. The Field Media Specialist must be informed when a media request is received to obtain confirmation the requester is considered media or is not considered media. Contact the Field Media Specialist for missing or incomplete information, inform them if the request is denied and notify them of any delays in processing by the 10th business day. If the request cannot be filled and closed by the 14th business day, provide the date the request will be filled and closed. Do not contact the news media directly. A list of the Field Media Relation Specialists can be found at the following website. http://www.irs.gov/newsroom/article/0,,id=97242,00.html. Contact the National Media Relations Branch at 202-317-4000 if the request comes from a major national media outlet or the request is from a person with the news media in a foreign country (see IRM 3.20.13.2.2(6)).

  4. The Media Specialist will:

    1. determine if the requester is considered media and inform the EO RAIVS designated point of contact.

    2. contact requester to obtain missing or incomplete information if considered media (if applicable).

    3. send written notification to the requester if not considered media.

    4. inform the EO RAIVS designated point of contact if not considered media by written notification, typically by email.

  5. If not considered media, process the request using non-media instructions.

    Note:

    The EO RAIVS designated point of contact will no longer inform requesters if not considered media.

  6. All media requests must include the following information:

    1. The name of the organization;

    2. Specific tax years and Forms requested;

      Note:

      The request cannot state "most recent" or "all available" tax returns.

    3. Organization’s EIN;

    4. If they would like to have the returns sent via courier services, the UPS account number must be provided in their request. If an UPS Account number is provided:
      1- Prepare the 3983C letter as required,
      2- Notate and highlight "UPS" in the top right margin of the Form 5703,
      3- Prepare Form 9814 per instructions and:
      - Include the UPS account number in the box designated,
      - Check the "Next Day Air" box,
      - Check the "Other" box, under justification of delivery notate "Form 4506-A Expedite Handling Requested by filer" ,
      4- Place documents in the following order:
      Form 5703
      Form 9814
      Attachments to be associated with 3983C letter

      Note:

      You will receive an email confirmation indicating request sent/delivered and a hard copy of Form 9814 will be received including the tracking number to be kept with the case file.



      Otherwise, IRS will send the returns via the U.S. mail.

    5. Additionally, returns are destroyed six years after the end of the processing year. Example - Returns processed in 2007 (no matter what tax year it is) are available in 2013. They are destroyed the end of January 2014, and no longer available to the public.

  7. Contact with the Field Media Specialists or the National Media Relations Branch is necessary in order to fill the request or obtain additional information relating to the request. Refer to the website in paragraph (3) above for a list of the Field Media Relation Specialist.

  8. Refer to the procedures below when filling requests from the media. Also see IRM 3.20.13.4.3, IRM 3.20.13.4.3.1, IRM 3.20.13.4.3.2 and IRM 3.20.13.4.4.

    Media Requests
    If Then
    a Form 4506-A or media letterhead request is received, 1. Review the request for completeness
    2. Contact the Field Media Specialist and inform them a request has been received. Request missing information (if applicable) and request confirmation the requester is considered media.
    3. If all pertinent information is provided, and the requester is media, continue filling the request as media.
    4. if not considered media, follow non-media instructions.
    a Form 4506-A or media letterhead request is received from a major national media outlet,
    i.e.,
    • the tax press;

    • Wall Street Journal;

    • New York Times;

    • Washington Post;

    • USA Today;

    • Los Angeles Times;

    • Major national and cable broadcast networks or major Internet sites (such as Yahoo, MSNBC, and CNN.com);

    • wire services such as AP, Reuters and Bloomberg

    1. Contact the National Media Relations Branch at 202-317-4000, obtain determination of media and request missing information (if applicable). If not considered media, follow non-media instructions.
    the request is missing information or there is any doubt as to what the request is for, 1. Contact the Field Media Specialist and inform him/her what is missing or required in order to fill the request.
    2. If missing information is not provided within three work days, contact the Media Specialist a second time.
    3. If no reply is received within three work days after the second contact, reject request back to the requester and refer the requester to the appropriate field media specialist for any further inquiries.
     
    a telephone inquiry from the Media is received, 1. Tell requester to complete Form 4506-A and fax or mail to the address on the form instructions. Also explain that one Form 4506-A must be completed per EIN if more than one organizations' returns are needed. If received,
    2. Review the request for completeness
    3. Contact the Field Media Specialist and inform them a request has been received. Request missing information (if applicable) and request confirmation the requester is considered media.
    4. If all pertinent information is provided, and the requester is media, continue filling the request as media.
    5. If the request is received and more than one EIN is present, fill the request.
    6. if not considered media, follow non-media instructions.
     

3.20.13.4.4.3  (01-01-2015)
Congressional or Senate Finance Committee Requests

  1. Congressional requests or requests from Legislative Affairs (LA) are worked by the unit designated employee. Requests may come in via a memo or on Form 4506-A hand carried from the manager. These procedures were established between LA and OSPC as to how Congressional requests will be handled and when to expedite the request.

  2. The EO Photocopy Unit will serve primarily as a support function in securing returns. All copies secured will be redacted.

3.20.13.4.4.3.1  (01-01-2015)
Legislative Affairs Requests on Behalf of a
Member of Congress or Senate

  1. Legislative Affairs may request copies of returns on behalf of the Member of Congress or Senate when the request is related to the completion of their duties as a member of the Senate or Congress. When a Member of Congress (MC) contacts Legislative Affairs (LA) to request Forms 990 in furtherance of his/her legislative purposes the following procedures apply.

