Part 25. Special Topics

Chapter 7. Exempt Organizations Business Master File

Section 1. Exempt Organizations/Business Master File and Support Processing

25.7.1 Exempt Organizations/Business Master File and Support Processing

Manual Transmittal

December 13, 2024

Purpose

(1) This transmits revised IRM 25.7.1, Exempt Organizations/Business Master File and Support Processing Handbook (EO/BMF), Exempt Organizations/Business Master File and Support Processing..

Background

This IRM contains procedures and instructions for identifying and processing Exempt Organization data posted to the Exempt Organizations/Business Master File (EO/BMF).

Material Changes

(1) Airlifted and consolidated content from IRM 25.7.3, Group Exemption Procedures, IRM 25.7.5, Exempt Organizations Extracts and On-Line Programs, IRM 25.7.6, Cumulative List (Publication 78), and IRM 25.7.7, EO/BMF Reports. The table below provides a crosswalk of where to find content previously contained in these now obsolete IRM sections.

Old IRM Section New IRM Section
25.7.3.1, Overview of Group Exemption Procedures 25.7.1.7, Overview of Group Exemption Procedures
25.7.3.1.1, Group Exemption Requirements 25.7.1.7.1, Group Exemption Requirements
25.7.3.1.2, Exempt Organizations Rulings and Agreements Responsibilities 25.7.1.7.2, Exempt Organizations Rulings and Agreements Responsibilities
25.7.3.2, Establishing and Changing Group Exemptions 25.7.1.8, Establishing and Changing Group Exemptions
25.7.3.2.1, New Group Exemptions 25.7.1.8.1, New Group Exemptions
25.7.3.2.2, Changing Group Exemptions 25.7.1.8.2, Changing Group Exemptions
25.7.3.2.3, Group Exemption Mergers 25.7.1.8.3, Group Exemption Mergers
25.7.3.3, OSPC Responsibilities 25.7.1.9, OSPC Responsibilities
25.7.3.3.1, Supplemental Group Ruling Information (SGRI) 25.7.1.9.1, Supplemental Group Ruling Information (SGRI)
25.7.3.4, Group Exemption Roster 25.7.1.10, Group Exemption Roster
25.7.3.5, Group Exemption Number (GEN) File 25.7.1.11, Group Exemption Number (GEN) File
25.7.3.6, Group Returns 25.7.1.12, Group Returns
25.7.3.6.1, Federally-Chartered Organizations 25.7.1.12.1, Federally-Chartered Organizations
25.7.3.6.2, State-Chartered Credit Unions 25.7.1.12.2, State-Chartered Credit Unions
25.7.3.6.2.1, State-Chartered Credit Union 25.7.1.12.2.1, State-Chartered Credit Union
25.7.5.1, Program Scope and Objectives 25.7.1.1, Purpose, 25.7.1.1.1, Audience, 25.7.1.1.2, Policy Owner, 25.7.1.1.3, Project Owner and 25.7.1.1.4, Stakeholders
25.7.5.1.6, Terms and Definitions 25.7.1.1.2, Terms and Acronyms
25.7.5.2, Overview of Standard Extract Program 25.7.1.13, Overview of Standard Extract Program
25.7.5.3, Management Information Reports 25.7.1.14, Management Information Reports
25.7.5.3.1, Group Exemption Roster 25.7.1.14.1, Group Exemption Roster
25.7.5.3.2, EO Private Foundation Listing 25.7.1.14.2, EO Private Foundation Listing
25.7.5.3.3, Status 40 Register 25.7.1.14.3, Status 40 Register
25.7.6.1, Overview 25.7.1.15, Overview of Cumulative List
25.7.6.1.1, Publication 78 On-Line Procedures 25.7.1.15.1, Publication 78 On-Line Procedures
25.7.6.2, Cumulative List Specifications 25.7.1.16, Cumulative List Specifications
25.7.6.2.1, Cumulative List Coding Specifications 25.7.1.16.1, Cumulative List Coding Specifications
25.7.6.3, Processing Cumulative List Inquiries 25.7.1.17, Processing Cumulative List Inquiries
25.7.6.3.1, Omissions and Errors 25.7.1.17.1, Omissions and Errors
25.7.6.3.2, Coordination between HQ and AO 25.7.1.17.2, Coordination between HQ and AO
25.7.6.3.3, CL Name File 25.7.1.17.3, CL Name File
25.7.6.3.4, Multiple Listings 25.7.1.17.4, Multiple Listings
25.7.6.3.5, Cumulative List Indicator 25.7.1.17.5, Cumulative List Indicator
25.7.7.1, Overview of Exempt Organizations/Business Master File (EO/BMF) Reports 25.7.1.18, Overview of Exempt Organizations/Business Master File (EO/BMF) Reports
25.7.7.1.1, Schedule Posting Cycles 25.7.1.18.1, Schedule Posting Cycles
25.7.7.2, EO Statistical Reports 25.7.1.19, EO Statistical Reports
25.7.7.2.1, EO Return Posting Analysis (Statistical Summary) — Table 1 (BMF Management Information Report) 25.7.1.19.1, EO Return Posting Analysis (Statistical Summary) — Table 1 (BMF Management Information Report)
25.7.7.2.2, EO Entity Analysis (Statistical Summary) — Table 3 — National Totals 25.7.1.19.2, EO Entity Analysis (Statistical Summary) — Table 3 — National Totals
25.7.7.2.3, EO Returns Processed Statistical Summary-Table 4 25.7.1.19.3, EO Returns Processed Statistical Summary-Table 4

(2) Editorial Changes have been made throughout.

Effect on Other Documents

This supersedes IRM 25.7.1, dated January 1, 2020. This obsoletes IRM 25.7.3, Group Exemption Procedures, IRM 25.7.5, Exempt Organizations Extracts and On-Line Programs, IRM 25.7.6, Cumulative List (Publication 78), and IRM 25.7.7, EO/BMF Reports.

Audience

Tax Exempt and Government Entities

Effective Date

(01-01-2025)

Jennifer A. Jett
Director, Business Systems Planning
Shared Services
Tax Exempt and Government Entities

25.7.1.1 (12-13-2024)

Program Scope and Objectives

  1. Purpose: This IRM contains procedures and instructions for identifying and processing Exempt Organization data posted to the Exempt Organizations/Business Master File (EO/BMF), Group Exemptions, Standard Extracts, the Cumulative List, and EO/BMF Reports.

  2. Audience: Tax Exempt and Government Entities employees are the primary audience for this IRM

  3. Policy Owner: The Director, Tax Exempt/Government Entities, Business Systems Planning.

  4. Program Owner: Submission Processing Programs.

  5. Primary Stakeholders: Tax Exempt and Government Entities employees.

25.7.1.1.1 (12-13-2024)

Background

  1. This IRM contains procedures and instructions for identifying and processing Exempt Organization data posted to the Exempt Organizations/Business Master File (EO/BMF).

25.7.1.1.2 (01-28-2022)

Terms and Acronyms

  1. The following terms apply:

    Term Description
    AO Area Office
    BMF Business Master File
    CL Classification
    CC Command Code
    DCC Detroit Computing Center
    EDS EP/EO Determination System
    EO Exempt Organization
    EOMF Exempt Organization Master File
    FR Filing Requirement
    GEN Group Exemption Number
    HQ Headquarters
    IDRS Integrated Data Retrieval System
    MCC Martinsburg Computing Center
    OSPC Ogden Submission Processing Center
    SS Subsection
    PLC Primary Location Code
    TC Transaction Code
    TF Foundation Code

25.7.1.2 (01-28-2022)

Overview of Exempt Organizations Business Master File

  1. This IRM contains procedures and instructions for identifying and processing Exempt Organization data posted to the Exempt Organizations/Business Master File (EO/BMF).

  2. The Business Master File (BMF) and the Exempt Organizations Master File (EOMF) were merged January 1, 1981, and the resulting file is referred to as the EO/BMF.

    Reminder:

    The EO/BMF was first established as the result of a questionnaire IRS sent to half a million organizations shown as tax exempt according to IRS records. IRS posted selected exemption data to the EOMF from the responses received.

  3. The EOMF was then updated by:

    • The Area Office (AO) and Headquarters' (HQ), (formerly National Office).

    • Issuance of new determination letters and rulings for exemption via the EP/EO Determination System (EDS),( formerly the Employee Plans and Exempt Organizations Application Control System (EACS))

    • Vouchers prepared by various IRS functions

  4. Items posted to the EOMF included, but weren’t limited to:

    • Returns received

    • Examination results

    • Collection activity

25.7.1.2.1 (01-28-2022)

EO/BMF Description

  1. The EO/BMF, of magnetic tape records, constitutes IRS EOs basic record source. Each record is divided into two parts:

    1. An entity module of data identifying and describing the EO and its exemption

    2. A return section of data from EO returns and examinations.

  2. In general, organizations included on the EO/BMF are organizations for which an application for exemption has been processed. These include the following types of organizations:

    1. Independent organizations covered by individual rulings or determination letters

      Exception:

      Individual churches and synagogues affiliated with well-known religious denominations.

    2. Organizations covered by group exemption letters and required to file EO returns (including both central and subordinate organizations)

      Exception:

      Subordinate units of Federally-chartered organizations exempt under (IRC 501(c)(1). These organizations are controlled and regulated by another government agency and subject to the supervision, periodic audit and examination procedures of the agency (e.g., Federal Credit Unions, Federal Land Banks, Federal Land Bank Association, and Federal Intermediate Credit Banks).

    3. State-chartered credit unions covered by group returns which are included in group exemptions may be omitted from the EO/BMF at the appropriate (AO) Manager’s discretion.

25.7.1.2.2 (01-28-2022)

Elements and Use of the EO/BMF

  1. The EO/BMF produces the following, for HQ and AO, EO information needs:

    • Management information reports

    • Tables

    • Rosters

    • Other lists

  2. The Martinsburg Computing Center (MCC):

    1. Maintains the tape file, which produces Master File tables for HQ and AOs.

    2. Refers the tapes to the service centers or Detroit Computing Center (DCC) for production of appropriate printouts.

25.7.1.3 (01-28-2022)

EO/BMF Submodule Records

  1. The data unique to EO (subsection (SS), classification (CL), etc.) is stored in the EO Section (Submodule) of the BMF entity.

  2. Any common data (Filing Requirements (FRs), etc.) is stored in the regular section of the BMF entity.

25.7.1.3.1 (01-28-2022)

EO Entity Record

  1. The EO Entity Record for each organization consists of the unique information identifying the organization as having been granted tax exempt status.

    See Title
    IRM 25.7.1.3.2 EO/BMF Processing Procedures
    Exhibit 25.7.1-2 EO/BMF Name Abbreviations
    Exhibit 25.7.1-3 Table of EO Status, (TF) and AF Codes
    Exhibit 25.7.1-4 Table of EO SS and CL Codes

25.7.1.3.2 (01-28-2022)

EO/BMF Processing Procedures

  1. This section lists guidance to the AO and HQ Employees who work with EO and EO/BMF programs in carrying out their responsibilities under the EO/BMF system. This includes:

    • Preparing and processing EO/BMF vouchers

    • Processing exempt organization returns

    • Using EO/BMF output to help in administering the exempt organization provisions of law, particularly in monitoring and enhancing compliance.

  2. Under the EO/BMF system, there are records on tape which contain data essential to administer the EO functions. The data consists of:

    1. Name and address

    2. FRs

    3. Filing history

    4. Type of organization,

    5. IRC SS under which an organization is currently recognized as exempt, have been denied, or failed to establish exemption since January 1981, or the exemption of which has been revoked or terminated after December 1980.

  3. When the EOMF merged with the BMF in January 1981, generally, only active EOMF accounts were placed on the BMF. The inactive accounts (except revoked private foundations) were placed on an EO Inactive Retention Register (EOIRR) for research purposes.

    Note:

    All active EOMF accounts were placed on the BMF with a BMF Entity Module and an "EO Submodule" or "EO Section."

25.7.1.3.3 (01-28-2022)

Transaction Codes (TC)

  1. Changes are made to an EO/BMF account using Integrated Data Retrieval System (IDRS) Command Code (CC) EOREQ/EOCHG or EACS.

  2. EO entity changes are input with Document Code 80 or 81. Each of these Document Codes indicates special processing on the BMF. Both Document Codes will create an EO Section or EO Submodule on the BMF.

    1. When Document Code 80 is used, it changes only the account for the Employer Identification Number (EIN) input.

    2. Document Code 81 changes the Group Exemption Number (GEN) File at MCC and updates all accounts with a common GEN on the BMF.

  3. Form 2363-A, Request for IDRS Input for BMF/EO Entity Change, or CC EOCHG is used to input TCs 000, 012, 013, 014 and 016 onto the BMF.

    1. If the transaction is for one account, an EIN must be present.

    2. TC 016 (Document Code 81) can also be used to change entity data to all organization(s) exempt under the same (GEN).

25.7.1.3.4 (01-28-2022)

TC Descriptions

  1. TC 000 — Document Code 80

    1. Use when the EIN isn’t on the BMF. You may also use this TC to establish 941 FRs simultaneously.

    2. Use TC 000 when adding a new organization that is a member of a Group Ruling to the BMF. This TC is primarily for campus use, but AOs or HQ may occasionally need to establish a subordinate unit.

    3. Use when adding an EO/BMF account that isn’t a member of a Group Ruling.

  2. TC 000 — Document Code 81

    1. Use if the EIN isn’t on the BMF and a new subordinate is being added to an existing GEN, or if a new Group Ruling has been granted and the subordinates are being added to the BMF.

    2. When this TC is used, a TC 016, Document Code 81, Definer Code "D" must be input to create a complete EO/BMF entity on the MF.

      Note:

      For campus use only.

  3. TC 012 — Document Code 80

    1. Use to reopen an account that had all its FRs turned off. Must enter the SS/CL codes and at least one EO FR must be activated.

    2. Use when an EO/BMF account has FRs consisting entirely of 8’s. The FRs become 8’s because of a partial merge (TC 011) or when a TC 020 is posted.

  4. TC 013 — Document Code 80

    1. Use when the Organization/Primary Name is changed. TC 013 may also be used to change the name and address of the EO account.

  5. TC 014 — Document Code 80

    1. Use this code when changing the address of an organization.

    2. You may also input the care of (c/o) name and/or foreign or location addresses with this TC.

  6. TC 016 — Document Code 80

    1. Use when changing or adding exemption data to an account that is already on the BMF.

  7. TC 016 — Document Code 81

    1. Use when changing exemption data for all subordinates under one GEN Number. The input document must contain the "FROM GEN" and the Parent’s EIN and Name Control (NC).

    2. This TC will generate a transaction identical to the input TC 016, for every subordinate on the GEN File with a common GEN.

25.7.1.3.5 (01-28-2022)

BMF TC Definer Codes

  1. Enter Definer Codes A, B, or C, as appropriate. You may input up to three TC Definer Codes in any order. These codes are used with TC 012/016 to instruct the computer that all the fields on sets of data must be input and validated.

    1. For TC 012 and TC 016, a Definer Code is always required if a FR for Form 990, Form 990-T, Form 5227 or Not Required is input.

    2. When Definer Code A, B, or C is used, all or one may be present with TC 016, Document Code 80 or 81.

    3. When the TC is 012, Document Code 80, Definer Code A can be the only code present.

  2. The use and required input for each Definer Code are explained below.

25.7.1.3.5.1 (01-28-2022)
Definer Codes

  1. Definer Code A identifies a change being made to either the SS Code, CL Code, EO FR, or the TF, if applicable. The TF is a required input for SS 501(c)(3) only. These fields are considered a set and the data for all must be entered even if modifying or changing only one element on the EO/BMF.

    Note:

    Although not part of the set, the Fiscal Year/Month (FY/M) (accounting period) must be entered with Definer Code A, Document Code 80, when a positive FR is input (other than N/R 1).

    1. Definer Code A, Document Code 80 — TC must be 012 or 016. At least one FR (990, 990-PF, 990-T, 5227 or Not Required(NR)) must be input. SS, TF (if applicable), CL Code and Accounting Period (FY/M) and RM must be input.

      Note:

      If 990-T FR is input, a 990 or 990-PF must also be input.

    2. Definer Code A, Document Code 81 — TC must be 016, "FROM GEN" must be input. The FR must be NR of 1. SS, TF (if applicable), CL Code and RM must be input.

  2. Definer Code B identifies a change being made to the Status Code (ST) and/or the Status Date. This is considered one field and all the data must be entered.

    1. Definer Code B, Document Code 80 — TC 016. Input ST and Date (YYYYMM) and RM.

    2. Definer Code B, Document Code 81 — TC 016. Input "FROM GEN" . Input ST and Date (YYYYMM) and RM.

  3. Definer Code C identifies a change being made to the Ruling Date (RD) and/or AF Code. It requires TC, From Gen, and AF Code be input.

    1. Definer Code C, Document Code 80 — TC 016. Input GEN, RD and/or AF Code and RM.

    2. Definer Code C, Document Code 81 — TC 016. Input "FROM GEN" . Input RD and/or AF Code and RM.

25.7.1.3.6 (01-28-2022)

EO/BMF Entity Module

  1. A TC 000, Document Code 04, 63, 80 or 81 creates the BMF portion of the EO/BMF Entity Module and contains the following information:

    1. EIN

    2. NC and CD

    3. Establishment Date

    4. Employment Code (EC)

    5. FY/M

    6. Filing Requirement Code (FRC)

    7. Reserve

    8. BMF Print Name Lines

    9. Address/City/State and Zip

    10. Primary Location Code (PLC)

  2. BMF Entity Module — Integrated Data Retrieval System (IDRS) Command Code’s (CC) BNCHG or EOCHG can change the BMF Entity Module information, as specified below.

25.7.1.3.6.1 (01-28-2022)
Data Fields

  1. EIN — Entity Control assigns this number and each organization should have only one number. Entity Control can only change the number with a TC 011, Document Code 63. This provides for consolidation of all tax modules for an organization on BMF, under one EIN (in either an active or inactive status) and thus preserve returns data. We must refer all EIN changes to the Ogden Submission Processing Center (OSPC) to initiate the action, Attention: Entity Control Unit.

  2. NC — The name control is created by coding the organization’s name. CC EOCHG with a Document Code of 80, TC 013 or 016 on IDRS, can only change the name control.

  3. CD — The check digit is created from the EIN when the account posts to the BMF. It can’t be changed.

  4. Establishment Date — The establishment date is the date that the organization started business or was established on the BMF. A TC 000 creates the establishment date. It can’t be changed.

  5. EC — This code identifies the Type of Employment Taxes that an organization is or isn’t required to pay. A Document Code 63 or 80 can change this code.

  6. FYM — The FYM is created when the organization is established on the BMF or when the first return is posted. Document Code 63 or 80 can change it.

