- 25.7.1 Exempt Organizations/Business Master File and Support Processing
- 220.127.116.11 Program Scope and Objectives
- 18.104.22.168 Overview of Exempt Organizations Business Master File
- 22.214.171.124 EO/BMF Submodule Records
- 126.96.36.199.1 EO Entity Record
- 188.8.131.52.2 EO/BMF Processing Procedures
- 184.108.40.206.3 Transaction Codes (TC)
- 220.127.116.11.4 TC Descriptions
- 18.104.22.168.5 BMF TC Definer Codes
- 22.214.171.124.5.1 Definer Codes
- 126.96.36.199.6 EO/BMF Entity Module
- 188.8.131.52.6.1 Data Fields
- 184.108.40.206.7 EO Section of the BMF
- 220.127.116.11.7.1 Data Fields
- 18.104.22.168 Specific EO Return Elements on the BMF
- 22.214.171.124 Request for IDRS Input
- 126.96.36.199 Form 2363-A Preparation Instructions
- Exhibit 25.7.1-1 EO/BMF Name Abbreviations
- Exhibit 25.7.1-2 Table of EO Status, TF, and AF Codes
- Exhibit 25.7.1-3 Table of EO SS and CL Codes
- Exhibit 25.7.1-4 Universal Location Codes
- Exhibit 25.7.1-5 BMF Filing Requirements
- Exhibit 25.7.1-6 North American Industry Classification System (NAICS CODES)
Part 25. Special Topics
Chapter 7. Exempt Organizations Business Master File
Section 1. Exempt Organizations/Business Master File and Support Processing
November 14, 2019
(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.
(1) All dates in the IRM section have been changed to reflect January 01, 2020.
(2) Editorial changes made throughout.
(3) IRM 188.8.131.52 through 184.108.40.206.7 - Added Management and Internal Controls.
(4) IRM 220.127.116.11 - Added Posting Delay Code.
(5) IRM 18.104.22.168 - Reorganized Form 2636-A instructions, added reference to IRM 2.4.10-2, Command Code EOCHG, added Definer Code D, added new Box 6 Posting Delay Codes.
(6) IRM 22.214.171.124(2) b and h- Changed examples to match fictional approved names.
Jennifer A. Jett
Director, Business System Planning
Government Entities and Shared Services
Tax Exempt and Government Entities
This IRM contains procedures and instructions for identifying and processing Exempt Organization data posted to the Exempt Organizations/Business Master File (EO/BMF). See IRM 126.96.36.199, Overview of Exempt Organizations Business Master File.
See IRM 188.8.131.52, Overview of Exempt Organizations Business Master File.
See IRM 184.108.40.206, Overview of Exempt Organizations Business Master File.
See IRM 220.127.116.11.2, Elements and Use of the EO/BMF
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
This IRM contains procedures and instructions for identifying and processing Exempt Organization data posted to the Exempt Organizations/Business Master File (EO/BMF).
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.
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
Items posted to the EOMF included, but weren’t limited to:
The EO/BMF, of magnetic tape records, constitutes IRS EOs basic record source. Each record is divided into two parts:
An entity module of data identifying and describing the EO and its exemption
A return section of data from EO returns and examinations.
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:
Independent organizations covered by individual rulings or determination letters
Organizations covered by group exemption letters and required to file EO returns (including both central and subordinate organizations)
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).
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.
The EO/BMF produces the following, for HQ and AO, EO information needs:
Management information reports
The Martinsburg Computing Center (MCC):
Maintains the tape file, which produces Master File tables for HQ and AOs.
Refers the tapes to the service centers or Detroit Computing Center (DCC) for production of appropriate printouts.
The data unique to EO (subsection (SS), classification (CL), etc.) is stored in the EO Section (Submodule) of the BMF entity.
Any common data (Filing Requirements (FRs), etc.) is stored in the regular section of the BMF entity.
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 18.104.22.168.2 EO/BMF Processing Procedures Exhibit 25.7.1-1 EO/BMF Name Abbreviations Exhibit 25.7.1-2 Table of EO Status, (TF) and AF Codes Exhibit 25.7.1-3 Table of EO SS and CL Codes
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.
Under the EO/BMF system, there are records on tape which contain data essential to administer the EO functions. The data consists of:
Name and address
Type of organization,
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.