    1. LA will attempt to secure the Form 990 using non-IRS sources such as Guidestar. If the return is not available on non-IRS sources (such as Guidestar), LA will prepare a written request (may not be a Form 4506-A) containing the name and address of the organization(s) and the returns being sought.

    2. If additional information is needed in order to complete the request, LA will contact the MC to obtain the necessary information or request a completed Form 4506-A.

    3. The request is faxed directly to the Operations Manager at the OSPC. The fax number is 801-620-6250. LA will also send a brief email to both the OSPC Operations Manager and SP Headquarters Program Manager stating the number of requests being sent to Ogden, the time frames for response and any special instructions that may be required.

    4. In situations where expedited handling has been requested, the Ogden point of contact will call or email the LA contact person within two workdays of receiving a request for Forms 990, and provide an estimate of the timing for delivery of the requested returns.

    5. Upon receipt of the filled request from Ogden, LA will inspect the documents included in the response to ensure that the MC's request was properly honored, and to ensure that the response does not include any unauthorized disclosures.

3.20.13.4.4.3.2  (01-01-2015)
Legislative Affairs Requests on
Behalf of a Constituent

  1. When a Member of Congress contacts Legislative Affairs to request exempt organization returns on behalf of a constituent, the following procedures apply.

    1. LA will advise the MC that a Form 4506-A must be completed and submitted to Ogden. LA will provide the MC with an electronic version of Form 4506-A or by fax.

    2. The MC will have to decide whether to complete the Form 4506-A for the constituent, or provide the Form 4506-A to the constituent for completion and submission to Ogden.

    3. LA will inform the MC that other alternative and possibly quicker options are available to secure copies of EO returns such as Guidestar. The MC will decide whether to use an alternative source to try to retrieve the Forms 990, or provide the constituent with the information about using an alternative source.

    4. In this situation, EO Photocopy will process the Form 4506-A in the usual manner. No special or expedited handling is required.

3.20.13.4.4.4  (01-01-2015)
Internal Requests

  1. An internal request may be submitted by anyone who works for the Internal Revenue Service and is requesting the data in his or her official capacity. These requests must be submitted either by memo or on Form 4506-A.

    Internal Requests
    If Then
    the request is from the EO Liaison to State Charity Officials, 1. Process using priority handling procedures.
    2. If unable to fill request within 10 days, notify the requester and provide expected turn-around time.
    3. When return is received, fax the redacted return to the number provided on the request and close.
    the request is from the IRC 6104 notice coordinator, 1. Process using priority handling procedures.
    2. If unable to fill request within 10 days, notify the requester and provide expected turn around time. These requests will be for redacted Form 990-PF only.
    3. If Form 990 or Form 990-EZ are the only returns found, notify coordinator and close.

    Note:

    In both of the above scenarios, the returns are only requested when expedited service is needed. Otherwise the State files the request.

    the request is from an employee in Headquarters or a Field Office, 1. Process the request within 30 days.
    the request is from any other internal source and the requested returns are not more than six years old, 1. Inform the requester to enter an ESTAB request on IDRS or fill out and Fax Form 2275 to 801-620-7946.

3.20.13.4.4.5  (01-01-2015)
Requests with Extensions

  1. When a request for a copy of a return is received and IDRS research (See IDRS command code job aid) reveals that only an extension has been filed, refer to the procedures outlined below.

    Extension Procedures
    If And Then
    an extension (TC 460) has been granted return cannot be located on OL-SEIN 1. Inform the requester the return is unavailable.
    2. Send Letter 3983C and close.

    Caution:

    Do not inform the requester of the extension.

  2. The table below provides additional scenarios where a return may not be available. Procedures are based on each individual situation and whether or not the return in question can be secured.

    If Then
    ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    the return has posted to the wrong TIN, 1. Send Letter 3983C, inform requester the return is unavailable.
    2. Forward the case to EO Accounts (MS: 6710) to move return(s) to the correct TIN using Form 12634.
    3. Annotate on the routing slip what action needs to be taken and close.
    the return has posted to the wrong tax period(s), 1. Fill the request.
    2. Forward the case to EO Accounts (MS: 6710) to move return(s) to the correct tax period(s) using Form 12634.
    3. Annotate on the routing slip what action needs to be taken and close.
    the case cannot be closed within 60 days of the received date, 1. Send 2645C letter to the requester informing them additional time is needed in order to fill the request.
    the return is an IRS prepared return (i.e., Substitute for Return (SFR) or Dummy Return), 1. Send Letter 3983C, inform the requester the return is unavailable and close.

3.20.13.4.4.6  (01-01-2015)
TC 59X Procedures

  1. Refer to the procedures outlined below for filling requests when a TC 59X is present on the module.

    TC 59X Procedures
    If And
    a TC 590 is present without a Closing Code (CC) or with a CC 75, 1. If the return is available and determined disclosable, fill the request per instructions in this IRM. If the return is not available, notify requester the return is unavailable using Letter 3983C and close.
    a TC 590 is present with CC 14, 1. Notify requester this organization is part of a group return and not required to file a separate return using Letter 3983C and close.
    a TC 599 is present with CC 17 or 18, 1. Research OL-SEIN for the return.
    2. If return is present, fill the request.
    3. If unable to locate a return, inform the requester the return is unavailable using letter 3983C and close.
    Refer to Exhibit 3.20.13-8 for TC 59X Closing Code explanations.