  7. FRC — Under certain conditions, exempt organizations can have a BMF FRC (Forms 941, 720, 940, 943, 1120, 1041 or 1065, etc.). These FRC’s can be changed with a Document Code 63 or 80. We can only change the positive EO FRC’s (Forms 990, 990-T, 990-PF and 5227) with a Document Code 80. To delete an EO FR, use a Document Code 63.

  8. Print Name Lines — Four name lines are created from the EO Section in the following order:

    • Organization Name

    • Sort Name

    • Foreign/Location Address

    • C/O Name (in care of name)

  9. The BMF Print Name Lines can only be changed with a Document Code 80. The Print Name Lines are used for the BMF outputs, such as notices, transcripts, etc. These name lines aren’t used for the EO Return Mailing Labels.

  10. Address/City/State and Zip — A Document Code 63 or 80 can change the address data from the return.

  11. Primary Location Code (PLC) — The PLC is the AO code based on the address where the taxpayer receives mail. The BMF should generate the PLC, or we can create or change it by CC BNCHG, Document Code 63 or 50. The PLC is issued to identify the campus controlling the account.

25.7.1.3.7 (01-28-2022)

EO Section of the BMF

  1. A TC 000, Document Code 80 or 81 creates the EO Submodule (EO Section) of the EO/BMF Entity Module for a new entity. If the entity is already on the BMF, a TC 016 with a Document Code 80 or 81, creates the EO Section.

  2. CC EOCHG can only change the information on the EO Submodule (EO Section) as identified below.

25.7.1.3.7.1 (01-28-2022)
Data Fields

  1. Subsection (SS) — Current and Prior — Identifies the IRC Section under which the organization is exempt. It also determines the type of return the organization must file. The current SS should be shown on IDRS CC INOLE, BMFOL, or ENMOD. If an incorrect SS is on the BMF with a Status 06, 07, 10, 11, 40 or 41, it can be deleted with the input of Document Code 99.

  2. Classification Code (CL) — This code identifies the type of organization or the purpose for which it was established. One to four different codes may be present. The CL should be shown on IDRS CC INOLE, BMFOL, or ENMOD.

  3. ST — Current and Prior Status — This code shows the status of the organization. The code identifies if the organization has been granted an exemption or, if it has been applied for, revoked or terminated. The AO normally establishes the ST when the exemption is granted, denied or revoked. However, Ogden Submission Processing can establish ST Codes 06, 07, 10, 11, 12, 20, 40 and members of a Group Ruling. Also, Ogden Submission Processing must input Status 01 when:

    1. An entity is found in a closed status on EACS/EDS.

    2. A copy of a determination letter has been received,

    3. To reestablish a good status after Status 20 or 21 has posted.

    Note:

    The current ST should be shown with the Status Date (YYYYMM) on IDRS CC INOLE, BMFOL or ENMOD. The current and prior ST is shown on the EO Registers on IDRS.

  4. AF Code — This code shows whether the organization received an individual ruling or is part of a Group Ruling. We don’t normally change the AF code unless the entity is changing from a group to an individual ruling or from an individual to a group ruling. The AF should be shown on, IDRS CC INOLE, BMFOL or ENMOD and the EO Registers on IDRS.

  5. RD — This is the date the exemption was granted (ruled on). This date is normally not changed except by the AO. The RD should be shown on IDRS CC INOLE, BMFOL or ENMOD.

  6. Group Exemption Number (GEN) — When we grant the organization a group exemption, the Ohio AO assigns a GEN. This number identifies all the organizations (subordinates) that are a part of the group. The GEN should be shown on IDRS CC INOLE, BMFOL, or ENMOD. It can be changed, but CAUTION must be used.

  7. Foundation Code (TF) — All organizations that are exempt under IRC 501(c)(3) must have a TF. This code identifies the TF. The AO normally changes this code. The TF should be shown on IDRS CC INOLE, BMFOL or ENMOD. If a TF remains on the BMF because the SS was changed to one that doesn’t require a TF, we can delete the TF with the input of a TC 016, TF 99, Document Code 80.

  8. Deductibility Code and Year (DC) — This code shows whether contributions to the organization are deductible from income. The AO determines the code when they grant the exemption and only the AO can change it. The DC, with the century and year (CCYY), should be shown on IDRS.

  9. Type of Organization (TO) — This code shows whether the organization is a trust, a corporation, an association, etc. The AO assigns the code when they grant the exemption and is normally changed by them. The TO is shown on IDRS.

  10. Area Office (AO) — This code identifies the district where the organization’s principal place of business is located and determines the AO. The AO should be changed if the taxpayer’s address is changed. The AO is shown on IDRS.

  11. File Folder Number (FFN) — This code identifies the Administrative Case File Folder Number located in the AO. The AO assigns the FFN when they receive an application for exemption. The FFN must normally not be changed. The FFN is shown on IDRS CC INOLE, BMFOL or ENMOD.

  12. Pension Plan (PP) — This code shows whether the organization has a pension plan. The AO assigns it when they grant the exemption and the AO normally changes it. The PP should be shown on IDRS.

  13. Advance Ruling Date (AD) — If the organization has an "advance ruling," the AO must input the AD. The AD should be shown on IDRS.

    Note:

    AD was done away with in 2008 and this field should now only be used when the organization is in status 25.

  14. Large Case Code (LC) — If the AO identifies the organization as a "large case," they should input this code. The LC should be shown on IDRS.

  15. Organization/Primary Name — The name of the organization. It is used to create the BMF print lines. The Organization/Primary Name should be shown on the EO Mailing Labels. Also, the Organization/Primary Name should be shown IDRS.

  16. Sort Name (SN) — This is the name the organization is doing business under, and may be different from the Primary Name. The Sort Name becomes a second sort reference on the BMF Print Name Lines. It is also shown on IDRS. The input of two dollar signs ($$) in the SN field (CC EOCHG) will delete a Sort Name on the BMF.

  17. In Care of Name (CO) — When the organization requests that all correspondence be addressed in care of someone, this name must be present. The input of two dollar signs ($$) will delete a "Care of Name" on the BMF.

  18. Foreign or Location Address (FA) — When the organization is located in a foreign country, the complete address should be entered here. If the organization has an address where it is located that is different from the mailing address, it should be entered in this field. The input of two dollar signs ($$) deletes a Foreign or Location Address.

25.7.1.4 (01-28-2022)

Specific EO Return Elements on the BMF

  1. The following data elements are transcribed from EO returns and posted to the EO/BMF.

    1. Total Assets (End of Year)

    2. Total Income or Gross receipts (depending on return)

    3. Asset Code derived from a) above

    4. Income Code derived from b) above

  2. Fields a–d are retained on the EO/BMF.

25.7.1.5 (01-28-2022)

Request for IDRS Input

  1. Form 2363-A is used to establish or change EO accounts on the BMF. Form 2363-A must be used to:

    1. Add an EO Submodule to an account on the BMF

    2. Update an EO Submodule to a BMF account already established on the BMF

    3. Add or update the account of a parent or subordinate of a group on the BMF and the GEN File

  2. These instructions are for inputting an IDRS transaction with CC EOCHG when creating an entity on the BMF (TC 000); adding or changing an EO Section on the BMF (TC 016); or changing an already established EO Section on the BMF (TC 012, 013, 014, or 016).

  3. When the input of Form 2363-A results in a reject, see IRM 2.4.10, IDRS Terminal input - Command Codes EOREQ and EOCHG, for processing CC EOCHG. This IRM provides the validity and consistency checks for the existence of an invalid condition.

    Caution:

    Any EOCHG input will create an EO Section on the BMF; therefore, be sure it is an EO account before using CC EOCHG.

  4. The following lists the CC EOCHG format fields:

    • Command Code

    • EIN Number

    • Name Control

    • Document Code

    • Transaction Code

    • Definer Codes

    • Posting Delay Code

    • New Name Control

    • Floating Fields — four available lines

    • Name — four available lines

    • Street Address

    • City, State, and Zip Code

    • Filing Requirements

  5. The following chart shows the Floating Fields for EOCHG input:

    Floating Fields Abbreviations Available Positions
    Activity Code AC 3–6–9
    Advance Ruling AD 6
    Affiliation Code AF 1
    Classification Code CL 1–4
    Cumulative List CU 1
    Deductibility Code DY 5
    Area Office AO 2
    Employment Code EC 1
    File Folder Number FF 2–9
    In-Care-Of Name CO 35 Variables
    Fiscal Year-Month FY 2
    Foreign Address FA 35 Variables
    Foundation Code TF 2
    Large Case Code LC 1
    New GEN NG 4
    Old GEN FG 4
    Type of Organization Code TO 1
    Pension Plan PP 1
    Remarks RM 10–35
    Ruling Date RD 4
    Sort Name SN 35 Variables
    ST and Date ST 8
    Subsection SS 2

  6. The following chart shows the valid fields with each document code:

    Field Document 81 Document Code 80
    TITLE TC 000 TC 016 TC 000 TC 012 TC 013 TC 014 TC 016
    NC X X X X X X X
    EIN X X X X X X X
    TC X X X X X X X
    Employment Code X — X — — — X
    FYM X X X X — — X
    From GEN — X — — — — X
    FRC X X X X — — X
    Definer Codes — X — X — — X
    SS Code — X X X — — X
    Classification Codes — X X X — — X
    ST/Date — X X X — — X
    Affiliation Code — X X — — — X
    Ruling Date — X X — — — X
    New GEN X X X — — — X
    Type of Foundation Code — X X X — — X
    Deductibility Code/Year — X X — — — X
    Activity Codes — X X — — — X
    Type of Organization — X X — — — X
    Area Office — — X — — X X
    File Folder Number — X X — — — X
    Pension Plan — X X — — — X
    Advance Ruling Date — — — — — — X
    Cumulative List Indicator — — — — — — X
    Large Case Code — — — — — — X
    Organization Name X — X — X — X
    New Name Control X — X — X — X
    Sort Name X — X — X X X
    In-Care-Of-Name X — X — X X X
    Foreign or Location Address X — X — X X X
    Street Address X — X — — X —
    City X — X — — X —
    State X — X — — X —
    Zip Code X — X — — X —
    Remarks X X X X X X X

25.7.1.6 (01-28-2022)

Form 2363-A Preparation Instructions

  1. See below and IRM 2.4.10-2, Command Code EOCHG, for specific instructions to prepare Form 2363-A:

  2. Header Area

    1. Employer ID Number (EIN) (Box 1) — Enter the 9 digit Employer Identification Number (EIN).

    2. Name Control (Box 2) — Enter as determined by name or the Name Control as shown on the BMF. We derive the Name Control for EO from the first four significant characters of the name. First position must be an alpha or numeric character. The remaining positions must be alpha, numeric, blank, ampersand or hyphen. Blanks in the Name Control are permissible only at the end of the Name Control to make it a four-position Name control.

      Exception:

      Exclude the word "The" when used as a prefix to the name and the word "The" is followed by more than one word. Also, for "trusts" select Name Control from the surname.

      Examples of Name Controls

      Name Name Control
      Minnow Bass of Free Zinnia MINN
      Fig Daisy Helpers Union FIGD
      (The) Beagle of the Little Apple BEAGSHRI
      Herring Apple Trust HERR
      The Grayling THEG
       

    3. Document Codes (Box 3) — Check the appropriate box. Only one box must be checked per voucher. Document Code 80 is used to update one account on the BMF. This Document Code also may be used to add or update one subordinate of a group ruling once the group parent has been established. When a Document Code 80 is used, the BMF should update only the EIN account shown on the input record. Document Code 81 is used with mass establishments, additions, or changes for group ruling organizations. This is used when the data is the same for all subordinates. When a Document Code 81 is used, the BMF should update each account that is on the GEN File for the parent EIN and From GEN input.

    4. TCs (Box 4) — Check the appropriate box. Only one box must be checked per voucher. For CC EOCHG the TC input should determine the consistency and validity checks that must be done. The required input for each TC with each Document Code follows.

      Form 2363-A TCs

      TC Document Code Required Input
      000 80

      1. Organization Name

      2. New Name Control

      3. City, State, Zip and the address, if present

      4. ST and Date

      5. One FR (Form 990, 990-PF, 990-T, 5227, or NR) must be input. If one of the FRC’s (other than NR) is input, then SS, TC (if applicable), CL and FY must also be input.

        Note:

        If 990-T is input, a 990 or 990-PF must also be input.

      6. RM
      000 81 (Campus Use Only)

      1. Organization Name and New Name Control or Sort Name

      2. City, State, Zip and the address, if present

      3. New GEN

      4. One FR — NR,, 941, 720, 940, 943, 990-T, 2290, or 11 must be input.

      5. RM
      012 80 (only)

      1. ST and Date — 01, 02, 03, 07, 10, 11, 12, 18, or 19

      2. FY

      3. Definer Code A

      4. One FR (990, 990-PF, 990-T or 5227) must be input. The SS, TF (if applicable), CL and FY must also be input.

        Note:

        If 990-T FR is input, a 990 or 990-PF must also be input.

      5. RM
      013 80 (only)

      1. Organization Name

      2. New Name Control

      3. RM
      014 80 (only)

      1. City, State and Zip

      2. An address must be input, if present

      3. The Area Office (AO) may also be input

      4. RM
      016 80

      1. RM

      2. Definer Code

      3. One of the following floating fields must be present:

        1. DY (Deductibility Code and Year)

        2. TO (Type of Organization Code)

        3. Area Office (AO)

        4. FF (File Folder Number)

        5. PP (Pension Plan)

        6. AD (Advance Ruling)

        7. LC (Large Case Code)

        8. SN (Sort Name)

        9. CO (In-Care-Of Name)

        10. FA (Foreign Address/Location Address
      016 81

      1. RM

      2. From GEN

      3. Definer Code

      4. One of the following floating fields must be present:

        1. DY (Deductibility Code and Year)

        2. FF (File Folder Number)
       

    5. Definer Codes (Box 5) — Enter Definer Codes A, B, C or D as appropriate. You may input up to three (3) Transaction Definer Codes in any order. These codes are used with TC 012/016 to instruct the computer that all the fields on sets of data must be input and validated. For TC 012 and 016 a Definer Code is always necessary if a FR for Form 990, 990-PF, 990-T, 5227 or NR is input. When Definer Code A, B and C is used, all or one may be present with TC 016, Document Code 80 or 81. When the TC is 012 and the Document Code is 80, Definer Code A is the only code that can be present. Use and required input for each Definer Code is below:

      Form 2363-A Definer Codes

      Definer Code Document Code Definition
      A — This code identifies a change being made to the SS Code and/or the CL Code and/or the EO FR and/or the TF (if applicable). TF is required input for IRC SS 501(c)(3) only. These fields are considered a set and the data for all must be entered even if we are modifying or changing only one element on the EO/BMF.

      Note:

      Although not part of the set, the Fiscal Year/Month (accounting period) must be entered with Definer Code A, Document Code 80, when a positive Filing Requirement is input (other than NR of 1).
      A 80 TC must be 012 or 016. At least one FR (990, 990-PF, 990-T, 5227 or NR) must be input. SS, TF (if applicable), CL Code and Accounting Period (FY/M) and RM must be input.

      Note:

      If FR 990-T is input, a 990 or 990-PF must also be input.
      A 81 TC must be 016. From GEN must be input. The FR must be NR of 1, SS, TF (if applicable), CL Code and RM must be input.
      B — This code identifies a change being made to the ST and/or the Status Date. This is one field and all the data must be entered.
      B 80 TC must be 016. ST and Date (YYMM) and RM must be input.
      B 81 TC must be 016. From GEN must be input. ST and Date (YYMM) and RM must be input.
      C 81 This code identifies a change being made to the RD and/or AF Code.
      C 80 TC must be 016. RD and/or AF Code and RM must be input.
      C 81 TC must be 016. From GEN must be input. RD and/or AF Code and RM must be input.
      D 81 TC must be 016. No other definer code may be input. SS must be input. Classification code must be input Form 990 filing requirement must be 1. From Group GEN must be input, status code and year must be input. Ruling year and month must be input. Affiliation code must be input.
       

    6. Posting Delay Code (Box 6) - Entered when applicable with transactions when needing multiple transactions to adjust an account and some must post in later cycles than others. Transactions can be delayed from (1) cycle up to a maximum of (6) cycles. The posting of these transactions to the Master File will be deferred until the indicated number of posting cycles has passed.

    7. New Name Control (Box 7) — Entered when TC 000 (DC 80) is indicated and must be entered if Organization Name is input via TC 013 and 016. If input the New Name Control must match the name control in the Organization Name First Line. See IRM 25.7.1.6 (2)(b) for Name Control rules and examples.

    8. Primary Name (Box 8 and 9) fixed field— Document Code 80 or 81 — Enter the new name as it is to appear on the EO/BMF, one character in each box. Data must begin in the first (left most) position with an alpha or numeric character. Valid characters for remaining positions are alpha, numeric, an ampersand (&), a hyphen (-), an AT sign (@), a right-hand bracket (]), or blank. Any data following two consecutive blanks on each name line is invalid. Be certain not to split a word at the end of the first three lines. Always start a new word on the 2nd, 3rd, or 4th line in the first box after the less than sign (<). The 140 count includes blanks and the three preprinted, less than signs. Never enter information in the name lines that isn’t part of the organization name.

      If Action
      The second, third, and fourth name lines are used as a continuation of the organization name Never enter a character in the first position. Never enter the SN information in the second, third, or fourth name lines.
      The organization is part of a group ruling and has a chapter name or number Enter it in the SN area of the floating fields sections, e.g., Shepherd Herring Post 32 would be entered by placing "Shepherd Herring Post" in the fixed filed first name line and the number "32" in the SN floating field starting after the preprinted SN.
      An organization has both a number and a name Enter only the number in the SN floating field.
      The group ruling also uses an approved abbreviation (see Document 6023, Group Exemption Roster). Enter it in the SN floating field.
      A New Name Control is listed Must enter the new Name Control
      The AT "@" sign is a special edit character used to sort certain EO entities for Publication 78, Cumulative List of Organizations For Funds and Foundations, which include an individual’s surname in their legal name, the standard BMF name control procedures require the name control to be the first four characters of the legal name. However, Pub. 78 is sorted on the surname, if included in a Fund or Foundation.
      The Document Code is 80 TC may be 000, 013, or 016. If only the name is to be changed, use TC 013. If only the address is to be changed, use TC 014.
      Document Code 81 TC must be 000 and the SN can’t be input.

    9. Sort Name (SN) (Box 10)— Document Code 80 or 81 — Enter the other name the organization is doing business under, if different from the Primary Name. Used mostly by the campus for trade names, chapter names or local numbers for subordinate organizations of group rulings.

      If Action
      Document Code 80 TC may be 000, 013, 014, or 016.
      Document Code 81 TC must be 000 and, if input, the organization name mustn’t be input.
      SN is input First position after the SN literal must be numeric or alpha and must consist of 2–25 characters.
      SN should be deleted Input SN "$$."
      The organization has a group ruling and the primary name line is the name of the parent SN is required. Never include the SN as part of the primary name.