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.
Changes are made to an EO/BMF account using Integrated Data Retrieval System (IDRS) Command Code (CC) EOREQ/EOCHG or EACS.
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.
When Document Code 80 is used, it changes only the account for the Employer Identification Number (EIN) input.
Document Code 81 changes the Group Exemption Number (GEN) File at MCC and updates all accounts with a common GEN on the BMF.
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.
If the transaction is for one account, an EIN must be present.
TC 016 (Document Code 81) can also be used to change entity data to all organization(s) exempt under the same (GEN).
TC 000 — Document Code 80
Use when the EIN isn’t on the BMF. You may also use this TC to establish 941 FRs simultaneously.
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.
Use when adding an EO/BMF account that isn’t a member of a Group Ruling.
TC 000 — Document Code 81
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.
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.
TC 012 — Document Code 80
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.
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.
TC 013 — Document Code 80
Use when the Organization/Primary Name is changed. TC 013 may also be used to change the name and address of the EO account.
TC 014 — Document Code 80
Use this code when changing the address of an organization.
You may also input the care of (c/o) name and/or foreign or location addresses with this TC.
TC 016 — Document Code 80
Use when changing or adding exemption data to an account that is already on the BMF.
TC 016 — Document Code 81
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).
This TC will generate a transaction identical to the input TC 016, for every subordinate on the GEN File with a common GEN.
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.
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.
When Definer Code A, B, or C is used, all or one may be present with TC 016, Document Code 80 or 81.
When the TC is 012, Document Code 80, Definer Code A can be the only code present.
The use and required input for each Definer Code are explained below.
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.
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).
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.
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.
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.
Definer Code B, Document Code 80 — TC 016. Input ST and Date (YYYYMM) and RM.
Definer Code B, Document Code 81 — TC 016. Input "FROM GEN" . Input ST and Date (YYYYMM) and RM.
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.
Definer Code C, Document Code 80 — TC 016. Input GEN, RD and/or AF Code and RM.
Definer Code C, Document Code 81 — TC 016. Input "FROM GEN" . Input RD and/or AF Code and RM.
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:
NC and CD
Employment Code (EC)
Filing Requirement Code (FRC)
BMF Print Name Lines
Address/City/State and Zip
Primary Location Code (PLC)
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.
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.
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.
CD — The check digit is created from the EIN when the account posts to the BMF. It can’t be changed.
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.
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.
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.
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.
Print Name Lines — Four name lines are created from the EO Section in the following order:
C/O Name (in care of name)
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.
Address/City/State and Zip — A Document Code 63 or 80 can change the address data from the return.
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.
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.
CC EOCHG can only change the information on the EO Submodule (EO Section) as identified below.
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.
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.
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:
An entity is found in a closed status on EACS/EDS.
A copy of a determination letter has been received,
To reestablish a good status after Status 20 or 21 has posted.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Advance Ruling Date (AD) — If the organization has an "advance ruling," the AO must input the AD. The AD should be shown on IDRS.
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.
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.
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 ($$) in the SN field (CC EOCHG) will delete a Sort Name on the BMF.
In Care of Name (CO) — When the organization requests that all correspondence be addressed in care of someone, this name must be present. The input of two dollar signs ($$) will delete a "Care of Name" on the BMF.
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.
The following data elements are transcribed from EO returns and posted to the EO/BMF.
Total Assets (End of Year)
Total Income or Gross receipts (depending on return)
Asset Code derived from a) above
Income Code derived from b) above
Fields a–d are retained on the EO/BMF.
Form 2363-A is used to establish or change EO accounts on the BMF. Form 2363-A must be used to:
Add an EO Submodule to an account on the BMF
Update an EO Submodule to a BMF account already established on the BMF
Add or update the account of a parent or subordinate of a group on the BMF and the GEN File
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).
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.
The following lists the CC EOCHG format fields:
Posting Delay Code
New Name Control
Floating Fields — four available lines
Name — four available lines
City, State, and Zip Code
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
The following chart shows the valid fields with each document code:
Field DOCUMENT CODE 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
See below and IRM 2.4.10-2, Command Code EOCHG, for specific instructions to prepare Form 2363-A:
Employer ID Number (EIN) (Box 1) — Enter the 9 digit Employer Identification Number (EIN).