3.20.13.4.4.7  (01-01-2015)
Form 4251 Charge-Out Procedures

  1. Form 4251,Return Charge-Out, is used to locate tax returns in a Campus or Federal Records Center File. It replaces the tax return in the file and provides information as to the location of the return. It also serves as a routing sheet and is used to recharge the document from one user to another.

  2. Occasionally, a Form 4251 will be received that indicates the return is not available or charged-out to another area. If this occurs, refer to the following procedures.

    Form 4251 Procedures
    If Then
    a Form 4251, Return Charge-Out is received without the return or indicates return is charged out to another area, 1. Verify the correct return (DLN) was requested. If the wrong DLN was ordered, submit a second request.
    2. If document is charged out to another area, contact that area in order to secure the return.
    3. If the return has been sent back to Files, submit a second request.
    If not received, send Letter 3983C informing unavailable and close.

    If received, continue filling request and close.
    the Form 4251 indicates the return(s) is charged out to Statistics of Income (SOI), 1. Request the document from SOI following local procedures. If received continue to process request.
    2. If the return is not in SOI and has been refiled, send Letter 3983C, inform requester the return is unavailable and close.
    the Form 4251 indicates the return is charged out to Examination or Area Office, 1. Close case.
    2. Inform the requester the return is unavailable using Letter 3983C.
    3. Do not inform requester the return is being examined.
    the Form 4251 is returned stating the return (tax year) has been destroyed, 1. Inform the requester the document has been destroyed using Letter 3983C.

    Note:

    Returns are destroyed six years after the end of the processing year.

3.20.13.4.5  (01-01-2015)
Fee Charges for Returns Open for Public Inspection

  1. An officer of an exempt organization that requests a copy of the organization's own EO return must pay a photocopy fee of $50.00 as listed on Form 4506. If they do not want to pay the $50.00, then a redacted copy will be provided.

  2. Third party requests from commercial users must pay $.20 per page.

  3. All other third party requesters receive the first 100 pages free and pay $.20 per page after the first 100 pages.

    • These charges apply to the total number of pages requested, not per individual return.

    • If there is reason to believe requests are being submitted in a manner to avoid paying the $.20 per page after the first 100 free pages, combine the requests and charge as though it were one request.

    Note:

    Enrolled agents are treated as any other representative and are charged for copies of returns as shown above.

  4. Additional information pertaining to appropriate charges for search, duplicating and certification services is located in IRM 11.3.5, Disclosure of Official Information - Fees, and IRM 3.5.20, Accounts Services - Processing Requests for Tax Return/Return Information, Formal Certifications section.

3.20.13.4.5.1  (01-01-2015)
Exceptions to Fee Charges

  1. The following third parties receive requests free of charge:

    • Congressional requests submitted through LA;

    • Media requests;

    • FOIA Reading Room, Washington, DC and other IRS offices; and

      Note:

      If after inspection the requester wants a copy, these offices will assess the appropriate fee

      .

    • Federal, state, local, foreign or international government agencies.

    • Indian tribal governments.

3.20.13.4.5.2  (01-01-2015)
Billing Procedures for Copies of EO Returns

  1. Count the number of pages and compute the amount due based on the above fee schedule. After the amount due is determined, refer to the table below for instructions on when the requester must be billed for the balance due. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Record all actions taken on a history control sheet and IDRS.

  3. If the requester is billed, record the amount due and request date on the EOPC Payment Request Report. This information must be recorded the same day the Form 2860 is issued to the requester.

    Billing Procedures
    If Then
    the request is for DVD orders and a partial payment is received with the original request 1. Request the balance due to gain full payment no matter the dollar amount. DVD orders must be paid in full prior to filling the request.
    2. If a phone number is present, call requester and request payment, if not, prepare Form 2860 and 3983C letter explaining full payment is required, where to locate fee amounts and request completed 2860 and payment.
    3. Record the amount due and payment request date on the EOPC Payment Request Report.
    4. Suspense case for 45 days (30 days response time and 15 days to purge the case).
    the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 1. Fill the request, but do not request payment≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    2. Send copies of returns and 3983C letter to the requester.
    4. Close case file.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 1. Fill the request.
    2. Prepare and send Form 2860 and 3983C letter (include amount due), along with copies of the returns to the requester.
    3. Record the amount due and payment request date on the EOPC Payment Request Report (also known as bad payor list).
    4. Suspense case for 45 days (30 days response time and 15 days to purge the case).
    the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 1. Do not print copies or send copies of the returns until full payment is received.
    2. Prepare Form 2860 and 3983C letter ( include the amount due) and send to requester.
    3. Record the requester name, amount due and payment request date on the EOPC Payment Request Report.
    4. Suspense case for 45 days (30 days response time and 15 days to purge the case).
  4. If a payment is received, refer to IRM 3.20.13.4.5.4 and 3.20.13.4.6 below for payment processing procedures.

    Reminder:

    Do not send copies of returns until full payment is received if balance due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.20.13.4.5.3  (01-01-2015)
Form 2860 Instructions

  1. When preparing a Form 2860,Document Transmittal and Bill, requesting payment for copies of EO returns, refer to the procedures outlined below.

    1. Annotate "For Deposit to RACS Account 20–3220" on top of Form 2860. Include Building, Mail Stop and IDRS employee number on Form 2860

    2. Include any payment(s) previously received on Form 2860.

    3. Send Parts 1 and 2 of Form 2860 with copies of return (if balance due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ) to requester. If amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ send only the Form 2860 and 3983C letter.