    10. In Care of Name (CO) (Box 11)— Document Code 80 or 81 — Enter any In Care of Name, if appropriate.

      If Action
      The "In Care of" Name is input Place percent sign (%) in the first position (left most) after the CO literal, then a space and the name. The CO must consist of 2–35 characters.
      The CO is being deleted Input CO "$$" in the first (left most) position after the CO literal.
      Document Code 80 TC may be 000, 013, 014, or 016.
      Document Code 81 TC must be 000.

    11. Foreign or Location Address (FA) (Box 12, 15, 16)— Document Code 80 or 81 — Enter the street address when the organization is located in a foreign country. Also, enter the complete address when the account has a mailing address, but is located at a different place.

      If Action
      FA is being input The first (left most) position after the FA literal must be an alpha or numeric and must consist of 2–35 characters. Abbreviate, if necessary.
      FA is being deleted Input FA "$$" in the first (left most) position after the FA literal.
      Document Code 80 TC must be 000, 013, 014, or 016.
      Document Code 81 TC must be 000.

    12. Street Address (Box 13 fixed field) — Document Code 80 — Enter the street address, as appropriate. If entering a Foreign Address, this field must be the city or province. When entered, this field can have a maximum of 35 characters. If this field is entered, the city and state fields must also be entered. If input, data must begin in the first (left most) position with an alpha or numeric character. Valid characters for remaining positions (2–35) are alpha, numeric, hyphen (-), slash (/), ampersand (&) or blank. Any data following two consecutive blanks is invalid. See Document 7475 for address abbreviations may be used if needed to limit street address fields to 35 characters.

      Note:

      Always use the street address abbreviations.

    13. City (Box 14 fixed field)— Document Code 80 — Enter the city, as appropriate. If entering a Foreign Address, this field must be the country and (if present) the Zip Code must be entered here. When entered, this field can have a maximum of 20 characters. If this field is entered, the state field must also be entered. Valid characters are alpha, numeric, hyphen (-) and blank. Consecutive blanks or a blank in position one are invalid.

    14. State (Box 14 fixed field) — Document 80 — Enter the valid two (2) position State Code, as appropriate, from Document 7475, State Abbreviations. If entering a Foreign Address, this field must be period (.). Must be input, if the city is input.

    15. Zip Code (Box 14 fixed field)— Document Code 80 — Enter the proper Zip Code. Must be a 5 or 9 digit Zip Code. Valid range for the numeric Zip is 00601–99999 or 006010000–999999999, and the 5th and 6th digits may not be zeros. If entering a Foreign Address, this field must be blank.

  3. Floating Fields — The chart in IRM 25.7.1.5 (5) shows the quick reference to the floating fields. Enter the new data wanted in the appropriate boxes. This should replace all the data in that field on the EO/BMF.

    Exception:

    Prior SS Code and ST data will be maintained at the Master File and available for reference on IDRS.

    1. Subsection Code (SS) (Box 17) — Document Code 80 or 81 — Enter the appropriate SS Code from Exhibit 25.7.1-4, Table of EO SS and CL Codes.

      Document Code Action
      80 TC may be 000, 012, 016
      81 TC must be 016
      81 Input the following items:

      1. SS must be 01–20, 23, or 70

      2. Definer Code must be A.

      3. If the SS=03, the TF must be 09–18.

      4. Input CL
      80 Complete the following validity and consistency checks:

      1. Input CL

      2. SS must be 01–27, 40, 50, 60, 70, 71, 80, 81, 90–93.

      3. If the SS is 03 or 71, the TF must be 02, 03, 04, or 09–18, unless the Status is 70–72, then the TF mustn’t be input.

      4. If the TC is 012 or 016, the Definer Code must be A.

      5. To delete a SS Code, input SS 99.

    2. TF (Box 18) — Document Code 80 or 81 — Enter the appropriate TF from Exhibit 25.7.1-3, Table of EO Status, Foundation, and AF Codes.

      If Action
      Document Code 80 TC may be 000, 012, or 016
      Document Code 81 TC must be 016
      SS Code input is an 03 TF must be input, unless the ST is input and is 70–72
      Document Code is 81 TC must be 016, and the following items must be input:

      1. Definer Code must be B.

      2. ST must be 01–20, 22, 26, or 29
      ST is input as ST Enter format as CCYYMM
      TC is 000 and Document Code is 80 Complete the following validity and consistency checks:

      1. ST = 01, the SS must be 01–25, 40, 50, 60, 70, or 80.

      2. ST = 07, the SS mustn’t be input and the FRC must be a 990-T of 1 and a 990 of 6.

      3. ST = 10, the SS mustn’t be input and the FRC must be a 990 of 6.

      4. ST = 11, the SS mustn’t be input and the FRC must be a 990 of 6.

      5. ST = 12, the SS must be 90–93 and the FRC must be as follows:

      1. SS = 90, the FRC must be a 5227 of 1 or 2.

      2. SS = 91, the FRC must be a 990 of 1 or 2.

      3. SS = 92, the FRC must be a 990-PF of 1.

      4. ST = 40, the SS must not be input and the FRC must be NR or 1.
      TC is 012 and Document Code is 80 Complete the following validity and consistency checks:

      1. ST = 01, the SS must be 01–25, 40, 50, 60, 70, or 80.

      2. ST = 06, 07, 10, 11, or 40, the SS must be 99 or not input.

      3. ST = 12, the SS must be 90–92.

      4. ST = 18, the SS must be 92.

      5. ST = 19, the SS must be 03 and the TF must be 02, 03, or 04.
      TC is 016 and Document Code is 80 Definer Code must be B.
      Document Code is 80 ST may be 01, 06, 07, 10–12, 18–20, 22–26, 28, 40–42, or 70–72 and complete the following validity and consistency checks:

      1. ST = 18, the SS must be 92.

      2. ST = 41 or 70–72, at least one FRC of 1041, 1065, or 1120 must be present and the FRC for 990, 990-T, 5227, or 990-PF, if input, must be zero.
      FRC input is a 990-PF TF must be 02, 03, or 04

      Caution:

      Be sure that the TF 02 is correct before inputting it, as it exempts the organization from paying the IRC 4940 Net Investment Income Tax.
      FRC input is a 990 TF must be 09–18
      990 FRC is a 6 TF must be a 10.
      TF is to be deleted. Input TF 99

    3. CL Code (Box 19) — Document Code 80 or 81 — Enter the appropriate CL Code from Exhibit 25.7.1-4, Table of EO SS and CL Codes. TC must be 000, 012 or 016 for Document Code 80 or TC 016 for Document Code 81. The valid CL codes are: 1, 2, 3, 4, 5, 6, 7, or 8. The code may be a 1-3 digit entry.

      Form 2363-A Classification Codes

      Document Code CL Action
      80 1 SS Code must be 01–27, 40, 50, 60, 70, 71, 80, 81 or 90–92
      — 2 SS code must be 03–06, 09, or 12–14
      — 3 or 4 SS Code must be 03–06, or a 12
      — 5, 6, 7, or 8 SS Code must be 03
      — 7 SS Code must be 03 and the TF must be 09–18
      81 1 SS Code must be 01–20, 23, or 70.
      80 or 81 — SS Code must be input.
       

    4. AF Code (Box 20) — Document Code 80 or 81 Enter the appropriate AF Code from Exhibit 25.7.1-3, Table of EO Status, TF, and AF Codes.

      Form 2363-A AF Codes

      TC Document Code Action
      000 80 AF Codes 1, 2, or 3. ST must be 01, 12, or 70–72. New GEN can’t be input.
      016 80 AF Codes 1, 2, or 3. Definer Code C must be input. If New GEN input, it must be 9999. If New GEN input, From GEN must be input.
      000 80 AF Codes 6, 7, 8, or 9. The ST must be 01. New GEN must be input in the range from 0002 to 9998.
      016 80 AF Codes 6, 7, 8, or 9. Definer Code C must be input. Either New GEN or From GEN, or both, must be present. If From GEN is input, it must match the BMF GEN. If New GEN is input, the valid range is 0002 to 9998.
      016 81 AF 7 or 9. Definer Code C must be input. From GEN must be input in the range from 0002 to 9998.
       

    5. Type of Organization Code (TO) (Box 21) — Document Code 80 or 81- Enter the code which best describes the legal form of the organization as follows: Corporation = 1; Trust = 2; Cooperative = 3; Partnership = 4; Association = 5; and NECT = 6 (SS must equal 91 or 92).

      Form 2363-A Type of Organization Codes

      If Then
      The Document Code is 80 The TC may be 000 or 016.
      The Document Code is 80 and a TC 000 The SS Code must be input.
      The TO agrees with the input SS code The SS Code must be as follows:

      1. TO = 1, SS must = 01–16, 19, 20, 23, 25, 40, 50, 60, 70, or 80.

      2. TO = 2, SS must = 03–15, 17–22, 24, 25, 40, 50, 60, 70, or 80.

      3. TO = 3, SS must = 03, 50, 80, or 92.

      4. TO = 4, SS must = 40.

      5. TO = 5, SS must = 01–21, 23, 40, 50, 60, or 70.

      6. TO = 6, SS must = 91 or 92.
      The Document Code is 81 The TC must be 016 and the following items must be present:

      1. Definer Code must be D.

      2. TO must equal 5.
       

    6. ST and Date (Box 22) — Document Code 80 or 81 — Enter the appropriate ST from Exhibit 25.7.1-3, Table of EO Status, TF, and AF Codes. For additional details on these codes see IRM 25.7.1.3.7.1, Data Fields. Enter the six-digit date in CCYYMM format as required for input.

      Form 2363-A ST and Date

      Code Action
      Document Code is 80 The TC may be 000, 012, 016
      Document Code is 81 The TC must be 016, and the following items must be input:

      1. Definer Code must be B.

      2. The ST must be 01–20, 22, 26, or 29.
      ST is input as Status Code Enter as CCYYMM
       

    7. RD (Box 23) — Document Code 80 or 81 — Enter the date, in CCYYMM format as required for input, the determination or ruling letter was issued.

      Document Code TC
      80 Must be 000 or 016.

      1. If the TC is 000 — ST must be 01 or 70–72.

      2. If the TC is 016, the Definer Code must be C.
      81 TC must be 016 and the Definer Code must be C.

    8. Deductibility Code and Year (DY) (Box 25) — Document Code 80 and 81 — Enter a one-digit code followed by a two-digit century and two-digit year, in DCCYY (Deductibility code, 2 digit century and 2 digit year) format as required for input.

      If Action
      The first position Code:

      • 1 — Contributions are deductible

      • 2 — Contributions aren’t deductible

      • 4 — Contributions are deductible under treaty provisions.
      The second through fourth position It must be a century and year entry of 00–99 for each.
      Document Code 80 TC must be 000 or 016.
      Document Code 81 TC must be 016.
      Document Code 80 and DY is 1 or 4 SS must be 01, 03, 04, 08, 10, 13, 19, 20, 50, 60, or 70.
      Document Code 81 and DY is 1 SS must be 01, 03, 04, 08, 10, 13, or 19.

    9. From GEN (FG) (Box 26) — Document Code 80 or 81 — Enter the four-digit number from Group Exemption Roster or other source (e.g., return, correspondence, etc.) when changing a GEN or when updating a group exemption. The TC must be 016. The From GEN can be any four-digit number between 0001–9998.

    10. New GEN (NG) (Box 27) — Document Code 80 or 81 — Enter the four-digit number from Group Exemption Roster or other source (e.g., return, correspondence, etc.) to add new subordinates to GEN File. This field must be entered when changing an individual determination/ ruling to a group determination/ruling. The TC must be 000 or 016 for Document Code 80 or TC 000 for Document Code 81.

      Document Code TC Action
      80 000 Input the following:

      1. NG must be between 0002–9999

      2. AF must be a 6, 7, 8 or 9.

      3. ST must be 01.
      81 000 NG must be between 0002–0099.
      80 016 Input the following:

      1. Input Definer Code C.

      2. If the NG is 9999, the FG must be input and the AF must be 1, 2, or 3.

      3. If the NG is 0002–9999, the AF must be 6, 7, 8, or 9.

    11. File Folder Number (FFN) (next field per EOCHG input screen)— Document Code 80 or 81 — Enter the EACS/EDS FFN, if appropriate, or the KDO/National Office Code (left two boxes). All determination case files are now located in the Cincinnati Centralized Determination Site.

      If Action
      Document Code 80 TC can be either 000 or 016.
      Document Code 81 TC must be 016.
      AO or HQ Code is entered Valid numbers are:

      1. AOs — 11, 31, 52, 75 or 95

      2. HQ — 50

    12. District Location (DL) (Box 29) — Document Code 80 or 81 Enter a two (2) digit code from Exhibit 25.7.1-5, Universal Location Codes, to reflect the district where the principal place of business is located. TC must be 000, 014 or 016. Input a DL when adding an EO Section to a BMF Entity with a TC 016.

    13. Pension Plan (PP) (Box 30) — Document Code 80 or 81 — Enter a "1" (Yes) or "2" (No or Not Known) to show whether the organization has a pension plan. To delete a Pension Plan, input PP "9."

      Document Code Action
      80 TC must be 000 or 016.
      81 TC must be 016, the Definer Code D, and the PP Code must be "2" .

    14. AD (Box 31) — Document Code 80 — Enter a six-digit code in CCYYMM format required for input, to show the ending date when an advance ruling is due to expire. When the AD is over, enter "999999" to delete the date from the EO/BMF once a final determination of whether they are a public charity or private foundation is completed. The TC must be 016 and the AD can’t be before the current input date.

    15. Large Case Code (LC) (Box 32) — Document Code 80 — Enter a one-digit code of "1," when an organization is to be included in the Large Case Program. Enter a one-digit code of "2," to show an organization was previously a large case. Enter a one-digit code of "9," to delete a Large Case. TC must be 016.

    16. Employment Code (EC) (Box 34)— Document Code 80 or 81 — Enter a "W" for a 501(c)(3) organization (other than an instrumentality of a state, municipality or other local governmental unit) not subject to FUTA tax.Exception: If a church or qualified church-controlled organization, has filed a timely Form 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption from Employer Social Security Taxes and Medicare Taxes, don’t enter an EC W. The campus has established an EC of C for these organizations. In all other cases leave this item blank.

      Form 2363-A Employment Codes

      If Then
      Document Code is 80 TC must be 000 or 016 and valid EC’s are "S," "W," "M," or 9.
      Document Code is 81 TC must be 000 and EC must be "W."
      Input EC is a "W" 941 FRC, if input, must be a 01 or 07.
      Input EC is a "W" SS Code, if input, must be a 03, 50, 60, or 70.
      Input EC is a "W" ST, if input, must be 01, 07, 10, or 11.
       

    17. Fiscal Year/Month (FY) (Box 35)— Document Code 80 or 81 — Enter the calendar or fiscal month ending date.

      If the Document Code is And Then
      — — TC may be 000, 012, or 016.
      81 — TC may be 000 or 016.
      80 Positive FRC is input for a Form 990, 990-PF, 990-T, 1041, 1065, 1120, or 5227 Must input FY
      81 — FY should never be input with a TC 016 unless it is intended that all subordinates must have the same fiscal year.

  4. Filing Requirements (Box 38) - Document Codes 80 or 81

    1. Enter a number in the box or boxes to indicate the appropriate FRC of each organization. See Exhibit 25.7.1-6, BMF Filing Requirements, "FRC" column, for BMF FRC numerics.

    2. The FRC for Forms 941 Series Returns, 990 Series Returns and 1120 Series Returns are a two-digit code. All other FRC’s are a one-digit code.

    3. If the Document Code is 80, a positive FRC is added by TC 000, 012 or 016.

    4. Never delete or update a positive FRC unless there is an EO Section already on the BMF, or an EO Section is being added for the first time.

    5. The validity and consistency checks must be performed when the input FRC is greater than zero (positive).

    6. An EO FRC can be deleted with Document Code 80 or 63.

      If Action
      Input is only to delete a BMF FRC Use CC BNCHG
      CC EOCHG is being used and the only action is to delete a FRC Input as follows:

      1. Document Code 80

      2. TC 016

      3. Pension Plan (PP) field ‘2’.

      4. Input RM

      5. Input a zero in the position of the FRC being deleted.

      6. A Definer Code isn’t necessary as long as the only change being made is to delete the FRC, then items a) through e) must be input.

    7. The FY must always be input if the FRC is for a 990, 990-PF, 990-T, 5227, 1041, 1065 or 1120.

    8. The validity and consistency checks listed below are in the order they appear on the screen.

      Code Action
      WW-FRC–941: Valid input codes are 00, 01, 07.

      • Valid input codes are 00, 01, 07.

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

      • If the Document Code is 81, the TC must be 000.
      CC-FRC–1120:

      • Valid input codes are 00, 01, 03, 04, 07, or 09.

      • If the Document Code is 80, the TC must be 012 or 016 and the Definer Code must be A

      • Document Code 81 is not a valid input for a Form 1120.

      • If the input ST is 41, 70–72 and the 1120 FRC is present, the 1041, 1065, 990, 990-PF, 990-T and 5227 FRC can’t be greater than zero.

      Note:

      Consistency checks for an 1120 with SS, TF and FRC are as follows:

      1120–Input FRC SS-Must be: TF-Must be: EO FRC Must be:
      01 03 02, 03, or 04 990-PF = 1
      01 12 — 990 = 01
      03 12 — 990 = 01
      04 15 — 990 = 01
      09 03 09–18 990 = 01 or 02
      09 01. 02, 04–25, 50, 60 or 70 — 990 = 01 or 02
      Code Action
      E-FRC–720:

      • Valid input codes are 0, 1, 4, 6, or 7.

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

      • If the Document Code is 81, the TC must be 000.
      Code Action
      H-FRC–942: It can never be greater than zero for either Document Code 80 or 81.
      T-FRC–1041:

      • Valid input codes are 0 or 1.

      • If the Document Code is 80, the TC may be 012 or 016 and the Definer Code must be A.

      • If the Document Code 81 is not a valid input for an 1041.

      • If the input ST is 41 or 70–72, and the 1041 FRC is a 1, the 1120, 1065, 990, 990-PF, 990-T and 5227 FRC can’t be greater than zero.

      Note:

      The consistency checks with SS and FRC for a 1041 are as follows:

      1041–Input FRC SS-Must be: EO FRC Must be:
      1 90 5227 = l or 2
      1 91 990 = l or 2
      1 92 990-PF = 1
      Code Action
      P-FRC–1065

      • Valid input codes are 0 or 1.

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

      • If the Document Code is 80 and the TC is 012 or 016, the Definer Code must be A.

      • Document Code 81 is not a valid input for a 1065.

      • If the input code is a 1, the 55 must be 40, unless the ST is 41 or 71–72. The NR (Not Required) must be a 1.

      • If the input ST is 41 or 70–72 and the 1065 FRC is a 1, the 1041,1120, 990, 990-PF, 990-T and 5227 FRC can’t be greater than zero.
      M-FRC–1066 It can’t be greater than zero for either Document Code 80 or 81.
      R-FRC-CT 1 It can’t be greater than zero for either Document Code 80 or 81.
      F-FRC–940

      • Valid input codes are 0,1, or 7

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

      • If the Document Code is 81, the TC must be 000.