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.
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
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.
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
New Name Control
City, State, Zip and the address, if present
ST and Date
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.
(Campus Use Only)
Organization Name and New Name Control or Sort Name
City, State, Zip and the address, if present
One FR — NR,, 941, 720, 940, 943, 990-T, 2290, or 11 must be input.
New Name Control
City, State and Zip
An address must be input, if present
The Area Office (AO) may also be input
One of the following floating fields must be present:
DY (Deductibility Code and Year)
TO (Type of Organization Code)
Area Office (AO)
FF (File Folder Number)
PP (Pension Plan)
AD (Advance Ruling)
LC (Large Case Code)
SN (Sort Name)
Co (In-Care-Of Name)
FA (Foreign Address/Location Address
One of the following floating fields must be present:
DY (Deductibility Code and Year)
FF (File Folder Number)
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. 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. 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 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.
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.
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 22.214.171.124 (2)(b) for Name Control rules and examples.
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 "Shererd 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 A surname is part of the name and it appears in one of the first two name lines A special edit character is needed. If a Fund or Foundation contains a surname, edit an AT sign immediately before the "@" surname. Enter the "@" sign in either the first or second name line. 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.
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.
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 "$$" in the first (left most) position after the CO literal. Document Code 80 TC may be 000, 013, 014, or 016. Document Code 81 TC must be 000.
Foreign or Location Address (FA) (Box 12, 15, 16)— Document Code 80 or 81 — Enter the street address when the organization is located in a foreign country. Also, enter the complete address when the account has a mailing address, but is located at a different place.
If Action FA is being input The first (left most) position after the FA literal must be an alpha or numeric and must consist of 2–35 characters. Abbreviate, if necessary. FA is being deleted Input FA "$$" 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.
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.
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.
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.
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.
Floating Fields — The chart in IRM 126.96.36.199 (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.
Prior SS Code and ST data will be maintained at the Master File and available for reference on IDRS.
Subsection Code (SS) (Box 17) — Document Code 80 or 81 — Enter the appropriate SS Code from Exhibit 25.7.1-3, 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:
SS must be 01–20, 23, or 70
Definer Code must be A.
If the SS=03, the TF must be 09–18.
80 Complete the following validity and consistency checks:
SS must be 01–27, 40, 50, 60, 70, 71, 80, 81, 90–93.
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.
If the TC is 012 or 016, the Definer Code must be A.
To delete a SS Code, input SS 99.
TF (Box 18) — Document Code 80 or 81 — Enter the appropriate TF from Exhibit 25.7.1-2, 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:
Definer Code must be B.
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:
ST = 01, the SS must be 01–25, 40, 50, 60, 70, or 80.
ST = 07, the SS mustn’t be input and the FRC must be a 990-T of 1 and a 990 of 6.
ST = 10, the SS mustn’t be input and the FRC must be a 990 of 6.
ST = 11, the SS mustn’t be input and the FRC must be a 990 of 6.
ST = 12, the SS must be 90–93 and the FRC must be as follows:
SS = 90, the FRC must be a 5227 of 1 or 2.
SS = 91, the FRC must be a 990 of 1 or 2.
SS = 92, the FRC must be a 990-PF of 1.
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:
ST = 01, the SS must be 01–25, 40, 50, 60, 70, or 80.
ST = 06, 07, 10, 11, or 40, the SS must be 99 or not input.
ST = 12, the SS must be 90–92.
ST = 18, the SS must be 92.
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:
ST = 18, the SS must be 92.
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 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
CL Code (Box 19) — Document Code 80 or 81 — Enter the appropriate CL Code from Exhibit 25.7.1-3, 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.
AF Code (Box 20) — Document Code 80 or 81 Enter the appropriate AF Code from Exhibit 25.7.1-2, 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.
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:
TO = 1, SS must = 01–16, 19, 20, 23, 25, 40, 50, 60, 70, or 80.
TO = 2, SS must = 03–15, 17–22, 24, 25, 40, 50, 60, 70, or 80.
TO = 3, SS must = 03, 50, 80, or 92.
TO = 4, SS must = 40.