    4. Staple Part 3 of Form 2860 to front of case file and annotate action taken on the history control sheet and IDRS.

    5. Suspense case for 45 days (30 days response time, 15 to purge the case).

    Note:

    Deposit instructions are found in IRM 3.8.45,Manual Deposit Process.

3.20.13.4.5.4  (01-01-2015)
Billing and Payment Processing Procedures

  1. A suspense file is maintained in order of completion date for 45 days on initial payment requests (30 day response time and 15 days to purge case). If a partial payment is received, a second billing is required. The suspense period is for 30 days (15 day period of response and 15 days to purge the case).

  2. When a payment or no payment is received due to issuance of a Form 2860, refer to the procedures outlined below.

    Payment Processing Procedures
    If And Then
    full payment is received within the 45-day suspense period, the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , or a request for DVDs no matter the amount due 1. Pull original request from the suspense file and associate it with the remittance copy of Form 2860.
    2. Send copies of the returns and 3983C letter to the requester for paper copies. If the request is for DVDs, send 3983C letter and inform the requester they can expect their DVDs in a separate mailing.
    3. Annotate the requester information, payment amount and received date on the EOPC Payment Request Report.
    4. Close case and place in closed case file.
    a partial payment is received within the 45-day suspense period, 1. Pull original request from the suspense file, and associate it with the remittance copy of Form 2860.
    2. Annotate the requester information, payment amount, received date and remaining balance due on the EOPC Payment Request Report.
    3. Prepare a second Form 2860 requesting the remaining balance due.
    4. Send 3983C letter, along with the second Form 2860 to the requester. Do not print or send copies of the returns until full payment is received.
    5. Suspense case file for additional 30 days pending a reply.
    full or partial payment is not received within the initial 45-day or second 30 day suspense period, 1. Pull case from suspense file.
    2. Annotate "No Response" on the EOPC Payment Request Report and the case history sheet.
    3. Close case and place in the closed case file.
    4. Do not refund the partial payment unless the requester specifically requests it be refunded. If requested then follow IRM 3.20.13.4.6 and 3.20.13.4.7 for refunding partial payments on balances due of≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    Reminder:

    Do not send copies of the returns to the requester if the balance due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    If And Then
    full or partial payment is received within the 45-day suspense period, the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and copies of returns were previously sent to the requester with initial billing, 1. Pull case from suspense file.
    2. Annotate the requester information, payment amount and date received on the EOPC Payment Request Report and case history sheet.
    3. If balance due is full paid, close case and place in the closed case file.
    4. If a partial payment is received, prepare a second Form 2860 and send to the requester. Annotate requester information, date and remaining balance due on the EOPC Payment Request Report.
    5. Suspend case for additional 30 days.
    6. If no reply, Annotate "No Response" on the EOPC Payment Request Report and case history sheet.
    7. Close case and place in the closed case file.
    full or partial payment is not received within the 45-day suspense period, 1. Pull case from suspense file.
    2. Annotate "No Response" on the EOPC Payment Request Report and case history sheet.
    3. Close case and place in closed case file.
    remittance is received after the 45-day suspense period, no case is found, 1. Check the EOPC Payment Request Report.
    2. If paid in full, associate information with case and place in the closed file. Annotate requester is full paid on the EOPC Payment Request Report.
    3. If partial payment is received, associate remittance information, annotate requester is full paid on the EOPC Payment Request Report.
    4. Do not issue a second Form 2860 for remaining balance due.

3.20.13.4.6  (01-01-2015)
Refunding Photocopy Fees for Copies of Paper EO Returns

  1. Occasionally, it may be necessary to refund a requesters payment when:

    • The photocopy fee is prepaid and a copy of the return cannot be provided;

    • Any portion of the photocopy fee was overpaid; or

    • The prepaid photocopy fee request is rejected.

    • A partial payment was received on an order with a balance due of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , no reply was received to either the first or second request for payment and the requester has requested the partial payment be refunded.

  2. The National Standard Application (NSA), Photocopy Fee Refund System, is used to initiate refunds. This system has checks and balances and separation of duties to prevent fraud, duplicate refunds, etc. It mandates managerial approval of all refunds. See user guide (available in the unit, from the local IT Systems Administrator or from the National RAIVS Analyst). Take the following actions when a refund must be issued.

    1. Refer case file to unit lead or designated employee.

    2. Verify payment has posted.

    3. Inform requester a refund will be issued.

  3. Annotate the refund amount on the original Form 4506-A or history sheet attached to the form. The system will send the request to Accounting for processing. RAIVS will route the Form 4506-A to accounting for review using Form 12634. When returned, file the original Form 4506-A and any other forms and authorization.

    Note:

    Do not refund amounts less than $1.00 unless specifically requested.

  4. If a request for a refund is received, refer to the procedures outlined below.

    Refund Procedures
    If And Then
    the refund request is for a prepaid order, the order has not or cannot be filled, 1. Verify the payment has posted.
    2. Refer case to the unit lead or designated employee for preparation and issuance of a manual refund. (See IRM 3.5.20.5.1.12.1 for additional information).
    the refund request is for a prepaid order that was previously shipped to the requester, the requester states the wrong returns were provided, 1. Inform requester a refund cannot be issued for returns that were previously sent to them. However, we will provide copies of the correct returns at no additional charge.

3.20.13.4.7  (01-01-2015)
Requests for DVDs

  1. Electronic copies (images) of certain EO returns that are filed with the Internal Revenue Service are available on DVD-ROM. The images are available in "Raw" or "Alchemy" formats depending on the type of return, the type of filer, and the year the return was filed.