      • If the input FRC is a 1 or 7, the EC mustn’t be a W; the 941 FRC or 943 FRC must be input and be the same value as the 940 FRC.
      A-FRC–943

      • Valid input codes are 0,1, or 7.

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

      • If the Document Code is 81, the TC must be 000.
      K-FRC–1042 It can’t be greater than zero for either Document Code 80 or 81.
      T-FRC-990T

      • Valid input codes are 0 or 1.

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

      • If the Document Code is 80 with a TC 012 or 016:

        1. The Definer Code must be an "A"

        2. The SS Code must be 02–25, 50, 60, or 70; and

        3. The 990 FRC must be 01, 02, 04, 06, 04, or 13; or

        4. The 990-PF FRC must be a

      • If the SS Code isn’t input, the Definer Code must be a B, with a ST of 06, 07, 10, or 11; and,

        1. If the ST is 07, 10, or 11, then the 990 FRC must be 01, 02, 04, 06, or 13; or

        2. If the ST is 06, the 990 FRC must not be input.

      • If the SS Code input is 99, then the Status must be 06, 07, 10, or 11.

      • For Document Code 80 with a TC 000:

        1. The SS Code must be 02–25, 50, 60, or 70; or

        2. The Status must be 07, 10, or 11,

        3. The 990 FRC must be 01, 02, 04, 06, or 13; or

        4. The 990-PF FRC must be a

      • If the Document Code is 81, the TC must be 000.
      N-FRC-5227

      • Valid input codes are 0,1, or 2.

      • If the Document Code is 80, the TC must be 000, 012, or 016 and the SS must be 90.

      • If the TC is 012 or 016, the Definer Code must be A.

      • Document Code 81 is not a valid input for a 5227.
      P-FRC-990PF

      • Valid input codes are 0 or 1 or 3.

      • If the Document Code is 80, the TC must be 000, 012, or 016 and the SS must be 92 or 03 with TF 02 (effective 01–01–86), 03 or 04.

      • If the TC is 012 or 016, the Definer Code must be A.

      • Document Code 81 is not a valid input for a 990-PF.
      H-FRC-2290

      • Valid input codes are 0,1, or 2.

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

      • If the Document Code is 81, the TC must be 000.
      C-FRC-11C

      • Valid input codes are 0 or 1.

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

      • If the FRC is a 0, the 730 FRC must be a 0.

      • If the FRC is a 1, the 730 FRC must be a 1.

      • Document Code 81 is not a valid input for an 11C.
      W-FRC-730

      • Valid input codes are 0 or 1.

      • If the Document Code is 80, the TC may be 000 or 012.If the FRC is a 0, the 11C FRC must be a 0.

      • f the FRC is a 1, the 11C FRC must be a 1.

      • Document Code 81 is not a valid input for a 730.
      OO-FRC-990:

      • Valid input codes are 01, 02, 03, 04, 06, 07, 13 or 14.

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

      • If the Document Code is 81, the TC must be 016; the Definer Code must be a D, and the 990 FRC must be a 1.

      • If the TC is 012 or 016, the Definer Code must be an A.

      Note:

      The consistency checks between the 990 FRC input and the SS or ST are as follows:

      INPUT 990 FRC SS-MUST be TF-MUST be ST-MUST be CL-MUST be
      01 02, 04–20,22–25, 50, 60,70 or 91 — — —
      01 03 09–18 — —
      02 02, 04–20,22–25, 50, 60,70 or 91 — — —
      02 03 09–18 — —
      03 02, 04–20, 23 or 70 — — —
      03 03 09–18 — —
      04 21 — — —
      06 03 10 — —
      06 99 or blank — 07, 10, or 11 —
      07 01 — — —
      13 03 09–18 — 7
      14 01 — —  
      Code Action
      N-FRC-NOT REQUIRED:

      • Valid input codes are 0 or 1.

      • It is valid with Document Code 80 and 81 for TC 000 or 016.

      • If the TC is 016, the Definer Code must be an A.

      • If the ST input is 40, then the Definer Code B must be input also.

      Note:

      When changing from one filing requirement to another, be sure to enter a zero (0) or two zeros (00) in the filing requirement box to be deleted. For example, if changing from a public charity to a private foundation, enter "1" in the 990-PF box and "00" in the 990 box.

  5. RM (Box 39) — Document Code 80 or 81 — Enter data to leave a history for future reference, e.g., TF follow-up. RM must consist of 10–35 characters with no consecutive blanks.

    Reminder:

    The RM field is a required item for all EOCHG transactions.

  6. Preparer's Information (Boxes 40-43) - Document Code 80 or 81.

    1. Prepared by (Signature) (Box 40)— Enter the name of the person who prepared this form.

    2. Date Signed (Block to the right of Box 40) - Enter the current date in this block.

    3. Organization Symbols (Box 41)— Enter function, group number, etc.

    4. Preparers’ Group or IDRS Number (Box 42)

    5. Preparers’ phone number (Box 43) - Enter phone number of the person who prepared this form.

25.7.1.7 (01-28-2022)

Overview of Group Exemption Procedures

  1. A central organization which is tax exempt under IRC 501(c) may obtain exemption recognition, on a group basis, for subordinate organizations under its general supervision or control. The purpose of the group exemption is to relieve subordinate organizations from filing their own exemption applications.

25.7.1.7.1 (01-28-2022)

Group Exemption Requirements

  1. Central organizations that apply for a group exemption letter must obtain their own exempt status recognition. See Sec. 4 of Rev. Proc. 80–27 , 1980–1 C.B. 677, for the requirements for inclusion in a group exemption letter.

  2. Central organizations must establish that the subordinates included in the group exemption letter are:

    1. Affiliated with it.

    2. Subject to its general supervision or control.

    3. Exempt under the same IRC 501(c) paragraph.

      Note:

      The subordinates don’t need to share the same 501(c) paragraph with the central organization.

    4. Not a private foundation, as described in IRC 509(a), if requesting IRC 501(c)(3) status.

    5. In the same accounting period as the central organization, if included in a group return.

    6. Not organized and operated in a foreign country.

  3. Subordinate organizations seeking IRC 501(c)(3) exemption recognition are subject to the 15-month provision of IRC 508(a).

    1. If all subordinate organizations have been formed within the 15-month period before the group exemption application submission date, the subordinate organizations may receive exemption recognition effective as of their creation dates.

    2. However, the IRS may issue a group exemption letter covering subordinates, one or more of which haven’t been organized within the 15-month period before the submission date, if all subordinates are willing to accept exemption recognition as of the application date.

  4. To be included in the group exemption letter, each subordinate organization must submit written authorization to the central organization.

    1. A duly authorized officer of the subordinate must sign the authorization.

    2. The central organization must keep the authorization for as long as the group exemption is in effect.

25.7.1.7.2 (01-28-2022)

Exempt Organizations Rulings and Agreements Responsibilities

  1. All applications, except those meeting certain criteria, undergo review by Exempt Organization Ruling and Agreements (EO R&A) in Cincinnati, OH.

  2. EO R&A:

    1. Issues group exemption ruling or determination letters.

    2. Prepares the EO/BMF vouchers on Form 2363–A.

25.7.1.8 (01-28-2022)

Establishing and Changing Group Exemptions

  1. The following procedures apply for establishing and changing group exemption designations on the EO/BMF.

25.7.1.8.1 (01-28-2022)

New Group Exemptions

  1. When ready to issue a group exemption letter, prepare a Form 2363-A voucher in duplicate.

  2. Stamp or annotate Form 2363-A in the upper margin "New Group Exemption Letter" and leave the floating field area (new group exemption number) blank.

  3. Use Form 3210, Document Transmittal, to send the original Form 2363-A to the Ogden Submission Processing Center (OSPC), along with a copy of the list of the subordinates included in the group determinations.

    1. Include all EINs known and attach any SS-4s.

    2. Annotate the subordinate listing, "Form SS-4 previously forwarded to IRS" for each entity, if appropriate.

  4. File a duplicate copy of Form 2363-A in the administrative case file for any follow-up action (i.e., shipment lost in transit, unpostables, etc.).

  5. Enter the following information on the Form 2363-A:

    1. Parent’s name control and EIN (document, transaction and definer codes may be left blank)

    2. Appropriate subsection code (SS)

    3. Foundation code (TF), if the SS is 03

    4. Appropriate classification code(s) (CL)

    5. Status code and date (ST)

    6. Appropriate affiliation code (AF)

    7. Group ruling date (RD)

    8. Organization type (TO)

    9. Fiscal year (FY)

    10. File folder number (FF)

    11. NAICS and NTEE code(s)

    12. Deductibility code year (DY)

    13. Pension plan (PP)

    14. Between 10–35 characters in the remarks area (RM)

    15. Parent’s name, leave address area blank

    16. Appropriate Form 990 filing requirement (see IRM 25.7.1.8.1 (6))

    17. If appropriate, enter a Form 990-T filing requirement

    18. Preparer’s name and symbols

  6. Use these codes to indicate the appropriate Form 990 filing requirement:

    Code Form 990 Filing Requirement
    01 All subordinates over $50,000 gross receipt, or if unknown.
    02 All subordinates $50,000 or less.
    06 Church or integrated auxiliary of a church. Enter an asterisk (*) in the 990 box if the group ruling is for a church. 1
    07 501(c)(1) government instrumentality.

    Note:

    1. Enter in the shaded area to the right of the filing requirements section: "Enter 1 if N/A or 6, if a true church or unknown." This alerts OSPC employees to give a non-integrated auxiliary of a church filing a Form 990 a filing requirement of 1, or give an integrated auxiliary of a church, or if it is unknown whether an entity is integrated or non-integrated, a filing requirement of 6.

25.7.1.8.2 (01-28-2022)

Changing Group Exemptions

  1. Use these procedures to change group exemptions.

    If Changing Then
    The group exemption Prepare Form 2363-A.
    An existing group exemption Process Form 2363-A for the central (parent) organization and affected subordinates.
    From an individual to group exemption Document Code 80 (TC 0l6).

  2. If the group ruling affects all subordinates, update all entities covered under the group ruling by using the GEN in the "From GEN" field of the floating field area and the name control and EIN of the parent. This changes all entities established with the specific GEN entered, e.g., subsection/classification change for all entities.

    Note:

    Use the correct GEN, Name Control and EIN of the parent, as both are validated by the computer and if either does not validate, the change will be unpostable.

  3. EO R&A: prepare mass change Form 2363-A, Request for IDRS Input for BMF/EO Entity Change, as follows:

    1. Floating fields

    2. Enter new data as appropriate

    3. Fixed fields: Leave blank (can’t be used for mass changes)

    4. Remarks section

    5. Check document code 81 at the top

    6. Forward mass posting voucher under separate cover to the local terminal input function

    7. In addition to the mass posting voucher, prepare another Form 2363-A marked "Pilot Voucher" in the upper right-hand corner, entering the same data elements as listed in IRM 7.20.3.7.6.2 (1).

  4. You can only change the following fields en masse:

    1. Subsection/classification/foundation codes

    2. Status code and date

    3. New GEN with affiliation code entered and ruling date (merger)

    4. Deductibility code and year

    5. Activity codes (NAICS and NTEE)

    6. DOL (only if all subordinates are located within the same district)

    7. File folder number

    8. Abbreviation name

    9. Fiscal year/month (only if all subordinates are included in a group return)

25.7.1.8.3 (01-28-2022)

Group Exemption Mergers

  1. EO R&A: When you complete the review and approval process, send group ruling merger correspondence ( i.e., the merger of two group rulings or two group rulings merging to form a new group) to Ogden Campus, Attn: Entity Control Function. OSPC:

    1. Update the BMF (except name and address changes for subordinates) to reflect the mergers.

    2. Prepare and distribute new pilot vouchers to the administrative file in Cincinnati.

  2. EO R&A: If we already recognized a subordinate as tax exempt under IRC 501(c), prepare Form 2363-A to change the individual ruling/determination status to a group exemption status.

25.7.1.9 (01-28-2022)

OSPC Responsibilities

  1. OSPC:

    1. Establish the group exemption number (GEN) on masterfile.

    2. Maintain the annual supplemental group ruling information (SGRI) listing.

25.7.1.9.1 (01-28-2022)

Supplemental Group Ruling Information (SGRI)

  1. To maintain a group exemption letter, the central organization must submit annually to the IRS various statements and listings as described in Sec. 6 of Rev. Proc. 80-27. This material is due 90 days before the close of its annual accounting period. Group returns are filed at OSPC which processes EO returns.

  2. Organizations submit their own listings that contain all information required by Rev. Proc. 80–27.

  3. OSPC must write to the central organization, if they don’t receive the supplemental information within 90 days before the end of the parents’ accounting period.

25.7.1.10 (01-28-2022)

Group Exemption Roster

  1. Document 6023, Group Exemption Roster, helps us identify organizations covered by group exemptions and provides key exemption data. It serves as a convenient reference to outstanding group exemptions when we:

    1. Process applications for exemption.

    2. Prepare vouchers for the BMF System.

    3. Respond to requests for group exemption information.

    4. Process unpostable Forms 990, Return of Organization Exempt from Income Tax.

  2. The roster reprints semiannually to reflect all active parent accounts as of the date of issuance. It contains a(n):

    1. Alphabetical listing of organizations covered by group exemptions.

    2. Numerical listing in group exemption number (GEN) order.

    3. Table of BMF abbreviations for group exemption organizations, where applicable. It also identifies the number of organizations with the same GEN.

  3. The alphabetic listing for each group exemption includes the:

    1. Name of the organization

    2. The home city and state of the central organization

    3. The IRC 501(c) exemption subsection

    4. The group exemption letter date

    5. Group exemption number (GEN)

    6. Parents’ EIN

    7. BMF standard abbreviation for the organization (where applicable)

  4. The names of the central organizations are alphabetically listed as they appear on BMF.

  5. The table of BMF abbreviations lists the abbreviations in alphabetic sequence and is cross-referenced to the organization’s name as it appears in the main listing.

  6. There’s no requirement for a central organization to certify that its group roster doesn’t contain subordinate organizations that are currently autorevoked.

    Reminder:

    However, Notice 2011-44 states that an organization whose exemption has been revoked for failure to file for three years can’t reinstate that exemption by joining a group exemption ruling as a subordinate or getting the central organization to add it back to the group exemption roster. The autorevoked entity must apply for exemption, whether or not it was originally required to so apply.

25.7.1.11 (01-28-2022)

Group Exemption Number (GEN) File

  1. The GEN file is a computer file controlling the EO/BMF accounts of every parent or subordinate organization containing a GEN. It:

    1. Ensures every group exemption has only one parent account.

    2. Prevents a subordinate account from establishing unless a parent containing that GEN already exists.

    3. Stops invalid GEN’s or affiliation codes from passing on to the EO/BMF.

  2. IDRS compares every entity change transaction containing either a "From GEN" or "New GEN" to the GEN file before posting to the EO/BMF.

    1. Transactions failing to pass GEN file validity checks unpost with Unpostable Code 370, and return to the initiator.

    2. Transactions that pass GEN file validity checks generate either new or updated accounts on the GEN file, and post to the EO/BMF.

  3. The GEN file contains the following information:

    1. Parent EIN, name control, affiliation code and organization name.

    2. Subordinate EIN, name control and affiliation code.

25.7.1.12 (01-28-2022)

Group Returns

  1. A central organization may file, in addition to its own annual information return, a group return on behalf of two or more of its subordinate organizations covered by a group exemption letter which are:

    1. Affiliated with the central organization at the close of its annual accounting period.

    2. Subject to the central organization’s general supervision.

    3. Tax exempt under the same IRC 501(c) paragraph.

      Note:

      The subordinate organizations don’t have to share the same paragraph of the central organization.

    4. Filed on the basis of the established annual accounting period of the central organization.

    Note:

    See 26 CFR Reg. 1.6033–2(d).

  2. An agency of the federal, state, or local government, although not required to file information returns for itself, may file a group return on Form 990 on behalf of subordinates under its supervision covered by a group exemption letter.

  3. The group return may include only those exempt subordinates that:

    1. Authorized in writing to include them in the return.

    2. Provided statements specifying gross income, receipts and disbursements to the central organization.

    3. Gave required related information to be stated in the return.

  4. Organizations file the group return with the OSPC, which processes EO returns. Filing a group return is in lieu of filing separate returns for each of the subordinate organizations included in the group return.

  5. The group return has separate schedules attached which include names, addresses and ElNs of all subordinates, both included and excluded from the return.

  6. Since exempt subordinate units may opt in or out of a group return, OSPC establishes all subordinates in a new group letter on the EO/BMF with a Form 990 filing requirement of "1" (gross receipts are over $50,000). This ensures that we check for return filings for subordinate units which do not elect to be included in a group return are checked for return filings.

  7. Some central organizations generally include all exempt subordinates in a group return and operate in such a manner as to eliminate the need for separate return controls on the EO/BMF for subordinates.

  8. Campus processing of group returns includes:

    1. Perfecting the return.

    2. Posting the receipt of the group return for the central organization.

    3. Posting of satisfaction of filing requirements (TC 590) to the EO/BMF accounts of exempt subordinate organizations included in the group return.

    4. Subsequent storage and maintenance of the return.

  9. When an exempt central organization files a separate return for itself and files a group return for its subordinates, BMF won’t accept both returns unless there are separate entity records, each with a different EIN.

    1. When there is only one entity record, OSPC prepares Form 2363-A to reflect the same entity data as that found on the pilot voucher entry. OSPC adds the words "Group Return" to the end of the name of the organization and assigns a separate EIN the new entity entry.

    2. The deductibility code is 2 and filing requirement code is 3 (990 — Group Return). This permits both returns to post to BMF (one individual and one group return). The group return entry won’t appear in the cumulative list.

25.7.1.12.1 (01-28-2022)

Federally-Chartered Organizations

  1. Certain organizations covered by group exemption letters and required to file EO returns (including both central and subordinate organizations) aren’t on the EO/BMF. This includes subordinate units of federally-chartered IRC 501(c)(1) exempt organizations controlled and regulated by another government agency and subject to the supervision, periodic audit and examination procedures of the agency. In these cases, an EO/BMF account exists for the central organization only.