TO = 5, SS must = 01–21, 23, 40, 50, 60, or 70.
TO = 6, SS must = 91 or 92.
The Document Code is 81 The TC must be 016 and the following items must be present:
Definer Code must be D.
TO must equal 5.
ST and Date (Box 22) — Document Code 80 or 81 — Enter the appropriate ST from Exhibit 25.7.1-2, Table of EO Status, TF, and AF Codes. For additional details on these codes see IRM 188.8.131.52.7.1, 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:
Definer Code must be B.
The ST must be 01–20, 22, 26, or 29.
ST is input as Status Code Enter as CCYYMM
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.
If the TC is 000 — ST must be 01 or 70–72.
If the TC is 016, the Definer Code must be C.
81 TC must be 016 and the Definer Code must be C.
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.
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.
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:
NG must be between 0002–9999
AF must be a 6, 7, 8 or 9.
ST must be 01.
81 000 NG must be between 0002–0099. 80 016 Input the following:
Input Definer Code C.
If the NG is 9999, the FG must be input and the AF must be 1, 2, or 3.
If the NG is 0002–9999, the AF must be 6, 7, 8, or 9.
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:
AOs — 11, 31, 52, 75 or 95
HQ — 50
District Location (DL) (Box 29) — Document Code 80 or 81 Enter a two (2) digit code from Exhibit 25.7.1-4, 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.
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" .
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.
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.
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.
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 80 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.
Filing Requirements (Box 38) - Document Codes 80 or 81
Enter a number in the box or boxes to indicate the appropriate FRC of each organization. See Exhibit 25.7.1-5, BMF Filing Requirements, "FRC" column, for BMF FRC numerics.
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.
If the Document Code is 80, a positive FRC is added by TC 000, 012 or 016.
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.
The validity and consistency checks must be performed when the input FRC is greater than zero (positive).
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:
Document Code 80
Pension Plan (PP) field ‘2’.
Input a zero in the position of the FRC being deleted.
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.
The FY must always be input if the FRC is for a 990, 990-PF, 990-T, 5227, 1041, 1065 or 1120.
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. 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. 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. 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 maybe 000, 012, or 016. If the Document Code is 80 with a TC 012 or 016:
The Definer Code must be an "A"
The SS Code must be 02–25, 50, 60, or 70; and
The 990 FRC must be 01, 02, 04, 06, 04, or 13; or
The 990-PF FRC must be a 1.
If the SS Code isn’t input, the Definer Code must be a "B" , with a ST of 06, 07, 10, or 11; and,
If the ST is 07, 10, or 11, then the 990 FRC must be 01, 02, 04, 06, or 13; or
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:
The SS Code must be 02–25, 50, 60, or 70; or
The Status must be 07, 10, or 11,
The 990 FRC must be 01, 02, 04, 06, or 13; or
The 990-PF FRC must be a 1.
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" .
If 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" . INPUT 990
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
— — — 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.
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.
Preparer's Information (Boxes 40-43) - Document Code 80 or 81.
Prepared by (Signature) (Box 40)— Enter the name of the person who prepared this form.
Date Signed (Block to the right of Box 40) - Enter the current date in this block.
Organization Symbols (Box 41)— Enter function, group number, etc.
Preparers’ Group or IDRS Number (Box 42)
Preparers’ phone number (Box 43) - Enter phone number of the person who prepared this form.