    • Raw Format: DVDs contain image files in Tag Image File (TIF) format for returns selected for the month or quarter requested. These files are not associated with each other except through a comma-delimited index file. Each submission’s index file contains nine index fields (EIN, tax period, taxpayer name, state, ZIP code, type of return, subsection code, total assets and scan date). This is followed by a list of TIF files belonging to the submission. This format is best for users who intend to process the image files through their own data software.

      Note:

      State DVDs are not available in raw format.

    • Alchemy Format: DVDs containing image files associated in an Alchemy database to simplify visual searching of the tax returns. All required Alchemy software is provided. Once the software is installed, users can easily search the returns using any of the eight index fields identified above. This format is best for users who wish to examine returns visually.

  2. A complete set is one year's worth of data from January through December. Prior year tax periods may be included in current year data.

  3. Returns that are not currently available on DVD are shown below.

    • Form 5227,Split-Interest Trust Information Return;

    • Specific individual organizations

    • Form 8871,Political Organization Notice of Section 527 Status;

    • Form 8872,Political Organization Report of Contributions and Expenditures; and

    • Form 8453-X,Political Organization Declaration for Electronic Filing of Notice 527 Status.

      Note:

      Copies of Form 8871, Form 8872, can be accessed by requesters at the following website. http://www.irs.gov/polorgs. Requesters may also be able to locate Form 990 and Form 990-EZ IRC 527 (political) organizations on this website.

  4. A sample DVD is available upon request in either the "raw" or "alchemy" format. The cost for a sample DVD is $15. The sample will contain a set of returns such as Form 990, Form 990-EZ, Form 990-PF and Form 990-T imaged files.

  5. There are no refunds or exchanges on DVD orders unless:

    • The customer cannot access the information because the DVD is defective. If the DVD is defective, the customer will be offered a replacement after we confirm it’s defective.

    • The fee was not the actual, direct cost in developing the DVD; or

    • The basis for calculating the fee is improper.

  6. Images are available at no cost to members of the media and other government agencies.

  7. The following table indicates what returns are available, formats and the related charge for other customers. Returns are maintained for six years after the end of the processing year and then destroyed. As such, tax years filed prior to 2009 are no longer available.

    Form(s) Price for Filing Year(s) Available are forms filed in Price (format) for Complete Set of all returns filed in a calendar year (provided monthly) Price (format) for Complete Set of returns filed in an individual state in a calendar year (provided quarterly)
    990 or
    990-EZ
    2009 - 2015 $2,300 (DVD) $100 (DVD)
    990-PF 2009 - 2015 $550 (DVD) $90 (DVD)
    990-T 2009 - 2015 $60 (DVD) Not Available
  8. Requests for DVDs must be received on a Form 4506-A, and/or letter if media, with the required user fee paid in full. See IRM 3.20.13.2, IRM 3.20.13.2.2, IRM 3.20.13.3.7.1, IRM 3.20.13.3.8, IRM 3.20.13.4.4, IRM 3.20.13.4.5.2, IRM 3.20.13.4.5.4, IRM 3.20.13.4.7.1, IRM 3.20.13.5.1 and exhibit 3.20.13-1. The request must contain the following information:

    • Name of organization requesting DVDs and employee name (if applicable) or individual requesters name.

    • Mailing address.

    • Telephone number and extension.

    • UPS account number (for overnight delivery, if requested).

    • Description of specific formats being requested (e.g., "Complete set of 2009 DVDs for Forms 990" or "Complete set of 2009 DVDs for Forms 990-PF."

    Note:

    All DVD requests must be prepaid in full. If no payment is received with the request, send 3983C letter, inform requester full payment is required, provide location of fees, request they resubmit request with full payment and close. If partial payment is received with the request, follow billing procedures in 3.20.13.4.5 through 3.20.13.4.6.

  9. Data Management Division (DMD) will replicate the requested DVDs, package and will ship DVDs to the requester.

3.20.13.4.7.1  (01-01-2015)
SOI-SEIN-ORDERS Application

  1. A program was created by DMD that allows specific DVD customer information to be entered to its database in order to fill requests for copies of DVD. The "SOI-SEIN-ORDERS" is completed as DVD requests are received. Form 5081 is required and must be approved prior to accessing the system.

  2. The program allows specific information to be entered such as:

    • IRS receive date

    • Type of request (Alchemy or raw)

    • Year(s) requested

    • Amount paid

    • Completion date

  3. The status of each request can be checked regularly if you know the name of the customer requesting the order. All customer contact information is stored on the database.

3.20.13.4.8  (01-01-2015)
EO Photo Copy Technical Software Assistance Procedures

  1. Telephone calls received in the EO Photocopy unit, regarding technical issues or questions related to the Alchemy Software must be forwarded to a DMD Information Technology Specialist for resolution.

  2. Refer to the procedures outlined below when a call relating to this issue is received.

    1. Inform the caller you are unable to assist him/her with the technical issue.

    2. Assure the caller their inquiry will be forwarded to the appropriate area for resolution and their call will be returned within two business days.

    3. Obtain the following information from the caller: Name, phone number, best time to call and a brief explanation as to what the question or problem relates to.

  3. Once the pertinent information is secured, the Unit Lead will email (via secured messaging) the information directly to the DMD IT specialist. Refer to local agreement for DMD’s point of contact. A copy of the email must also be sent to the TE/GE Program Analyst with oversight of the EO Photocopy Process (MS: 1110).