    1. Federal credit unions

    2. Federal Deposit Insurance Corporation

    3. Federal home loan banks

    4. Federal land banks

    5. Federal intermediate credit banks

    6. Federal National Mortgage Association

    7. Federal land bank associations (formerly national farm loan associations)

    8. Federal reserve banks

    9. Federal Savings and Loan Insurance Corporation (FSLIC)

    10. Public Housing Administration

  2. State and municipal instrumentalities aren’t tax exempt under IRC 501(c)(1).

  3. IRC 501(c)(1) refers to certain instrumentalities of the United States organized under Acts of Congress. In order to establish IRC 501(c)(1) exemption, Congress must specifically:

    1. Provide for the corporation’s exemption in the Internal Revenue Code,

    2. Provide in a non-Code provision of a revenue act, or

    3. List the corporation in IRC 501(c)(1).

  4. IRC 501(c)(1) exempt organizations aren’t subject to the Form 990 filing requirement provisions of IRC 6033 if they are corporations wholly owned by:

    1. The United States

    2. An agency

    3. An instrumentality thereof

25.7.1.12.2 (01-28-2022)

State-Chartered Credit Unions

  1. We may omit state-chartered credit unions covered by group returns, included in group exemptions, from the EO/BMF.

    1. IRC 501(c)(14)(A) provides exemption from federal income tax for credit unions without capital stock, organized and operated for mutual purposes and without profit. State law determines whether organizations are credit unions. Generally, we consider an organization formed under a state credit union law, subject to the supervision of a state agency, such as a state banking commissioner, to be a state-chartered credit union.

    2. State-chartered credit unions are authorized in most states.

      Exception:

      Alaska, Delaware, Hawaii, Nevada, South Dakota, Wyoming and the District of Columbia.

    3. To qualify as a credit union under IRC 501(c)(14)(A), a credit union must hold a charter under a state credit union law, and operate without profit and for the mutual benefit of its members.

25.7.1.12.2.1 (01-28-2022)
State-Chartered Credit Union

  1. A state agency may file a Form 990, group information return, for the exempt state-chartered credit unions under its supervision and control (Rev. Rul. 60–364 , 1960–2 C.B. 382.)

    1. The parent organizations filing group returns are usually controlling state agencies who are neither entitled to exemption under IRC 501(a), nor required to file Forms 990 on their own behalf. Most, but not all, state agencies filing group returns for credit unions in their states obtained a group exemption from the IRS.

    2. This presents an exception to other parent organizations which file group returns. Other parent organizations must obtain group exemption numbers and must file Forms 990 for themselves, in addition to any group return filed on behalf of their subordinates.

  2. We process group returns filed by controlling state agencies for their state-chartered credit unions on the EO/BMF according to whether or not we issued the state a group exemption.

    1. OSPC processes group returns filed by states in receipt of group exemptions in the same manner as normal group returns. OSPC assigns a Form 990 filing requirement of "3" (group return filer), and adds the words "group return" to the end of the parent’s name line.

    2. OSPC processes group returns filed by states not in receipt of group exemptions according to whether the parent organization has an account established on the EO/BMF.

    If Then
    Group returns filed by States that Assign these accounts a…
    Don’t have accounts on the EO/BMF. Establish on MF with IDRS Transaction Code 000. Form 990 Filing Requirement of 01 and add group return to the EO/BMF following the name line.
    Have accounts on the EO/BMF. Update on MF with IDRS Transaction Code 016. Form 990 Filing Requirements of 01 and also add group return to the name line.

25.7.1.13 (01-28-2022)

Overview of Standard Extract Program

  1. The Exempt Organizations (EO) Standard Extract Program is a computer program that is run monthly (except in January) at the Martinsburg Computing Center (MCC), to extract entity and limited return information from EO accounts on the Business Master File (BMF).

  2. IRS employees, and, to the extent provided in IRC 6104 members of the general public may use Standard Extract listings

  3. Standard Extract data has proven useful in providing information on specific types or classes of organizations, without doing special programming to extract this data. Typical examples for using this data include:

    1. Identify all organizations exempt under a specific IRC subsection

    2. All status 20 organizations located within a certain Area Office (AO)

    3. All organizations containing a specific group exemption number, activity code (see Document 6379, Exempt Organizations Management Information Systems Codes) or accounting period, etc..

  4. You may use downloadable EO files found on https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf, and data on the Return Information Control System (RICS) database, to obtain extracts previously handled by the standard extract program.

25.7.1.14 (01-28-2022)

Management Information Reports

  1. The following management information reports are sent to the AO:

    1. Private School Listing

    2. Group Exemption Roster (Document 6023)

    3. EO Private Foundation Listing

25.7.1.14.1 (01-28-2022)

Group Exemption Roster

  1. The Group Exemption Roster serves as a convenient reference and provides key data on:

    1. Processing applications for exemption (EACS/EDS)

    2. Preparing vouchers for the Master File systems

    3. Processing required returns from EOs

    4. Responding to information requests concerning organizations holding group exemptions.

  2. Document 6023, Group Exemption Roster is produced semi-annually in February and August. The document contains:

    1. A table of Master File abbreviations for organizations holding group exemptions.

    2. An alphabetic listing of all central organizations covered by a group exemption still in effect.

    3. A listing, in numeric sequence by Group Exemption Number, of all active group rulings.

  3. The alphabetic listing will show all accounts with:

    1. An Affiliation Code of "6" or "8" (parent)

    2. The Parent’s name (50 characters)

    3. EIN

    4. Group Exemption Number (GEN)

    5. Ruling date

    6. Subsection Code

    7. Classification Code(s)

    8. Status Code

    9. File Folder Number

    10. Primary Activity Code

    11. Deductibility Code and Year

    12. The City and State where the parent is currently located

  4. The total number of active central organizations, as of the revision date, is at the end of the alphabetic listing, following the last account. The numeric listing contains the same organizations in GEN order but also shows the number of subordinate organizations with the same GEN (Number of Local Affiliates or NLA). This information may be used to reply to inquiries concerning the number of active subordinates with the same GEN. It also contains the parent EIN and GEN.

  5. The roster can be used to identify organizations that may be covered by a group ruling. See IRM 25.7.1.17.2, Group Exemption Roster, for an explanation.

25.7.1.14.2 (01-28-2022)

EO Private Foundation Listing

  1. The EO Private Foundation Listing is a list of all active BMF accounts with an EO Foundation Code of "02" , "03" or "04."

    1. It is produced each February and is sorted by state, so that each state can be found separately.

    2. Within each state, the listing is sorted by Asset Code (high to low) and finally alphabetically.

    3. This means that the Asset Code 9’s will appear first alphabetically, then down to the zeros being last.

    4. The Asset Code is printed on the first line of each account on the right-hand side.

  2. At the end of each state, there is a summary of accounts for that state showing the total number of private foundations in that state by Asset Code. Also included is a summary of the Income Codes, even though the Income Code doesn’t show on any listing page. This is for statistical purposes.

  3. Organizations with a Foundation Code "02," exempt operating foundations, and "03," operating foundation, will have the literal "OP" (operating foundation) in the "Foundation Type" field. Organizations with a Foundation Code "04," non-operating, show the literal "NO."

25.7.1.14.3 (01-28-2022)

Status 40 Register

  1. EO Entity in the Ogden Submission Processing Center (OSPC) works the Status 40 responses to an auto generated CP 120, Confirmation of Tax-Exempt Status Required. Hard copies of the register are no longer generated.

25.7.1.15 (01-28-2022)

Overview of Cumulative List

  1. The Cumulative List of organizations (CL) described in Internal Revenue Code of 1986 (IRC) 170(c), CL, commonly known as Publication 78, is a computer generated listing of names of organizations. These organizations have been determined to be entitled to receive tax deductible contributions by donors, as provided in IRC 170.

  2. The CL provides information and guidance on exempt organizations to both Service personnel and the public. With few exceptions, the CL includes only those organizations that hold a ruling or determination letter that specifically states that contributions to the organization are tax deductible.

  3. The exempt organization (EO) community has become increasingly dependent upon their listings in the CL to prove to potential contributors that contributions to them are deductible. The fact that an organization may hold a favorable determination letter is often not sufficient to satisfy some contributors, especially in those cases where the Service issued an organization’s letter many years ago.

  4. Generally, the CL program has been effective in identifying IRC 170 organizations. However, as with any computer-generated listing, it is only as good as the data extracted. Therefore, it is imperative that the EO entity data contained on the BMF be accurate. Every Service employee who issues a determination or conducts an examination of an exempt organization, is responsible for ensuring that the Master File reflects any actions taken and that any other errors identified on a Master File entity are corrected.

25.7.1.15.1 (01-28-2022)

Publication 78 On-Line Procedures

  1. The CL (Publication 78 data) is available in a researchable database on the Internet. It is one part of the Tax Exempt Organization Search Application that also includes the cumulative listing of organizations whose exemption has been revoked, the database of 990-N filings, Determination Letters, and Copies of Returns. This database may be used for researching exempt organizations who have been granted contribution deductibility, and is available to anyone with Internet access.

  2. A user-friendly format allows for a search by the EIN, name, or portions of the name, city, state, or Deductibility Status Code.

  3. The listing is accessible through the "Charities & Non-Profits" section on the IRS website (http://www.irs.gov/Charities-&-Non-Profits ), by selecting the Tax Exempt Organization Search topic, and is updated monthly (except for January).

  4. This file is also found in a downloadable format on the website.

25.7.1.16 (01-28-2022)

Cumulative List Specifications

  1. To be included on the Cumulative List, an organization must have:

    1. a Deductibility Code 1 or 4 (treaty) , and

    2. a Subsection Code of 01, 03, 04, 08, 10, 13, 19, 50, 60 or 70, and

    3. an Affiliation Code of 1, 2, 3, 6 or 8 (selects group centrals and independents but eliminates subordinates), and

    4. a Status Code of 01, 02, or 25 (an active entity), and

    5. a Form 990 Filing Requirement of 1, 2, 6 or 7, or Form 990–PF Filing Requirement of 1 , 2 or 3.

  2. IRC 501(c)(3) (referred to as subsection (c)(3)) entries for subordinates included in group exemptions or Group Return accounts are not included in the CL (Pub 78 data).

  3. Any organization that requests to be listed in the CL and has not been issued a ruling or determination letters, must apply for such a letter to be included in the CL. In the past, several dummy entries for widely known religious, charitable and educational organizations that had not formally applied for ruling or determination letters were added to the CL. This practice is no longer permitted under current CL procedures.

  4. Non-Exempt Charitable Trusts, BMF/Subsection Codes 90, 91 and 92 NECTS, are not included despite the other criteria. These are included on the BMF only for returns processing purposes.

25.7.1.16.1 (01-28-2022)

Cumulative List Coding Specifications

  1. Codes for the CL identify each organization listed by type and limitation on deductibility. The codes, with an explanation of each, are as follows:

    Code Type of organization and use Deductibility Limitation Programming
    PC A public charity 50% —
    POF A private operating foundation 50% Foundation Code is 02 or 03 and the Current EO Status Code is not 25
    PF A private foundation 30% (generally) Foundation Code is 04 and the Current EO Status Code is not 25
    GROUP Generally, a central organization holding a group exemption letter, whose subordinate units covered by the group exemption are also eligible to receive tax-deductible contributions, even though they are not separately listed. Depends on various factors Affiliation Code 06 or 08
    LODGE A domestic fraternal society, operating under the lodge system, but only if the contribution is to be used exclusively for charitable purposes. 30% Current Subsection Code 08 or 10
    UNKWN A charitable organization whose public charity status has not been determined. Depends on various factors Current Subsection Code is 03 and the Foundation Code is 09
    EO An organization described in IRC 170(c) other than a public charity or private foundation. Depends on various factors Current Subsection Code is 04, 08, 10, 13 or 19 OR Current Subsection Code is 01 and the Activity Codes present are other than 925
    FED An organization to which contributions are deductible if made for the use of a federal governmental unit. 50% Current Subsection Code is 01 and at least one of the Activity Codes is 925
    FORGN A foreign-addressed organization. These are generally organizations formed in the United States that conduct activities in foreign countries. Certain foreign organizations that receive charitable contributions deductible pursuant to treaty are also included, as are organizations created in U.S. possessions Depends on various factors Universal Location Code is 98 and the State is indicating a foreign address
    SO A type 1, type 2, or functionally integrated type 3 supporting organization 50% Foundation Code is 21, 22, or 23
    SONFI A non-functionally integrated type 3 supporting organization 50% Foundation Code is 24
    SOUNK A supporting organization, unspecified type 50% Foundation Code is 17
25.7.1.17 (01-28-2022)

Processing Cumulative List Inquiries

  1. Inquiries regarding omissions, coding errors, etc. should be referred to the Cincinnati Area Office (AO) Customer Service Unit. If a special listing is requested or a systemic problem is suspected, refer to TE/GE HQ (SE:T:HQ:SS:BSP:SPP).

  2. Inquiries received at service centers must be forwarded to the Cincinnati AO for resolution and response.

25.7.1.17.1 (01-28-2022)

Omissions and Errors

  1. AOs are responsible for correcting the BMF if necessary, and responding to the inquirer. This includes referrals of inquiries other than those described herein.

    1. Omission inquiries should be handled using the unpostable procedures.

    2. For omissions where there is a BMF entity but it fails to meet the CL criteria described in IRM 25.7.1.16 , review the entity data, make corrections if necessary, and reply to the requester.

  2. Copies of ruling or determination letters referred to AOs or Cincinnati by the Ogden Submission Processing Center (OSPC) are reviewed to decide if Form 2363A, Exempt organization BMF Entity Change, should be prepared to add the exempt organization to the file.

  3. Inquiries about CL codes are reviewed and the BMF is corrected, if necessary, to reflect correct deductibility limitation codes. Such corrections may include a change to the BMF Foundation Code, Subsection Code, etc.

  4. Inquiries regarding the alphabetic placement of an organization’s name in the CL should be researched to decide if that placement is correct.

    If Then
    The name is correctly listed, Inform the inquirer that a change to their listing will require that their governing instrument (articles of incorporation, bylaws, etc.) be amended to reflect their correct legal name.
    A legal name is incorrectly placed, Prepare Form 2363-A with a TC 013 to correct.
25.7.1.17.2 (01-28-2022)

Coordination between HQ and AO

  1. AOs are responsible for assisting HQ in those instances where they are unable to decide the validity of a CL omission, inclusion, coding error, etc., through EO/BMF research. This assistance may consist of securing an organization’s administrative file to decide a cause. It may also be necessary to coordinate with other functional areas, e.g., Appeals, Reporting Compliance SE:T:EO, or Regional Counsel, etc.

  2. SE:T:BSP and QAM:MSB:EO provide advice and direction to the continuous CL purification.

  3. Office of Business Systems Planning, Submission Processing Programs, SE:T:BSP:SPP is responsible for—

    1. preparing any necessary documents and initiate any coordination with other Service functions to identify and correct any systemic errors encountered in the CL program, or

    2. to include or delete an organization from the CL where normal BMF processing does not provide for the situation.

25.7.1.17.3 (01-28-2022)

CL Name File

  1. A CL Name File at the Martinsburg Computing Center (MCC), accepts input only from SE:T:HQ:SS:BSP:SPP. This file contains a generic listing of well-known religious denominations and several organizations listed in the CL under names other than the legal names shown on their ruling or determination letters. This file is to be used for the following reasons:

    1. Dummy Accounts — Those that have never applied for or received a ruling or determination letter.

    2. Special Capitalization — When an organization uses an abbreviation that would not normally be capitalized, e.g., ABC Foundation. The computer would print this name as Abc Foundation.

  2. This supplemental file provides a regularly-updated entity listing for Publication 78. MCC must run this special file monthly.

25.7.1.17.4 (01-28-2022)

Multiple Listings

  1. Coordinate Cumulative List matters involving group exemptions with HQ, SE:T:HQ:SS:BSP:SPP.

  2. Many organizations are generally known by names other than the legal name under which a ruling or determination letter was issued. Organizations that do business under another name or an acronym, e.g., CARE, may be unknown to potential contributors and Service personnel under their legal names. Therefore, the Cumulative List Name File can be used to establish an entry under its commonly known name and also its legal name. The Service’s policy is to discourage multiple listings in the CL. However, in rare circumstances, an organization may be given one additional listing if requested in writing to SE:T:HQ:SS:BSP:SPP. Requests for more than one additional listing will be denied.

25.7.1.17.5 (01-28-2022)

Cumulative List Indicator

  1. Prior to 2012, the CL indicator is a code that, if input to an EO entity , would cause that EO entity to appear in the next printed quarterly supplement to the CL, rather than the next complete annual revision extracted at the end of October. This code enabled Service personnel to relist an organization that may have been erroneously omitted, or that successfully contested a revocation of its IRC 170(c) status because of a declaratory judgment suit.

  2. Since January 2012, the cumulative list is updated monthly and is no longer printed, so the Cumulative List Indicator should not be used.

25.7.1.18 (01-28-2022)

Overview of Exempt Organizations/Business Master File (EO/BMF) Reports

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

  2. EO outputs consist of two general types:

    1. Existing BMF outputs

    2. EO/BMF outputs

25.7.1.18.1 (01-28-2022)

Schedule Posting Cycles

  1. The production of EO outputs from the BMF is based on a schedule at the Martinsburg Computer Center (MCC). Most EO outputs are produced monthly. The Ogden Submission Processing Center (OSPC) processes EO returns and entity transactions weekly. This includes data entry through the Integrated Submission and Remittance Processing System (ISRP) and error correction for all errors detected during computer processing at the service center. . Any return or entity transaction input that is not acceptable at MCC will become unpostable. EO unpostables are returned to OSPC for resolution under the Generalized Unpostable Framework (GUF) system.

  2. Periodically (monthly, quarterly, etc.), MCC will produce EO outputs to reflect all returns and entity transactions posted to BMF since the last time that particular output was produced.

  3. Since MCC processes weekly, it can accept requests for returns from AIMS, search for the return(s) (bulk order) and generate either an AIMS reject or AIMS opening account. Both of these are sent back to the OSPC for printing, in the case of the reject register or "loading" onto the AIMS Data Base at the service center. At this point the return charge-out and AIMS labels are printed.

  4. EP/EO Determination System/EP/EO Application Control System (EDS/EACS) updates its data base and sends any TC 000, or TC 016, to the BMF weekly. However, it is possible that the EDS/EACS TC 000 will unpost since the EIN could conceivably be on the BMF before the TC 000 attempts to post.

25.7.1.19 (01-28-2022)

EO Statistical Reports

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

    1. Table Title Report Name
      1 EO Return Posting Analysis (Statistical Summary) 180-7F-11
      3 EO Entity Analysis (Statistical Summary) 180–7L-11
      4 EO Returns Processed Statistical Summary 180–7O-11

25.7.1.19.1 (01-28-2022)

EO Return Posting Analysis (Statistical Summary) — Table 1 (BMF Management Information Report)

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

    1. EO returns posted by gross receipts (year to date) sequenced by area office. Gross receipts levels coincide with the EO Income Codes of 0–9. This portion of Table 1 will provide management with the number of returns available at any one time for classification purposes and provide the universe of returns available for exempt organizations concerning case assignment guidelines.

    2. The total active EO entities by IRC Subsection sequenced by AO and National totals. This portion of Table 1 will provide management with the total EO universe by Subsection and information concerning workload studies according to geographic location.