Standard Union Abbreviations - (AFL-CIO affiliated unless otherwise shown)
|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
|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
|00/blank||EO Section established without a status|
|06||State operated university or college filing Form 990-T|
|07||Church filed a Form 990-T—Active|
|10||Post-Examination of Church—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|
|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
|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
|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)|
|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)|
|04||2||Local association of employees||501(c)(4)|
|04||3||Social welfare organization||501(c)(4)|
|06||1||Board of Trade||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)|
|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)|
|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)|
|81||1||Qualified State-Sponsored Tuition Program||529|
|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)|
|04||New England (Massachusetts)||58||Georgia|
|06||Connecticut/Rhode Island||*59||North Florida|
|*16||Upstate New York (Buffalo)||66||Puerto Rico|
|22||New Jersey||72||Gulf Coast (Louisiana)|
|*33||Southern California (Laguna Niguel)||*75||North Texas|
|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)|
|56||North Carolina/South Carolina|
* Denotes Zip Code Range for Determination of Correct District Office as follows:
|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|
|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 1/1 months 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|
|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.|
|CODE||NATURE OF BUSINESS|
|115000||Support Activities for Agriculture and Forestry|
|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|
|621000||Ambulatory Health Care Services|
|623000||Nursing and Residential Care Facilities|
|711000||Performing Arts, Spectator Sports, and Related Industries|
|712000||Museums, Historical Sites, and Similar Institutions|
|713000||Amusement, Gambling, and Recreation Industries|
|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|
A - Arts, Culture, and Humanities (NTEE CODES)
|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|
|A30||Media, Communications Organizations|
|A40||Visual Arts Organization|
|A50||Museum, Museum Activities|
|A56||Natural History, Natural Science Museums|
|A57||Science and Technology Museums|
|A60||Performing Arts Organizations|
|A61||Performing Arts Centers|
|A6C||Music Groups, Bands, Ensembles|
|A6E||Performing Arts Schools|
|A80||Historical Societies, Related Historical Activities|
|A90||Arts Service Organizations and Activities|
|A99||Arts, Culture, and Humanities N.E.C.*.|
B - Education
|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|
|B80||Student Services, Organizations of Students|
|B82||Scholarships, Student Financial Aid Services, Awards|
|B83||Student Sororities, Fraternities|
|B90||Educational Services and Schools — Other|
|B92||Remedial Reading, Reading Encouragement|
C - Environmental Quality, Protection, and Beautification
|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|
|C30||Natural Resources Conservation and Protection|
|C32||Water Resources, Wetlands Conservation and Management|
|C34||Land Resources Conservation|
|C35||Energy Resources Conservation and Development|
|C40||Botanical, Horticultural, and Landscape Services|
|C41||Botanical Gardens, Arboreta and Botanical Organizations|
|C42||Garden Club, Horticultural Program|
|C50||Environmental Beautification and Aesthetics|
D - Animal — Related
|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|
|D34||Wildlife Sanctuary, Refuge|
|D50||Zoo, Zoological Society|
|D60||Other Services — Specialty Animals|
|D61||Animal Training, Behavior|
|D99||Animal — Related N.E.C.*.|
E - Health — General and Rehabilitative
|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|
|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
|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 — Multipurpose and N.E.C.*.|
|F31||Psychiatric, Mental Health Hospital|
|F32||Community Mental Health Center|
|F33||Group Home, Residential Treatment Facility — Mental Health Related|
|F40||Hot Line, Crisis Intervention Services|
|F42||Rape Victim Services|
|F50||Addictive Disorders N.E.C.*.|
|F53||Eating Disorder, Addiction|
|F60||Counseling, Support Groups|
|F70||Mental Health Disorders|
|F80||Mental Health Association, Multipurpose|
|F99||Mental Health, Crisis Intervention N.E.C.*.|
G - Diseases, Disorders, Medical Disciplines
|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||Nonmonetary Support N.E.C.*.|