3.20.13.5  (01-01-2015)
EO Photocopy Reports

  1. Various reports must be prepared on a weekly or monthly basis in order to provide vital information to the headquarter staff. Those reports are described below.

3.20.13.5.1  (01-01-2015)
SOI-SEIN-ORDER Report

  1. The SOI-SEIN-ORDER replaced the DVD Fee Request report. The SOI SEIN-ORDER report identifies the number of DVD requests received in the EO Photocopy unit. The report is available via OL-SEIN.

  2. The report includes the following information:

    • Name of requester

    • Request received date

    • Form(s) and tax year(s) requested

    • Format or type of request (DVD)

    • Cost of the DVD and amount paid

    • Date DVD was ordered, received and shipped

  3. The information recorded on the report is forwarded to National Headquarters by the TE/GE Program Analyst with oversight of the EO Photocopy process at the end of each month.

3.20.13.5.2  (01-01-2015)
EO Photocopy Payment Request Report

  1. The EO Photocopy Payment Request Report, formerly known as the "Bad Payer List," is used to record billing information associated with Form 2860. The report includes the following information:

    • Requester's name

    • Taxpayer Identification Number

    • Date the request was received

    • Form type and tax years requested

    • Total number of pages

    • Amount due

    • Date of the first and second payment requests

    • Payment received date(s) and amount(s) and

    • Balance due

  2. The report must be updated regularly based on the response to billing inquiries. The report is located on a shared drive, S:\ODN\SP\DCO\Data Dept. 1\Team 35111\TEGE\EOPC Payment Request Rpt.xls, where information can be updated as needed. Authorization to the shared drive is limited to the RAIVS designated employees.

Exhibit 3.20.13-1 
EO Status Codes

Use the following table to determine if a return should be disclosed based on status code and the response to provide to the filer if the return is not found.

EO Status Codes
Code Description Should the Request be filled? Response if Return not Found If Filed, Is the Return available on DVD from IRS?
00 or blank EO section established without a status. Yes, if filed fill request Unavailable Yes
01 Unconditional Exemption – Active Yes, if filed fill request Unavailable Yes
02 Conditioned Exemption – Active Yes, if filed fill request Unavailable Yes
06 State University Filing 990-T – Active see IRM 3.20.13.3.7.1 Not Open for Public Inspection No
07 Church Filing a Form 990-T – Active see IRM 3.20.13.3.7.1 Not Open for Public Inspection No
10 Pre-Examination of Church – Active Yes, if filed fill request. Unavailable Yes
11 School Certification – Active Yes, if filed fill request Unavailable Yes
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 Non-Exempt Charitable Trust
Forms 990-C/1120-C Taxable Farmer’s Cooperative — Active
Yes, if filed fill request Unavailable Form 990-PF -
Yes
Form 5227 -
No
Forms 990-C /1120-C -
- No
18 Temp. Revocation required to file Form 990-PF & Form 1041 – Active Yes, if filed fill request Unavailable Yes
19 Revocation Private FDN required to file Form 990-PF and Form 1120 – Active Yes, if filed fill request Unavailable Yes
20 Termination (out of business) – Inactive Yes, if filed fill request Not Exempt Yes
21 Unable to locate – Inactive/Active Yes, if filed, fill request Unavailable Yes
22 Revocation – Inactive No, if filed DO NOT fill request Terminated No
23 507(a) Termination – Yes, if filed fill request Unavailable Yes
24 507(b)(1)(A) Termination – Yes, if filed fill request Unavailable Yes
25 507(b)(1)(B) Termination – Yes, if filed fill request Unavailable Yes
26 Termination Merger — Inactive Yes, if filed fill request Term/Not EO Yes
28 No longer a member of a group ruling No, if filed DO NOT send Not EO No
29 Group Ruling has been dissolved Yes, if filed fill request Unavailable Yes
30 Churches voluntarily file Form 990 Yes, if filed fill request Unavailable Yes
31 Small organizations other than Private Foundations Yes, if filed fill request Unavailable Yes
32 (Obsolete January 1, 2008)
Non-responder to CP 140/141 - applicable to tax periods 200612 & prior.
Yes, if filed fill request Unavailable Yes
33 Foreign Private Foundation described in IRC 4948(b) Yes, if filed fill request Unavailable Yes
34 527 Political Organization Yes, if filed fill request Unavailable Yes
35 Canadian Charity without Foundation Classification Yes, if filed fill request Unavailable Yes
36 Non IRC 501(c)(3), (9) or (17) Filers - No official exemption Yes, if filed fill request Unavailable Yes
40 Return filed Application pending, no exemption — Yes, if filed fill request Not EO Yes
41 No reply to solicitation - no exemption No, if filed DO NOT send Not EO No
42 Extension Filed, no exemption No, if filed DO NOT send Not EO No
70 Denied - inactive - no exemption No, if filed DO NOT send Not EO No
71 Incomplete Forms 1023/1023-EZ/1024 - no exemption No, if filed DO NOT send Not EO No
72 Refusal to Rule, no exemption No, if filed DO NOT send Not EO No
97 Revocation of tax exempt status - no TC 150 filed for three consecutive years Forms 990, 990-EZ and 990-PF 1-Yes- If the requested return is for tax years 200711 and prior and filed.
Note - Forms filed in 2008 and prior are no longer available and will not be filled.
2- If the request is for tax years 200912 and subsequent and filed, contact the TEGE SPP HQ Analyst with oversight of RAIVS by email, with a CC to the TEGE SPP HQ backup Analyst for a determination whether the return requested is disclosable. Provide the Analyst the following information:
A scanned copy of the Form 4506-A request
Reason for request - example, "Status 97 disclosable determination needed "
EIN
Form Type
Tax Period
Organization Name
The SPP HQ Analyst will notify RAIVS by email with a "CC" to the TEGE SPP backup HQ Analyst, stating the determination.
If determined disclosable, fill the request.
if determined not disclosable, do not fill the request, inform the requester the form is unavailable using 3983C letter.
Inform the requester the return is unavailable (Note- the organization is no longer recognized as a tax-exempt organization.) No
Exception -
a- Forms with tax periods 200711 and prior are burned on DVD.
b- Forms filed prior to being placed in status 97 are on DVD.
98 Terrorist Organization – no exemption No, if filed DO NOT send
Unavailable No
99 Dump code - No exemption (prior EO status codes 22, 41 or 70-72) No, if filed DO NOT send Not EO No