      Note:

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

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

25.7.1.19.2 (01-28-2022)

EO Entity Analysis (Statistical Summary) — Table 3 — National Totals

  1. The EO Entity Analysis (Statistical Summary) — Table 3 — National Totals — is a computerized National report produced monthly (with the exception that January and February months will be combined) showing:

    1. Total EO entities, new additions and deletions for report period

    2. Total active EO entities by Affiliation, Foundation, Deductibility and Employment Codes

    3. Total EO entities sorted by Status Codes (both active and inactive) within each IRC Subsection

    4. Return Filing Requirement by month of accounting period ending

    5. This report provides management with data concerning the total number of Revocations, Terminations, Denials, etc. and is used for the Commissioner’s Annual Data Book Report, Congressional hearings, etc.

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

25.7.1.19.3 (01-28-2022)

EO Returns Processed Statistical Summary-Table 4

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

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

    1. current tax year,

    2. first prior tax year,

    3. all prior tax years,

    4. total (all tax years together), and

    5. amended returns.

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

    1. current tax year,

    2. first prior tax year,

    3. all prior tax years,

    4. total (all tax years together), and

    5. amended returns.

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

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

    1. Form 990

    2. Form 990-EZ

    3. Form 990N

    4. Form 990-PF

    5. Form 4720

    6. Form 5227

    7. Form 1065

    8. Form 8871

    9. Form 8872

    10. Form 5768

    11. Form 5578

    12. and Form 1041-A.

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

Exhibit 25.7.1-1

Group Exemption Roster

EXPLANATION OF GROUP EXEMPTION ROSTER
• Name of Organization (first 50 characters)
• Subsection Code
• Group Exemption Number (GEN)
• EIN
• City and State (where central organization is located)
• Ruling Date of Group Exemption Letter
Exhibit 25.7.1-2

EO/BMF Name Abbreviations

Standard Union Abbreviations - (AFL-CIO affiliated unless otherwise shown)

Name Abbreviation GEN
Air Line Dispatchers Association ADA —
Air Line Pilots Association; International APA —
Allied and Technical Workers District 50 International Union ATW-50 526
Allied Industrial Workers of America International Union AIWA 948
Aluminum Workers International Union AWU 1403
Amalgamated clothing Workers of America ACW 364
Amalgamated Meat cutters & Butcher Workmen of North America MCBW 92
Amalgamated Transit Unit (F/K/A SERE) ATU 155
Amalgamated Transit Union Women’s International Auxiliary ATU-Aux 813
American Communications Association (Ind.) ACA 834
American Federation of Government Employees AFGE 194
American Federation of Grain Millers AFGM 1060
American Federation of Labor and Congress of Industrial Organizations AFL-CIO 1338
American Federation of Labor and Congress of Industrial Organizations — Auxiliaries AFL-CIO Aux 1417
American Federation of Musicians of the U.S. and Canada AFM 122
American Federation of State, County and Municipal Employees SCME 1381
American Federation of Teachers AFT 787
American Federation of Technical Engineers FTE 720
American Flint Glass Workers Union of North American FGWU 710
American Newspaper Guild ANG 723
American Railway Supervisors ARS 811
Bakery and Confectionery Workers’ International Union of America BCWI 96
Bill Posters, Billers and Distributors of the U.S. and Canada International Alliance BPBD 1054
Boot & Shoe Workers Union BSWU 852
Bricklayers, Masons and Plasterers’ International Union of America BMPI 133
Brotherhood of Locomotive Engineers BLE 603
Brotherhood of Locomotive Engineers Auxiliary BLE-Aux 455
Brotherhood of Maintenance of Way Employees BMWE 438
Brotherhood of Maintenance of Way Employees Ladies Auxiliaries BMWE-Aux 1043
Brotherhood of Railroad Signalmen BRS 394
Brotherhood of Railway, Airline and Steamship Clerks, Freight Handlers BRAC 683
Brotherhood of Railway Carmen of America RCA 687
Brotherhood of Shoe and Allied Craftsmen NSAC 533
Brotherhood of Sleeping Car Porters, Train Chair Car Coach Porters & Attend. SCP 844
Brotherhood of Utility Workers of New England UWNE 775
Christian Labor Association of the United States of America (Ind.) CLA —
Cigar Maker’s International Union of America CIUA 100
Communication Workers of America CWA 1102
Cooper’s International Union of North America CIU 340
Cordova District Fisheries Union CDFU 2326
Distillery, Rectifying, Wine and Allied Workers International Union DWAW 1336
Flight Engineers’ International Association FEIA 1167
Glass Bottle Blowers Association of the U.S. and Canada GBBA 183
Granite Cutter’s International Association of America GCIA 54
Hotel and Restaurant Employees’ and Bartenders International Union HREU 328
Independent Watchmen’s Association WA 2168
Insurance Workers International Union IWIU 1492
International Alliance of Theatrical State Employees & Moving Picture Operators LATSE 386
International Association of Fire Fighters LAFF 160
International Association of Fire Fighters Auxiliary LAFF-Aux 1386
International Association of Heat and Frost Insulators & Asbestos Workers AWIA 225
International Association of Machinists & Aerospace Workers LAM 264
International Association of Marble, Slate & Stone Polishers, etc. MSSP 354
International Brotherhood of Boilermakers, Iron Ship Builders, Blacksmiths BMIS 1252
International Brotherhood of Electrical Workers IBEW 64
International Brotherhood of Firemen and Oilers FOIB 329
International Brotherhood of Painters and Allied Trades BPAT 444
International Brotherhood of Potters and Allied Workers BOP 334
International Brotherhood of Teamsters, Chauffeurs, Warehousemen & Helpers of America (Ind.) TCWH 320
International Chemical Workers Union ICWU 793
International Die Sinker’s Conference DSC 816
International Guards Union of America GUA 1266
International Jewelry Workers Union IJWU 780
International Ladies Garment Workers Union ILGW 375
International Leather Goods, Plastic & Novelty Workers Union LGPW 692
International Longshoremen’s and Warehousemen’s Union ILWU 576
International Longshoremens Association (Ind.) ILA 313
International McClass Sailboat Racing Association (Ind.) IMCCSRA 2307
International Mailers Union IMU 808
International Molders & Allied Workers Union MAWU 455
International Organization of Masters, Mates & Pilots MMPI 719
International Plate Printers, Die Stampers & Engravers Union of North America PPEU 699
International Printing Pressmen & Assistants Union of North America IPP 488
International Stereotypers & Electrotypes Union of North America ISEU 673
International Typographical Union of North America ITU 10
International Union of Electrical Radio and Machine Workers IUE 1095
International Union of Elevator Constructors ECI 680
International Union of Journeymen Horseshoers of the U.S. and Canada HSIU 960
International Union of Life Insurance Agents LIA 888
International Union of United Brewery, Flour Cereal, Soft Drinks and Distillery Workers of America BSDW 370
International Woodworkers of America IWA 716
Journeymen Barbers, Hairdressers, Cosmetologists & Proprietors A/K/A Barbers, Beauticians & Allied Industries BHCI/BBAI —
Laborers International Union of North America HCL 121
Laundry & Dry Cleaning Workers International Union LDCI 1479
Laundry & Dry Cleaning Workers International Union (Ind.) LWIU 485
Leather Workers International Union of America LWIUA 1511
Marine & Shipbuilding Workers of America, Industrial Union MSWA 484
Metal Polishers, Buffers, Platers & Helpers International Union MPBP 90
National Alliance of Postal & Federal Employees (F/K/A NAPE) NAPFE 913
National Association of Broadcast Employees & Technicians NABET 1536
National Association of Government Employees (Ind.) NAGE 2480
National Association of Letter Carriers of the U.S.A. NALC 685
National Association of Post Office Mail Handlers, Messengers and Group Leaders POMH 1439
National Congress of Industrial Waterproofing & Misc. Workers of America (Ind.) NCIWMWA 2315
National Federation of Federal Employees (Ind.) NFFE 193
National League of Postmasters of the U.S. (Ind.) NLP 765
National Marine Engineers Beneficial Assn. Of the U.S.A. MEBA 664
National Rural Letter Carriers’ Association (Ind.) RLCA 2377
National Treasury Employees Union (F/K/A NAIRE) (Ind.) NTEU 878
Office & Professional Employees International Union OEIU 940
Oil, Chemical & Atomic Workers International Union OCAW 1315
Operative Plasterer’s & Cement Masons International Association PCM 39
Pattern Makers’ League of North America PML 709
Railroad Yardmasters of America RYA 874
Railway Patrolmen’s International Union IURP 1161
Retail Clerks International Association RCIA 278
Retail, Wholesale & Department Store Union RWDS 635
Seafarers’ International Union of North America SIU 677
Service Employees International Union (F/K/A DSE) SEIU 647
Sheet Metal Workers International Association SMW 148
Stove, Furnace & Allied Appliance Workers International Union of North America SFAW 624
Textile Workers Union of America TWUA 166
Tobacco Workers International Union TWIU 521
Transport Workers Union of America TWU 694
United Association of Journeymen & Apprentices of the Plumbing & Pipe Fitting Industry PPF 297
United Automobile, Aerospace & Agricultural Workers of America UAW 427
United Brick & Clay Workers of America BCW 149
United Brotherhood of Carpenters & Joiners of America BCJ 143
United Cement, Lime & Gypsum Workers International Union CLGW 156
United Electrical, Radio & Machine Workers of Americ (Ind.) UE 735
United Furniture Workers of America FWA 822
United Garment Workers of America UGWA 284
United Glass & Ceramic Workers of North America GCW 582
United Hatters Cap & Military Workers International Union HCMW 94
United Mine Workers of America (Ind.) UMW —
United Paperworkers International Union (from the merger of PMPW & PSPM) UPIU 2506
United Plant Guard Workers of America (Ind.) PGW 1069
United Rubber, Cork, Linoleum & Plastic Workers of America RWA 165
United Shoe Workers of America SWA 378
United Slate, Tile & Composition Roofers, Damp & Waterproof Workers of Assn. RDWA 764
United Steelworkers of America USW 260
United Telegraph Workers UTW 1281
United Textile Workers of America UTWA 695
United Transport Service Employees of American International Union TSEA 712
United Transportation Union UTU 2025
Upholsterers’ International Union of N.A. UIUA 722
Utilities Workers Union of America UWUA 733
Window Glass Cutters League of America GCLA 2411
Wood, Wine & Metal Lathers’ International Union IUWM 272

Standard Nonunion Abbreviations

Name Abbreviation GEN
American Association of University Women AAUW 1180
American Medical Association AMA —
American Veterans of World War II AMVETS 838
Benevolent and Protective Order of Elks BPOE 527
Boy Scouts of America BSA 1761
Camp Fire Girls CFG 1409
Daughters of the American Revolution DAR 1050
Disabled American Veterans DAV 557
Future Farmers of America FFA 776
Girl Scouts of America GSA —
Knights of Columbus KC 188
National Association for the Advancement of Colored People NAACP 1531
Parents Teachers Association PTA *
Society for the Preservation and Encouragement of Barbershop Quartet Singing of America SPEBSQA 943
Veterans of Foreign Wars VFW *
Young Men’s Christian Association YMCA —
Young Women’s Christian Association YWCA —

* Each State has separate GEN

Exhibit 25.7.1-3

Table of EO Status, TF, and AF Codes

EO STs

ST Definition
00/blank EO Section established without a status
01 Unconditional Exemption—Active
02 Conditional Exemption—Active
06 State operated university or college filing Form 990-T
07 Church filed a Form 990-T—Active
10 Post-Examination of Church—Active
11 School Certification—Active
12 A Formal Exemption Not Granted—filing an EO Return—Active Form 990 Under IRC 4947(a)(1); Form 990-PF Under IRC 4947(a)(1); Form 5227 Under IRC 4947(a)(2) Trust; Form 1120-C Taxable Farmer's Cooperative.
18 Temporary Revocation of Private Foundation (Trust) (Required to File 990-PF and 1041)—Active
19 Revocation of Private Foundation (Required to File 990-PF and 1120)—Active
20 Termination—Inactive (Out of Business, etc.)
21 Unable to Locate—Inactive/Active (New Address Needed)
22 Revocation—(required to file Form 1120) - Inactive
23 507(a) Termination—Inactive
24 507(b)(1)(A) Termination—Inactive
25 507(b)(1)(B) Termination—
26 Termination Merger—Inactive
28 No Longer Member of Group Ruling
29 A Group Ruling Has been Dissolved
30 Churches Voluntarily filing Form 990 (beginning 2001)
31 Small Organizations, other than Private Foundations (beginning 2001)
32 (Obsolete 2008) Non-Responders to CP 140/144 (CP 140/144 obsolete 1/2008)
33 Foreign Private Foundations described in IRC 4948(b) (beginning 2001)
34 IRC 527 Political Organization (beginning 2001)
35 Foreign Entities Exempt by Treaty with U.S.
36 Non IRC 501(c)(3), (9), (17), or (29) filers — No exemption
40 Return Filed, No Record of Exemption
41 No Reply to Solicitation—Inactive—No Exemption
42 Extension of Time to File (TC 460)/ posting payments to 1st EO Return
70 Denied—Inactive—No Exemption Granted
71 Failed to Establish—No Exemption Granted
72 Refusal to Rule—Inactive—No Exemption Granted
97 Exemption Revoked (Failure to file Form 990-N, 990 or 990-PF for 3 consecutive years). Form 1120 Filing Requirement will replace all EO Return FRC.
98 Terrorist Organization - No Exemption
99 Dump code - No exemption

EO TF - These codes are present with SS 03 accounts only

If Definition
00 4947(a)(1)
02 Private operating foundation exempt from payment of section 4940 taxes on investment income
03 Private operating foundation
04 Private non-operating foundation
09 Suspense (a specific type not identified)
10 Church—IRC Section 170(b)(1)(A)(i)
11 School—IRC Section 170(b)(1)(A)(ii)
12 Hospital—IRC Section 170(b)(1)(A)(iii)
13 Organizations operated for the benefit of a college or university—IRC Section 170(b)(1)(A)(iv)
14 Federal, State or local government unit—IRC Section 170(b)(1)(A)(v)
15 Organization receiving support from governmental unit or general public—IRC Section 170(b)(1)(A)(vi)
16 General, public charity—IRC Section 509(a)(2)
17 Public charity supporting (FC 09–15)—IRC Section 509(a)(3)
18 Public safety—IRC Section 509(a)(4)
21 Supporting organization - IRC 509(a)(3) - Type I
22 Supporting organization - IRC 509(a)(3) - Type II
23 Supporting organization - IRC 509(a)(3) - Type III functionally integrated
24 Supporting organization - IRC 509(a)(3) - Type III not functionally integrated

EO AF Codes

AF Code Definition
1 Central Organization (Individual Ruling)
2 Intermediate Organization (Individual Ruling)
3 Independent organization (Individual Ruling)
6 Parent of a group ruling (not a church)
7 Intermediate parent (subordinate by state)
8 Parent of a church
9 Subordinate of a group ruling (also, group return)
Exhibit 25.7.1-4

Table of EO SS and CL Codes

SS Code CL Code Classification IRC SS
01 1 Government instrumentality 501(c)(1)
02 1 Title-holding corporation 501(c)(2)
03 1 Charitable Organization 501(c)(3)
03 2 Educational organization 501(c)(3)
03 3 Literary organization 501(c)(3)
03 4 Organization to prevent cruelty to animals 501(c)(3)
03 5 Organization to prevent cruelty to children 501(c)(3)
03 6 Organization for public safety testing 501(c)(3)
03 7 Religious organization 501(c)(3)
03 8 Scientific organization 501(c)(3)
04 1 Civic league 501(c)(4)
04 2 Local association of employees 501(c)(4)
04 3 Social welfare organization 501(c)(4)
05 1 Agriculture organization 501(c)(5)
05 2 Horticulture organization 501(c)(5)
05 3 Labor organization 501(c)(5)
06 1 Board of Trade 501(c)(6)
06 2 Business league 501(c)(6)
06 3 Chamber of Commerce 501(c)(6)
06 4 Real estate board 501(c)(6)
07 1 Pleasure, recreational, or social club 501(c)(7)
08 1 Fraternal beneficiary society, order or association 501(c)(8)
09 1 Voluntary employees’ beneficiary association (Non-government) 501(c)(9)
09 2 Voluntary employees’ beneficiary association (Government emp.’s) 501(c)(9)
10 1 Domestic fraternal societies and associations 501(c)(10)
11 1 Teachers’ retirement fund association 501(c)(11)
12 1 Benevolent life insurance association 501(c)(12)
12 2 Mutual ditch or irrigation company 501(c)(12)
12 3 Mutual or cooperative telephone company 501(c)(12)
12 4 Mutual electric company, mutual water company, etc. 501(c)(12)
13 1 Burial association 501(c)(13)
13 2 Cemetery company 501(c)(13)
14 1 Credit Union 501(c)(14)
14 2 Other mutual corporation or association 501(c)(14)
15 1 Mutual insurance company or association other than life or marine 501(c)(15)
16 1 Corporation financing crop operation 501(c)(16)
17 1 Supplemental unemployment compensation trust or plan 501(c)(17)
18 1 Employee funded pension trust (created before 6–25–59) 501(c)(18)
19 1 Post or organization of war veterans 501(c)(19)
20 1 Legal Services Organization 501(c)(20)
21 1 Black Lung 501(c)(21)
22 1 Multiemployer Pension Plan 501(c)(22)
23 1 Veterans Association Founded Prior to 1880 501(c)(23)
24 1 Trust described in Section 4049 of ERISA 501(c)(24)
25 1 Title Holding Corporation or Trust 501(c)(25)
26 1 State-sponsored High-Risk Health Insurance Org. Effective (1/1/99) 501(c)(26)
27 1 State-sponsored Worker’s Compensation Reinsurance Organization (Effective 1/1/99) 501(c)(27)
28 1 National Railroad Retirement Investment Trust Classification 501(c)(28)
29 1 Qualified non profit Health Insurance Issuers 501(c)(29)
40 1 Apostolic and religious organization 501(d)
50 1 Cooperative hospital service organization 501(e)
60 1 Cooperative service organizations of operating education org’s 501(f)
70 1 Child care under 501(k) 501(k)
71 1 Charitable Risk Pool (Effective 1/1/99) 501(n)
80 1 Farmers’ Cooperative 521
81 1 Qualified State-Sponsored Tuition Program 529
82 1 IRC 527 82
90 1 Non-exempt charitable trust 4947(a)(2) (Split Interest) 4947(a)(2)
91 1 Non-exempt charitable trust (Public Charity) 4947(a)(1)
92 1 Non-exempt charitable trust (Trust treated as Private Foundation) 4947(a)(1)
93 1 Taxable Farmer’s Cooperative 1381(a)(2)
Exhibit 25.7.1-5