Exhibit 3.20.13-2 
EO Subsection Codes

EO Subsection Codes
Subsection Code Classification Code Type of Exempt Organization IRC Code
01 1 Governmental Instrumentality IRC 501(c)(1)
02 1 Single Parent 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 Multiple parent Title holding corporation 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)
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)

Exhibit 3.20.13-3 
Filing Requirements

Filing Requirements
Codes Description Required to File Response if Return Not Found
01 Gross receipts exceeding $25,000, $50,000 for 2010 and subsequent forms Yes Unavailable
02 Gross Receipts under $25,000, $50,000 for 2010 and subsequent forms If filed, send. Unavailable
03 Group Return Filer No, if filed send Unavailable
04 501(c)(21) Filing 990-BL   Not Open to Public Inspection
06 501(c) Church If filed, send Unavailable
07 501(c)(1) Government Instrumentality If filed, send Unavailable
09 Denied, failed to establish If filed, DO NOT send Unavailable
13 Religious organization If filed, send Unavailable
14 Instrumentality State Political If filed, send Unavailable
88 Account currently inactive, return not required to be mailed or filed. If filed, send Unavailable

Exhibit 3.20.13-4 
Filing Requirement Codes

EO Filing Requirements
Forms 990 and 990-EZ
00 Not required to file
01 Required to file Form 990 (Gross receipts over $25,000, $50,000 for 2010 and subsequent forms)
02 Not required to file Form 990 (Gross receipts of $25,000 or less, $50,000 for 2010 and subsequent forms)
03 Dummy Entity (group return filed)
04 Not required to file - (filing Form 990-BL)
05 Reserved for programming use
06 Not required to file (Church)
07 Not required to file (exempt under 501(c)(1))
13 Not required to file (religious organization)
14 Instrumentalities of States or Political Subdivisions not required to file
55 Reserved for programming use
88 Account currently inactive, return not required to be mailed or filed
Form 990-T
0 Not required to file
1 Required to file Form 990-T
2 Not required to file annually (Pension Trust 401(a))
5 Reserved for programming use
8 Account currently inactive, return not required to be mailed or filed
Form 5227
0 Not required to file
1 Required to file Form 5227
2 Required to file Form 5227 and may also file Form 1041
5 Reserved for programming use
8 Account currently inactive. Return not required to be mailed or filed.
Form 990-PF
0 Not required to file
1 Required to file Form 990-PF
2 Revoked - Required to file Forms 990-PF and 1120.
5 Reserved for programming use.
8 Account currently inactive. Return not required to be mailed or filed.
Form 1041-A
0 Return not required to be mailed or filed
1 Filing requirement generated when filed - not required to file annually
5 Reserved for programming use
8 Account currently inactive. Return not required to be mailed or filed
Form 4720
0 Not required to be filed
1 Filing requirement generated when filed - not required to file annually
5 Reserved for programming use
8 Account currently inactive. Return not required to be mailed or filed
Form 1120-POL
00 Return not required to be mailed or filed
01 Forms 1120/1120-A required to be filed. (Required to be mailed in the month in which the corporations fiscal year ends.)
02 Form 1120-S required
03 Form 1120-L required
04 Form 1120-PC required
06 Form 1120-F required
07 Form 1120 required to be filed
09 Form 1120-POL required. Return not required to be mailed. No FTD mail-out.
10 Form 1120-H required
11 Form 1120-ND required
14 Subsidiary Organization. Return not required to be mailed or filed.
15 Form 1120-FSC required
16 Form 1120-DF required
17 Form 1120-RIC required
18 Form 1120-REIT required
19 Form 1120 Personal Service Corp. required
55 Reserved for programming use
88 Account currently inactive. Return not required to be mailed or filed.

Exhibit 3.20.13-5 
Standard Abbreviations of States

Standard Abbreviations States and the District of Columbia
Alabama AL Kentucky KY North Dakota ND
Alaska AK Louisiana LA Ohio OH
Arizona AZ Maine ME Oklahoma OK
Arkansas AR Maryland MD Oregon OR
California CA Massachusetts MA Pennsylvania PA
Colorado CO Michigan MI Rhode Island RI
Connecticut CT Minnesota MN South Carolina SC
Delaware DE Mississippi MS South Dakota SD
District of Columbia DC Missouri MO Tennessee TN
Florida FL Montana MT Texas TX
Georgia GA Nebraska NE Utah UT
Hawaii HI Nevada NV Vermont VT
Idaho ID New Hampshire NH Virginia VA
Illinois IL New Jersey NJ Washington WA
Indiana IN New Mexico NM West Virginia WV
Iowa IA New York NY Wisconsin WI
Kansas KS North Carolina NC Wyoming WY

Exhibit 3.20.13-6 
Territories and Foreign Countries

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

Exhibit 3.20.13-7 
Abbreviations for Commonly Recurring Words

Abbreviations for Commonly Recurring Words
agency/agencies AGCY   Home Owners Association HOA
agricultural/
agriculture
AGRI   Industrial INDL
Alumni ALUM   Industry/
Industries
IkND
Amalgamated AMAL   Incorporated INC
American/s AMER      
Association/s ASSN   Information INFO
Associates or Associated ASSOC   Institute/s INST
Auxiliary/
Auxiliaries
AUX   International INTL
Avenue AVE   Insurance INS
Apartments APT   Irrevocable IRREV
Beneficiary BNFRY   Junior/s JR
Benevolent BEN   Legion/s LGN
Building/s BLDG   Library/Libraries LIBR
Campaign CMPG   Manufacturing MFG
Cemetery Cem   Management MGMT
Center/s CTR   Medical MED
Charitable CHAR   Memorial/s MEM
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   Ministry
/Ministries
MNSTR
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   Mountain MTN
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   Non-exempt Charitable Trust NECT
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   National/s NATL
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   Organization/s
Organizational
ORG
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 Association PTA
Circle /Circles CIR   Parent Teacher Organization PTO
Coalition COAL   Partner PTR
College/s COLL   Partnership PTRSP
Committee/s COM   Political Action Committee PAC
Commission/s COMM   Representative REPR
Community/
Communities
COMN   Republican REP
Company/
Companies
CO   Research RES
Cooperative/Co-operative COOP   Resource/s RSC
Corporation/s CORP   Retirement RTMT
Council/s COUN   Revocable REV
County/Counties CNTY   Rotary ROT
Credit Union CU   Remainder REM
Democrat/Democratic DEM   Saint/s ST
Department/s DEPT   Scholarship/s SCHOL
Development/s/
Developmental
DEV   Senior/s SR
District/s DIST   Service/s SVC
Doctor/s DR   Special/s SPC
Education/
Educational
ED   Street/s STR
Elementary/
Elementaries
ELEM   Society/
Societies
SOC
Employee/s EMP   Student/s STU
Enterprise/s ENT   Testamentary TEST
Estate/s EST   Technology TECH
Endowment/s END   Trust/s TR
Environment/
Environmental
ENVI   Trustee TTEE
Electrical ELEC   Under the Will of or Under Will UW
Family/Families FAM   United States US
Federation/s FED   University/Universities UNIV
For the Benefit of FBO   Veteran/s VET
Foundation/s FDN   Veterans of Foreign Wars VFW
Fund/s FD   Voluntary Employee Benefit Association VEBA
Fraternal FRTL   Volunteer VOL
Fraternity FRAT   Young Men's Christian Association YMCA
Group/s GRP   Young Women's Christian Association YWCA
Government/
Governmental
GOV      
Historic/Historical HIST      
Hospital HOSP      

Exhibit 3.20.13-8 
Closing Code Definitions

Closing Code Definition
TC 590-75 Not liable for return
TC 590-14 Subsidiary filed under parent EIN
TC 599-17 Unprocessable return
TC 599-18 Return in process on or after Program Completion Date

Exhibit 3.20.13-9 
Saving a PDF version of a SEIN Image on a Local PC , Redact/Restrict in PDF and Printing in PDF

Follow the steps outlined below to save a PDF of a SEIN Image on your local PC

  1. Prior to signing into OL-SEIN, set your default printer to "Adobe PDF" by going to Start>Settings>Printers and Faxes, and right click the "Adobe PDF" printer and choose "Set as Default Printer"

  2. Log into OL-SEIN

  3. Once you have selected an image, ensure "All Pages" is marked under Print Options

  4. Left click on "Print" and the form will appear in PDF format.

  5. Left click on File>Print or left click the Printer icon

    Note:

    Do not use the File>Save or Save icon as it will save your file to the Citrix server and you will be unable to get to it.

  6. The printer window will open with Adobe as the only printer choice. Left click "Ok" to go to your "My Documents" window, this will let you pick where (on your PC) to save the PDF. change the file name to something specific to the form and include the word "Unredacted "

    Note:

    Depending on the size of the document it may take a few minutes to save. There might be a printer icon and a spinning adobe logo in the right-hand side of the task bar at the bottom of your screen. If the file is saved quickly the spinning logo will not be seen.

  7. After the PDF file has been saved, an Adobe Acrobat window may show up with your document in it. If not, open the document.

  8. Review the document for any required redaction/restriction.

  9. If no redaction/restriction is required, left click File>Print, select the printer you normally print to from the drop down menu and left click "Print" .

  10. If redaction/restriction is required, go to View>Tool bars>Redaction. Left click Mark for Redaction, then place your cursor above the area to be redacted/restricted, hold down and drag over the area to be redacted/restricted. You MUST left click "Apply Redactions" or it will not apply, left click "OK" and "Yes" then click File>Save as, and then name as above but replace the word "unredacted " with the word "redacted" in the name. Then left click Save, then left click File>Print and select the printer you normally print to from the drop down menu and left click "Print" . Ensure all required items are redacted and restricted on the printed copy.

  11. You will now have both the redacted version and unredacted version saved to your computer. Delete these Images from you PC after printing.


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