Universal Location Codes

Code District Code District
04 New England (Massachusetts) 58 Georgia
06 Connecticut/Rhode Island *59 North Florida
*11 Northeast (Brooklyn) 62 Kentucky/Tennessee
*13 Manhattan *65 South Florida
*16 Upstate New York (Buffalo) 66 Puerto Rico
22 New Jersey 72 Gulf Coast (Louisiana)
23 Pennsylvania 73 Arkansas/Oklahoma
31 Ohio *74 South Texas
*33 Southern California (Laguna Niguel) *75 North Texas
35 Indiana *76 Houston
36 Illinois *77 Central California (San Jose)
38 Michigan 84 Rocky Mountain (Colorado)
39 Midwest (Wisconsin) 86 Southwest (Arizona)
41 North Central (Minnesota) 91 Pacific Northwest (Washington)
43 Kansas/Missouri *94 Northern California (Oakland)
52 Southeast (Maryland) *95 Western (Los Angeles)
54 Virginia/West Virginia 98 International
56 North Carolina/South Carolina — —

* Denotes Zip Code Range for Determination of Correct District Office as follows:

ULC Code State Zip Code Range(s)
11 New York (Northeast AO) 110–129
13 New York (Manhattan) 100–109
16 New York (Upstate) 130–149
74 Texas (South) 766–767, 774, 778–789, 798–799
75 Texas (Midstates) 750–764, 768–769, 790–797
76 Texas (Houston) 770–773, 775–777
33 California (Southern) 90274–90278, 90500–90505, 90507–90510, 90620–90631, 90680–90721, 90731–90840, 91701, 91710, 91720, 91730, 91739, 91743, 91749, 91751–91753, 91755–91764, 91769, 91786, 92001–92807
77 California (Central) 91320, 91359–91363, 93001–93505, 93511–93531, 93541–93542, 93545–93549, 93554–93558, 93561–93562, 94564–93962, 94022, 94035, 94040–94043, 94086–94088, 94301–94306, 95002–95199, 95301–95303, 95305–95313, 95315–95319, 95321–95329, 95333–95335, 95338–95365, 95367–95375, 95379–95384, 95386–95389, 96107, 96133
94 California (Northern) 94002–94201, 94025–94030, 94037–94038, 94044–94080, 94101–94199, 94401–94501, 94507–94515, 94516–94550, 94553–94580, 94583–94587, 94589–94599, 94601–94721, 96201–96699, 94801–94974, 95201–95258, 95304, 95314, 95320, 95330–95331, 95336, 95366, 95376, 95385, 95401–96106, 96108–96132, 96134–96137
95 California (Western) 90000–90272, 90280–90400, 90506, 90601–90610, 90638–90670, 90723, 91001–91316, 91321–91356, 91364–91613, 91702–91707, 91711, 91722–91724, 91731–91734, 91740, 91744–91748, 91750, 91754, 91765–91768, 91770–91780, 91789–91803, 93510, 93532– 93535, 93543–93544, 93550–93553, 93560, 93563
59 Florida (North) 320–326, 32701–32714, 32720–32798, 32801–32815, 32817–32826, 32830, 332848, 32853–32858, 32860, 32862, 32867, 32877, 32901–32903, 32905–32907, 32920, 32922–32927, 32931, 32935–32937, 32947, 32949–32954, 32959, 33504, 33511–33513, 33515–33520, 33525–33528, 33534–33535, 33538–33544, 33546–33547, 33549, 33552–33553, 33556–33557, 33562–33563, 33565–33572, 33574–33575, 33584, 33589–33590, 33592, 33594, 33597–33598, 336–337, 33801– 33803, 33805–33807, 33820, 33823, 33825, 33827, 33830–33831, 33833, 33835, 33837–33841, 33843–33844, 33846–33860, 33863, 33866–33868, 33870–33871, 33877, 33880–33883, 34248–34249, 34252–34262, 34265–34269, 34271, 34273, 34279, 34283, 34286, 34288–34291, 34294–34299
65 Florida (South) 32715, 32859, 32861, 32948, 32957–32958, 32960–32965, 32970–32971, 330–334, 33501, 33505–33510, 33522, 33529, 33532–33533, 33545, 33548, 33551, 33555, 33559, 33561, 33564, 33577–33583, 33591, 33595, 33596, 33821, 33834, 33842, 33864–33865, 33873, 33890, 339, 34201–34203, 34240–34243, 34264, 34270, 34277–34278, 34280, 34282, 34284
Exhibit 25.7.1-6

BMF Filing Requirements

Form MFT FRC Title Explanation
Any All 0 All Returns Return not required to be filed.
11C 63 1 Occupational Tax and Registration Return for Wagering Return required date business commences and yearly thereafter on July 1.
706 52 1 United States Estate (and Generation- Skipping Transfer) Tax Return Return due 15 months after date of death or 9 mos. if DOD 1-1-71 or later.
706A 52 1 United States Additional Estates Tax Return Return due 15 months after date of death or 9 mos. if DOD 1-1-71 or later.
709 51 1 United States Gift (and Generation-Skipping Transfer) Tax Return Return yearly 31/1 months or the 15th day of the 4th month after end of taxable year.
720 03 1 Quarterly Federal Excise Tax Return Return required quarterly last day of the month following the end of the quarter.
720 03 4 Quarterly Federal Excise Tax Return Casual filer (not required quarterly).
720 03 6 Quarterly Federal Excise Tax Return Windfall Profit Tax (quarterly filer).
720 03 7 Quarterly Federal Excise Tax Return Windfall Profit Tax (filing time optional once during the year).
730 64 1 Monthly Tax return for Wagers Return required last day of month following the month the income was earned
940 10 1 Employer's Annual Federal Unemployment Tax Return Return required annually, due the last day of the month following the end of the calendar year.
940PR 10 7 Employer's Annual Federal Unemployment Tax Return, Puerto Rico Return required annually, due the last day of the month following the end of the calendar year. Location Code (86601).
941 01 1 Employer's Quarterly Federal Tax Return Return required quarterly. Due last day of month following end of quarter.
941 01 03 Employer's Quarterly Federal Tax Return Computer generated. No longer liable for 941. Change Filing requirements to "0" .
941SS 01 06 Employer's Quarterly Federal Tax Return, Virgin Islands, Guam, American Samoa Return required quarterly. Virgin Islands, America Samoa. Primary Location Code 9801 and 6601.
941PR 01 07 Employer's Quarterly Federal Tax Return, Puerto Rico Return required quarterly. Limited to Puerto Rico Location Code 86601.
941M 01 09 Employer's Monthly Federal Tax Return Return required monthly. Criminal Filers.
941M 01 10 Employer's Monthly Federal Tax Return Return required monthly. Civil Filers.
943 11 1 Employer's Annual Federal Tax Return for Agricultural Employees Return required annually, due the last day of the month following the end of the calendar year.
943PR 11 7 Employer's Annual Federal Tax Return for Agricultural Employees, Puerto Rico Return required annually. Limited to Puerto Rico, Location Code 86601.
990 67 01 Return of Organization Exempt from Income Tax Return due 41/1 months or the 15th day of the 5th month after end of taxable year.
990 67 02 Return of Organization Exempt from Income Tax Gross receipts of $25,000 or less, $50,000 or less for 2010 and subsequent forms.
990 67 03 Return of Organization Exempt from Income Tax Group return filed. Return due 41/1 months or the 15th day of the 5th month after end of taxable year.
990 67 06 Return of Organization Exempt from Income Tax Church — Not required to file.
990 67 07 Return of Organization Exempt from Income Tax Government — Not required to file.
990 67 — Return of Organization Exempt from Income Tax Exempt applied but not granted yet. Not required to file.
990 67 13 Return of Organization Exempt from Income Tax Religious Organizations (non-church) - Not required to file.
990 67 14 Return of Organization Exempt from Income Tax Instrumentalities of States or Political Sub-divisions - Not Required to File
990BL 67 4 Information and Initial Excise Tax Return for Black Lung Benefit Trust and Certain Related Persons Black Lung return, NMF
990-T 34 1 Exempt Organization Business Income Tax Return Return due 41/1 months or the 15th day of the 5th month after the end of the taxable year.
990-T 34 2 Exempt Organization Business Income Tax Return IRC 401 (a) or 408(e) IRA filer. Return due 31/1 months or the 15th day of the 4th month after the end of the taxable year. Not required to file annually.
990-PF 44 1 Private Foundation or Section 4947(a)(1) Non-exempt Charitable Trust Return due 41/1 months or the 15th day of the 5th month after the end of the taxable year.
990-PF 44 2 Private Foundation or Section 4947(a)(1) Non-exempt Charitable Trust Revoked, required to file Form 990-PF and Form 1120.
990-PF 44 3 Private Foundation or Section 4947(a)(1) Non-exempt Charitable Trust Presumptive
1041 05 1 U.S. Income Tax Return (for Estates and Trusts) Return required annually 31/1 months or the 15th day of the 4th month after the end of the taxable year.
1041A 36 1 U.S. Information Return - Trust Accumulation of Charitable Amounts Return due 31/1 months or the 15th day of the 4th month after the end of the taxable year.
1042 12 1 Annual Withholding Tax Return for US Source Income of Foreign Persons Annual Return required annually 2 1/1months or the 15th day of the 3rd month after the end of the taxable year.
1065 06 1 U.S. Return of Partnership Income (Publicly Traded Partnerships) Return required annually, due date, see Document 6209
1066 07 1 Real Estate Mortgage Investment Conduit Income Tax Return Annual Return due 31/1 months or the 15th day of the 4th month after the end of the taxable year.
1120 02 01 U.S. Corporation Income Tax Return Return required annually, due date, see Document 6209
1120S 02 02 U.S. Income Tax Return for an S Corporation Small Business Corporations. Return required annually, due date, see Document 62091/1 months or the 15th day of the 3rd month after the end of the taxable year.
1120L 02 03 U.S. Life Insurance Company Income Tax Return Life Insurance Corporations. Return required annually, due date, see Document 6209
1120PC 02 04 U.S. Property and Casualty Insurance Company Income Tax Return Property and Casualty Insurance. Return required annually, due date, see Document 6209
1120F 02 06 U.S. Income Tax Return of Foreign Corporations Foreign Corporations. Return required annually, due date, see Document 6209
1120 02 07 U.S. Corporation Income Tax Return Return required annually with permanent 6 months extension, due date, see Document 6209
1120POL 02 09 U.S. Income Tax Return of Political Organization Political Organizations. Return required annually, due date, see Document 6209
1120H 02 10 US Income Tax Return for Homeowner Associations Homeowners Association. Return required annually, due date, see Document 6209
1120ND 02 11 Return for Nuclear Decommissioning Trusts and Certain Related Persons Annual return required, due date, see Document 6209
1120 02 14 U.S. Corporation Income Tax Return Subsidiary Organization. Computer generated by into to TC 590, CC 14. Not required to file. Subsequent payment will restore FRC to 01.
1120FSC 02 15 U.S. Income Tax Return of a Foreign Sales Corporation (PSC Only) Annual return required, due date, see Document 6209 PRC — generated from processing of the application to be a FSC.
1120SF 02 16 U.S. Income Tax Return for Settlement Funds (Under Section 468B) Annual return required, due date, see Document 6209
1120RIC 02 17 U.S. Income Tax Return for Regulated Investment Companies Annual return required, due date, see Document 6209
1120frrrrrrREIT 02 18 U.S. Income Tax Return for Real Estate Investment Trusts Annual return required, due date, see Document 6209
1120 02 19 U.S. Corporation Income Tax Return Annual return required, due date, see Document 6209
1120 33 01 US Income Tax Return for Cooperative Associations (Replaces 990C) Annual return required, due date, see Document 6209
2290 60 1 Heavy Highway Vehicle Use Tax Form Return required last day of the month following the month first used.
4720 50 1 Return of Certain Excise Taxes on Charities and Other Persons Under Chap. 41 and 42 of the IRC Same due date as Forms 990-PF, 990 or 5227 filed by same organization.
4720 50 2 Return of Certain Excise Taxes on Charities and Other Persons Under Chap. 41 and 42 of the IRC Other Excise Tax (IRC 4965, 4966, and 644(c)). Same due dates as Forms 990-PF, 990 or 5227 filed by same organization.
5227 37 1 Split-Interest Trust Information Return Return due 31/1 months or the 15th day of the 4th month after the end of the taxable year.
5227 37 2 Split-Interest Trust Information Return Return due 31/1 months or the 15th day of the 4th month after the end of the taxable year. Form 1041 also required.
CT–1 09 1 Employer's Annual Railroad Retirement Tax Return Return required yearly on or before the last day of February following the end of the calendar year.
Exhibit 25.7.1-7

North American Industry Classification System (NAICS CODES)

CODE NATURE OF BUSINESS
112000 Animal Production
115000 Support Activities for Agriculture and Forestry
511000 Publishing Industries
512000 Motion Picture and Sound Recording Industries
513000 Broadcasting and Telecommunications
514000 Information Services and Data Processing Services
522000 Credit Intermediation and Related Activities
523000 Securities, Commodity Contracts, and Other Financial Investments and Related Activities
524000 Insurance Carriers and Related Activities
525000 Fund, Trusts, and Other Financial Vehicles
541000 Professional, Scientific, and Technical Services
561000 Administrative and Support Services
611000 Educational Services
621000 Ambulatory Health Care Services
622000 Hospitals
623000 Nursing and Residential Care Facilities
624000 Social Assistance
711000 Performing Arts, Spectator Sports, and Related Industries
712000 Museums, Historical Sites, and Similar Institutions
713000 Amusement, Gambling, and Recreation Industries
721000 Accommodation
812000 Personal and Laundry Services (death care services)
813000 Religious, Grant-making, Civic, Professional, and Similar Organizations. The industry groups within the SS are defined in terms of their activities, such as establishments that provide funding for specific causes or for a variety of charitable causes; establishments that advocate and actively promote causes and beliefs for the public good; and establishments that have an active membership structure to promote causes and represent the interests of their members.
921000 Executive, Legislative, and Other General Government Support
923000 Administration of Human Resource Programs
999000 Unknown

A - Arts, Culture, and Humanities (NTEE CODES)

Code Organization
A01 Alliance/Advocacy Organizations
A02 Management & Technical Assistance
A03 Professional Societies, Associations
A05 Research Institutes and/or Public Policy Analysis
A11 Single Organization Support
A12 Fund Raising and/or Fund Distribution
A19 Nonmonetary Support N.E.C.*
A20 Arts, Cultural Organizations — Multipurpose
A23 Cultural, Ethnic Awareness
A25 Arts Education
A26 Arts Council/Agency
A30 Media, Communications Organizations
A31 Film, Video
A32 Television
A33 Printing, Publishing
A34 Radio
A40 Visual Arts Organization
A50 Museum, Museum Activities
A51 Art Museums
A52 Children’s Museums
A54 History Museums
A56 Natural History, Natural Science Museums
A57 Science and Technology Museums
A60 Performing Arts Organizations
A61 Performing Arts Centers
A62 Dance
A63 Ballet
A65 Theater
A68 Music
A69 Symphony Orchestras
A6A Opera
A6B Singing, Choral
A6C Music Groups, Bands, Ensembles
A6E Performing Arts Schools
A70 Humanities Organizations
A80 Historical Societies, Related Historical Activities
A84 Commemorative Events
A90 Arts Service Organizations and Activities
A99 Arts, Culture, and Humanities N.E.C.*.

B - Education

Code Organization
B01 Alliance/Advocacy Organizations
B02 Management & Technical Assistance
B03 Professional Societies, Associations
B05 Research Institutes and/or Public Policy Analysis
B11 Single Organization Support
B12 Fund Raising and/or Fund Distribution
B19 Nonmonetary Support N.E.C.*.
B20 Elementary, Secondary Education, K–12
B21 Kindergarten, Preschool, Nursery School, Early Admissions
B24 Primary, Elementary Schools
B25 Secondary, High School
B28 Specialized Education Institutions
B30 Vocational, Technical Schools
B40 Higher Education Institutions
B41 Community or Junior Colleges
B42 Undergraduate College (4-year)
B43 University or Technological Institute
B50 Graduate, Professional Schools (Separate Entities)
B60 Adult, Continuing Education
B70 Libraries
B80 Student Services, Organizations of Students
B82 Scholarships, Student Financial Aid Services, Awards
B83 Student Sororities, Fraternities
B84 Alumni Associations
B90 Educational Services and Schools — Other
B92 Remedial Reading, Reading Encouragement
B94 Parent/Teacher Group
B99 Education N.E.C.*.

C - Environmental Quality, Protection, and Beautification

Code Organization
C01 Alliance/Advocacy Organizations
C02 Management & Technical Assistance
C03 Professional Societies, Associations
C05 Research Institutes and/or Public Policy Analysis
C11 Single Organization Support
C12 Fund Raising and/or Fund Distribution
C19 Nonmonetary Support N.E.C.*.
C20 Pollution Abatement and Control Services
C27 Recycling Programs
C30 Natural Resources Conservation and Protection
C32 Water Resources, Wetlands Conservation and Management
C34 Land Resources Conservation
C35 Energy Resources Conservation and Development
C36 Forest Conservation
C40 Botanical, Horticultural, and Landscape Services
C41 Botanical Gardens, Arboreta and Botanical Organizations
C42 Garden Club, Horticultural Program
C50 Environmental Beautification and Aesthetics
C60 Environmental Education and Outdoor Survival Programs
C99 Environmental Quality, Protection, and Beautification N.E.C

D - Animal — Related

Code Organization
D01 Alliance/Advocacy Organizations
D02 Management & Technical Assistance
D03 Professional Societies, Associations
D05 Research Institutes and/or Public Policy Analysis
D11 Single Organization Support
D12 Fund Raising and/or Fund Distribution
D19 Nonmonetary Support N.E.C.*.
D20 Animal Protection and Welfare
D30 Wildlife Preservation, Protection
D31 Protection of Endangered Species
D32 Bird Sanctuary, Preserve
D33 Fisheries Resources
D34 Wildlife Sanctuary, Refuge
D40 Veterinary Services
D50 Zoo, Zoological Society
D60 Other Services — Specialty Animals
D61 Animal Training, Behavior
D99 Animal — Related N.E.C.*.

E - Health — General and Rehabilitative

Code Organization
E01 Alliance/Advocacy Organizations
E02 Management & Technical Assistance
E03 Professional Societies, Associations
E05 Research Institutes and/or Public Policy Analysis
E11 Single Organization Support
E12 Fund Raising and/or Fund Distribution
E19 Nonmonetary Support N.E.C.*.
E20 Hospitals and Related Primary Medical Care Facilities
E21 Community Health Systems
E22 Hospital, General
E24 Hospital, Specialty
E30 Health Treatment Facilities, Primarily Outpatient
E31 Group Health Practice (Health Maintenance Organizations)
E32 Ambulatory Health Center, Community Clinic
E40 Reproductive Health Care Facilities and Allied Services
E42 Family Planning Centers
E50 Rehabilitative Medical Services
E60 Health Support Services
E61 Blood Supply Related
E62 Ambulance, Emergency Medical Transport Services
E65 Organ and Tissue Banks
E70 Public Health Program (Includes General Health and Wellness Promotion Services)
E80 Health, General and Financing
E86 Patient Services — Entertainment, Recreation
E90 Nursing Services (General)
E91 Nursing, Convalescent Facilities
E92 Home Health Care
E99 Health — General and Rehabilitative N.E.C.*.

F - Mental Health, Crisis Intervention

Code Organization
F01 Alliance/Advocacy Organizations
F02 Management & Technical Assistance
F03 Professional Societies, Associations
F05 Research Institutes and/or Public Policy Analysis
F11 Single Organization Support
F12 Fund Raising and/or Fund Distribution
F19 Nonmonetary Support N.E.C.*.
F20 Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment
F21 Alcohol, Drug Abuse, Prevention Only
F22 Alcohol, Drug Abuse, Treatment Only
F30 Mental Health Treatment
F31 Psychiatric, Mental Health Hospital
F32 Community Mental Health Center
F33 Residential Mental Health Treatment
F40 Hot Line, Crisis Intervention Services
F42 Rape Victim Services
F50 Addictive Disorders N.E.C.*.
F52 Smoking Addiction
F53 Eating Disorder, Addiction
F54 Gambling Addiction
F60 Counseling, Support Groups
F70 Mental Health Disorders
F80 Mental Health Association
F99 Mental Health, Crisis Intervention N.E.C.*.

G - Diseases, Disorders, Medical Disciplines

Code Organization
G01 Alliance/Advocacy Organizations
G02 Management & Technical Assistance
G03 Professional Societies, Associations
G05 Research Institutes and/or Public Policy Analysis
G11 Single Organization Support
G12 Fund Raising and/or Fund Distribution
G19 Support N.E.C.*.
G20 Birth Defects and Genetic Diseases
G25 Down Syndrome
G30 Cancer
G32 Breast Cancer
G40 Diseases of Specific Organs
G41 Eye Diseases, Blindness and Vision Impairments
G42 Ear and Throat Diseases
G43 Heart and Circulatory System Diseases, Disorders
G44 Kidney Disease
G45 Lung Disease
G48 Brain Disorders
G50 Nerve, Muscle and Bone Diseases
G51 Arthritis
G54 Epilepsy
G60 Allergy Related Diseases
G61 Asthma
G70 Digestive Diseases, Disorders
G80 Specifically Named Diseases
G81 AIDS
G83 Alzheimer’s Disease
G84 Autism
G90 Medical Disciplines
G92 Biomedicine, Bioengineering
G94 Geriatrics
G96 Neurology, Neuroscience
G98 Pediatrics
G99 Voluntary Health Associations & Medical Disciplines N.E.C
G9B Surgery Specialities

H - Medical Research

Code Organization
H01 Alliance/Advocacy Organizations
H02 Management & Technical Assistance
H03 Professional Societies, Associations
H05 Research Institutes and/or Public Policy Analysis
H11 Single Organization Support
H12 Fund Raising and/or Fund Distribution
H19 Support N.E.C
H20 Birth Defects, Genetic Diseases Research
H25 Down Syndrome Research
H30 Cancer Research
H32 Breast Cancer Research
H40 Diseases of Specific Organ Research
H41 Eye Diseases, Blindness & Vision Impairments Research
H42 Ear and Throat Research
H43 Heart, Circulatory Research
H44 Kidney Diseases Research
H45 Lung Diseases Research
H48 Brain Disorders Research
H50 Nerve, Muscle, Bone Diseases Research
H51 Arthritis Research
H54 Epilepsy Research
H60 Allergy Related Disease Research
H61 Asthma Research
H70 Digestive Disease, Disorder Research
H80 Specifically Named Diseases Research
H81 AIDS Research
H83 Alzheimer’s Disease Research
H84 Autism Research
H90 Medical Specialty Research
H92 Biomedicine, Bioengineering Research
H94 Geriatrics Research
H96 Neurology, Neuroscience Research
H98 Pediatrics Research
H9B Surgery Specialities Research
H99 Medical Research N.E.C.*.

I - Crime, Legal Related

Code Organization
I01 Alliance/Advocacy Organizations
I02 Management & Technical Assistance
I03 Professional Societies, Associations
I05 Research Institutes and Public Policy Analysis
I11 Single Organization Support
I12 Fund Raising and Fund Distribution
I19 Support N.E.C.*.
I20 Crime Prevention
I21 Delinquency Prevention
I23 Drunk Driving Related
I30 Correctional Facilities N.E.C.*.
I31 Half-Way House for Offenders, Ex-Offenders
I40 Rehabilitation Services for Offenders
I43 Inmate Support
I44 Prison Alternatives
I50 Administration of Justice, Courts
I51 Dispute Resolution, Mediation Services
I60 Law Enforcement
I70 Protection Against, Abuse
I71 Spouse Abuse, Prevention
I72 Child Abuse, Prevention
I73 Sexual Abuse, Prevention
I80 Legal Services
I83 Public Interest Law
I99 Crime, Legal Related N.E.C.*.

J - Employment, Job Related

Code Organization
J01 Alliance/Advocacy Organizations
J02 Management & Technical Assistance
J03 Professional Societies, Associations
J05 Research Institutes and/or Public Policy Analysis
J11 Single Organization Support
J12 Fund Raising and/or Fund Distribution
J19 Support N.E.C.*.
J20 Employment Procurement Assistance
J21 Vocational Counselingg
J22 Job Training
J30 Vocational Rehabilitation
J32 Goodwill Industries
J33 Sheltered Employment
J40 Labor Unions
J99 Employment N.E.C.*.

K - Food, Agriculture, and Nutrition

Code Organization
K01 Alliance/Advocacy Organizations
K02 Management & Technical Assistance
K03 Professional Societies & Associations
K05 Research Institutes and Public Policy Analysis
K11 Single Organization Support
K12 Fund Raising and Fund Distribution
K19 Support N.E.C.*.
K20 Agricultural Programs
K25 Farmland Preservation
K26 Animal Husbandry
K28 Farm Bureau, Grange
K30 Food Programs
K31 Food Banks, Pantries
K34 Congregate Meals
K35 Soup Kitchens
K36 Meals on Wheels
K40 Nutrition s
K50 Home Economics
K6A Meat Markets
K6B Confectionery and Nut Stores
K6C Caterers
K6D Mobile Food Services
K6E Drinking Places (Alcoholic Beverages)
K6F Snack and Nonalcoholic Beverage Bars
K90 Limited-Service Restaurants
K9I Supermarkets and Other Grocery (except Convenience) Stores
K92 Convenience Stores
K93 Fruit and Vegetable Markets
K94 All Other Specialty Food Stores
K95 Food (Health) Supplemental Stores
K96 Warehouse Clubs and Supercenters
K97 Food Service Contractors
K98 Full-service Restaurants
K99 Food, Agriculture, and Nutrition N.E.C.*.

L - Housing, Shelter

Code Organization
L01 Alliance/Advocacy Organizations
L02 Management & Technical Assistance
L03 Professional Societies, Associations
L05 Research Institutes and Public Policy Analysis
L11 Single Organization Support
L12 Fund Raising and Fund Distribution
L19 Support N.E.C.*.
L20 Housing Development, Construction, Management
L21 Low-Income & Subsidized Rental Housing
L22 Senior Citizens’ Housing/Retirement Communities
L24 Independent Housing for People with Disabilities
L25 Housing Rehabilitation
L30 Housing Search Assistance
L40 Temporary Housing
L41 Homeless Shelters
L50 Homeowners & Tenant Associations
L80 Housing Support
L81 Home Improvement and Repairs
L82 Housing Expense Reduction Support
L99 Housing, Shelter N.E.C.*

M - Public Safety, Disaster Preparedness, and Relief

Code Organization
M01 Alliance/Advocacy
M02 Management & Technical Assistance
M03 Professional Societies, Associations
M05 Research Institutes and Public Policy Analysis
M11 Single Organization Support
M12 Fund Raising and Fund Distribution
M19 Support N.E.C.*
M20 Disaster Preparedness and Relief Services
M23 Search and Rescue Squads
M24 Fire Preventionl
M40 Safety Education
M41 First Aid
M42 Automotive Safety
M60 Public Safety Benevolent Associations

N - Recreation, Sports, Leisure, Athletics

Code Organization
N01 Alliance/Advocacy
N02 Management & Technical Assistance
N03 Professional Societies, Associations
N05 Research Institutes and/or Public Policy Analysis
N11 Single Organization Support
N12 Fund Raising and Fund Distribution
N19 Support N.E.C.*
N20 Camps
N2A RV (Recreational Vehicle) Parks and Campgrounds
N2B Recreational and Vacation Camps (Except Campgrounds)
N30 Physical Fitness and Community Recreational Facilities
N31 Community Recreational Centers
N32 Parks and Playgrounds
N40 Sports Associations & Training Facilities
N50 Recreational Clubs
N52 Fairs
N60 Amateur Sports
N61 Fishing, Hunting
N62 Basketball
N63 Baseball, Softball
N64 Soccer
N65 Football
N66 Racquet Sports
N67 Swimming & Other Water Recreation
N68 Winter Sports
N69 Equestrian
N6A Golf
N70 Amateur Sports Competitions
N71 Olympics
N72 Special Olympics
N80 Professional Athletic Leagues
N99 Recreation & Sports N.E.C.*.

O - Youth Development

Code Organization
O01 Alliance/Advocacy
O02 Management & Technical Assistance
O03 Professional Societies, Associations
O05 Research Institutes and Public Policy Analysis
O11 Single Organization Support
O12 Fund Raising and Fund Distribution
O19 Support N.E.C.*.
O20 Youth Centers, Clubs
O21 Boys Clubs
O22 Girls Clubs
O23 Boys and Girls Clubs
O30 Adult, Child Matching Programs
O31 Big Brothers, Big Sisters
O40 Scouting
O41 Boy Scouts of America
O42 Girl Scouts of the U.S.A.
O43 Camp Fire
O50 Youth Development Programs
O51 Youth Community Service Clubs
O52 Youth Development — Agricultural
O53 Youth Development — Business
O54 Youth Development — Citizenship
O55 Youth Development — Religious Leadership
O99 Youth Development N.E.C.*.

P - Human Services — Multipurpose and Other

Code Organization
P01 Alliance/Advocacy
P02 Management & Technical Assistance
P03 Professional Societies, Associations
P05 Research Institutes and Public Policy Analysis
P11 Single Organization Support
P12 Fund Raising and Fund Distribution
P19 Support N.E.C.*
P20 Human Service Organizations
P21 American Red Cross
P22 Urban League
P24 Salvation Army
P26 Volunteers of America
P27 Young Men’s or Women’s Associations
P28 Neighborhood Centers
P29 Thrift Shops
P30 Children’s, Youth Services
P31 Adoption
P32 Foster Care
P33 Child Day Care
P40 Family Services
P42 Single Parent Agencies
P43 Family Violence Shelters
P44 In-Home Assistance
P45 Family Services for Adolescent Parents
P46 Family Counseling
P47 Pregnancy Centers
P50 Personal Social Services
P51 Financial Counseling
P52 Transportation Assistance
P58 Gift Distribution
P60 Emergency Assistance
P61 Travelers’ Aid
P62 Victims’ Services
P70 Residential Care & Adult Day Programs
P71 Adult Day Care
P73 Group Homes
P74 Hospices
P75 Supportive Housing for Older Adults
P80 Centers to Support the Independence of Specific Populations
P81 Senior Centers
P82 Developmentally Disabled Centers
P84 Ethnic, Immigrant Centers
P85 Homeless Centers
P86 Blind/Visually Impaired Centers
P87 Deaf/Hearing Impaired Centers
P88 LGBT Centers
P99 Human Services N.E.C.*.

Q - International, Foreign Affairs, and National Security

Code OOrganization
Q01 Alliance/Advocacy Organizations
Q02 Management & Technical Assistance
Q03 Professional Societies, Associations
Q05 Research Institutes and Pubic Policy Analysis
Q11 Single Organization Support
Q12 Fund Raising and Fund Distribution
Q19 Support N.E.C.*.
Q20 Promotion of International Understanding
Q21 International Cultural Exchange
Q22 International Academict Exchange
Q23 International Exchange, N.E.C.*.
Q30 International Development
Q31 International Agricultural Development
Q32 International Economic Development
Q33 International Relief
Q34 International Education Development
Q35 International Democracy & Civil Society Development
Q36 International Science & Technology Development
Q38 International Environment, population & Sustainability
Q39 International Health Development
Q40 International Peace and Security
Q41 Arms Control, Peace
Q42 United Nations Association
Q43 National Security
Q50 International Affairs, Foreign Policy, & Globalization
Q51 International Economic & Trade Policy
Q70 International Human Rights
Q71 International Migration, Refugee Issues
Q99 International, Foreign Affairs, and National Security N.E.C.*.

R - Civil Rights, Social Action, Advocacy (R)

Code Organization
R01 Alliance/Advocacy
R02 Management & Technical Assistance
R03 Professional Societies, Associations
R05 Research Institutes and Public Policy Analysis
R11 Single Organization Support
R12 Fund Raising and Fund Distribution
R19 Support N.E.C.*
R20 Civil Rights
R21 Immigrant’s Rights
R22 Minority Rights
R23 Disabled Persons’ Rights
R24 Women’s Rights
R25 Seniors’ Rights
R26 Lesbian, Gay Rights
R27 Patient’s Rights
R28 Children’s Rights
R29 Employee & Workers Rights
R30 Intergroup, Race Relations
R40 Voter Education, Registration
R60 Civil Liberties
R61 Reproductive Rights
R62 Right to Life
R63 Censorship, Freedom of Speech and Press Issue
R65 Freedom of Religion Issues
R67 Right to Die, Euthanasia Issues
R99 Civil Rights, Social Action, Advocacy N.E.C.*.

S - Community Improvement, Capacity Building

Code Organization
S01 Alliance/Advocacy
S02 Management & Technical Assistance
S03 Professional Societies, Associations
S05 Research Institutes and Public Policy Analysis
S11 Single Organization Support
S12 Fund Raising and Fund Distribution
S19 Support N.E.C.*
S20 Community, Neighborhood Development
S21 Community Coalitions
S22 Neighborhood, Block Associations
S30 Economic Development
S31 Urban, Community Economic Development
S32 Rural Economic Development
S40 Business and Industry
S41 Chambers of Commerce & Business Leagues
S43 Small Business Development
S46 Boards of Trade
S47 Real Estate Associations
S50 Nonprofit Management
S80 Community Service Clubs
S81 Women’s Service Clubs
S82 Men’s Service Clubs
S99 Community Improvement, Capacity Building N.E.C

T - Philanthropy, Voluntarism and Grantmaking Foundations

T01 Alliance/Advocacy
T02 Management & Technical Assistance
T03 Professional Societies, Associations
T05 Research Institutes and Public Policy Analysis
T11 Single Organization Support
T12 Fund Raising and Fund Distribution
T19 Support N.E.C.*
T20 Private Grantmaking Foundations
T21 Corporate Foundations
T22 Private Independent Foundations
T23 Private Operating Foundations
T30 Public Foundations
T31 Community Foundations
T40 Voluntarism Promotion
T50 Philanthropy, Charity Voluntarism Promotion
T70 Federated Giving Programs
T90 Named Trusts N.E.C
T99 Philanthropy, Voluntarism, and Grantmaking Foundations N.E.C

U - Science and Technology

U01 Alliance/Advocacy
U02 Management & Technical Assistance
U03 Professional Societies, Associations
U05 Research Institutes and Public Policy Analysis
U11 Single Organization Support
U12 Fund Raising and Fund Distribution
U19 Support N.E.C.*
U20 General Science
U21 Marine Science and Oceanography
U30 Physical & Earth Sciences
U31 Astronomy
U33 Chemistry, Chemical Engineering
U34 Mathematics
U36 Geology
U40 Engineering and Technology
U41 Computer Science
U42 Engineering
U50 Biological & Life Sciences
U99 Science and Technology N.E.C

V - Social Science

V01 Alliance/Advocacy
V02 Management & Technical Assistance
V03 Professional Societies, Associations
V05 Research Institutes and Public Policy Analysis
V11 Single Organization Support
V12 Fund Raising and Fund Distribution
V19 Support N.E.C.*
V20 Social Science
V21 Anthropology, Sociology
V22 Economic
V23 Behavioral Science
V24 Political Science
V25 Population Studies
V26 Law, Jurisprudence
V30 Interdisciplinary Research
V31 Black Studies
V32 Women’s Studies
V33 Ethnic Studies
V34 Urban Studies
V35 International Studies
V36 Gerontology
V37 Labor Studies
V99 Social Science N.E.C

W - Public & Societal Benefit

W01 Alliance/Advocacy
W02 Management & Technical Assistance
W03 Professional Societies, Associations
W05 Research Institutes and Public Policy Analysis
W11 Single Organization Support
W12 Fund Raising and Fund Distribution
W19 Support N.E.C.*
W20 Government and Public Administration
W22 Public Finance, Taxation, Monetary Policy
W24 Citizen Participaton
W30 Military, Veteran’ Organizations
W40 Public Transportation Systems
W50 Telecommunications
W60 Financial Institutions
W61 Credit Unions
W70 Leadership Development
W80 Public Utilities
W90 Consumer Protection
W99 Public, Society Benefit N.E.C

X - Religion-Related

X01 Alliance/Advocacy
X02 Management & Technical Assistance
X03 Professional Societies, Associations
X05 Research Institutes and Public Policy Analysis
X11 Single Organization Support
X12 Fund Raising and Fund Distribution
X19 Support N.E.C.*
X20 Christianity
X21 Protestant
X22 Roman Catholic
X30 Judaism
X40 Islam
X50 Buddhism
X70 Hinduism
X80 Religious Media, Communications
X81 Religious Film, Video
X82 Religious Television
X83 Religious Printing, Publishing
X84 Religious Radio
X90 Interfaith Coalitions
X99 Religion Related N.E.C

Y - Mutual/membership Benefit

Y01 Alliance/Advocacy
Y02 Management & Technical Assistance
Y03 Professional Societies, Associations
Y05 Research Institutes and Public Policy Analysis
Y11 Single Organization Support
Y12 Fund Raising and Fund Distribution
Y19 Support N.E.C.*
Y20 Insurance Providers
Y22 Local Benevolent Life Insurance Associations
Y23 Mutual Insurance Company & Associates
Y24 Supplemental Unemployment Compensation
Y25 State-Sponsored Worker’s Compensation Reinsurance Organizations
Y30 Pension and Retirement Funds
Y33 Teachers Retirement Fund Association
Y34 Employee Funded Pension Trusts
Y35 Multi-Employer Pension Plans
Y40 Fraternal Societies
Y41 Fraternal Beneficiary Societies
Y42 Domestic Fraternal Societies
Y43 Voluntary Employees Beneficiary (Non-Government)
Y44 Voluntary Employees Beneficiary (Government)
Y50 Cemeteries
Y99 Mutual/Membership Benefit N.E.C

Z - Unknown

Z99 Unknown