|G20||Birth Defects and Genetic Diseases|
|G40||Diseases of Specific Organs|
|G41||Eye Diseases, Blindness and Vision Impairments|
|G42||Ear and Throat Diseases|
|G43||Heart and Circulatory System Diseases, Disorders|
|G50||Nerve, Muscle and Bone Diseases|
|G60||Allergy Related Diseases|
|G70||Digestive Diseases; Disorders|
|G80||Specifically Named Diseases|
|G99||Diseases, Disorders, Medical Disciplines N.E.C.*.|
H - Medical Research
|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||Nonmonetary Support N.E.C.*.|
|H20||Birth Defects, Genetic Diseases Research|
|H25||Down Syndrome Research|
|H40||Specific Organ Research|
|H42||Ear and Throat Research|
|H43||Heart, Circulatory Research|
|H48||Brain Disorders Research|
|H50||Nerve, Muscle, Bone Research|
|H60||Allergy Related Disease Research|
|H70||Digestive Disease, Disorder Research|
|H80||Specifically Named Diseases Research|
|H83||Alzheimer’s Disease Research|
|H90||Medical Specialty Research|
|H92||Biomedicine, Bioengineering Research|
|H96||Neurology, Neuroscience Research|
|H99||Medical Research N.E.C.*.|
I - Crime, Legal Related
|I02||Management & Technical Assistance|
|I03||Professional Societies, Associations|
|I05||Research Institutes and/or Public Policy Analysis|
|I11||Single Organization Support|
|I12||Fund Raising and/or Fund Distribution|
|I19||Nonmonetary Support N.E.C.*.|
|I20||Crime Prevention N.E.C.*.|
|I23||Drunk Driving Related|
|I30||Correctional Facilities N.E.C.*.|
|I31||Transitionai Care, Half-Way House for Offenders, Ex-Offenders|
|I40||Rehabilitation Services for Offenders|
|I43||Services to Prisoners and Families — Multipurpose|
|I50||Administration of Justice, Courts|
|I51||Dispute Resolution, Mediation Services|
|I60||Law Enforcement Agencies (Police Departments)|
|I70||Protection Against, Prevention of Neglect, Abuse, Exploitation|
|I71||Spouse Abuse, Prevention of|
|I72||Child Abuse, Prevention of|
|I73||Sexual Abuse, Prevention of|
|I83||Public Interest Law, Litigation|
|I99||Crime, Legal Related N.E.C.*.|
J - Employment, Job Related
|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||Nonmonetary Support N.E.C.*.|
|J20||Employment Procurement Assistance, Job Training|
|J21||Vocational Counseling, Guidance and Testing|
|J33||Sheltered Remunerative Employment, Work Activity Center N.E.C.*.|
|J40||Labor Unions, Organizations|
|J99||Employment, Job Related N.E.C.*.|
K - Food, Agriculture, and Nutrition
|K02||Management & Technical Assistance|
|K03||Professional Societies, Associations|
|K05||Research Institutes and/or Public Policy Analysis|
|K11||Single Organization Support|
|K12||Fund Raising and/or Fund Distribution|
|K19||Nonmonetary Support N.E.C.*.|
|K26||Livestock Breeding, Development, Management|
|K28||Farm Bureau, Grange|
|K30||Food Service, Free Food Distribution Programs|
|K31||Food Banks, Food Pantries|
|K35||Eatery, Agency, Organization Sponsored|
|K36||Meals on Wheels|
|K99||Food, Agriculture, and Nutrition N.E.C.*.|
L - Housing, Shelter
|L02||Management & Technical Assistance|
|L03||Professional Societies, Associations|
|L05||Research Institutes and/or Public Policy Analysis|
|L11||Single Organization Support|
|L12||Fund Raising and/or Fund Distribution|
|L19||Nonmonetary Support N.E.C.*.|
|L20||Housing Development, Construction, Management|
|L21||Public Housing Facilities|
|L22||Senior Citizens’ Housing/Retirement Communities|
|L30||Housing Search Assistance|
|L40||Low-Cost Temporary Housing|
|L41||Homeless, Temporary Shelter For|
|L50||Housing Owners, Renters Organizations|
|L80||Housing Support Services — Other|
|L81||Home Improvement and Repairs|
|L82||Housing Expense Reduction Support|
|L99||Housing, Shelter N.E.C.*.|
M - Public Safety, Disaster Preparedness, and Relief
|M02||Management & Technical Assistance|
|M03||Professional Societies, Associations|
|M05||Research Institutes and/or Public Policy Analysis|
|M11||Single Organization Support|
|M12||Fund Raising and/or Fund Distribution|
|M19||Nonmonetary Support N.E.C.*.|
|M20||Disaster Preparedness and Relief Services|
|M23||Search and Rescue Squads, Services|
|M24||Fire Prevention, Protection, Control|
|M41||First Aid Training, Services|
|M99||Public Safety, Disaster Preparedness, and Relief N.E.C.*.|
N - Recreation, Sports, Leisure, Athletics
|N02||Management & Technical Assistance|
|N03||Professional Societies, Associations|
|N05||Research Institutes and/or Public Policy Analysis|
|N11||Single Organization Support|
|N12||Fund Raising and/or Fund Distribution|
|N19||Nonmonetary Support N.E.C.*.|
|N20||Recreational and Sporting Camps|
|N30||Physical Fitness and Community Recreational Facilities|
|N31||Community Recreational Centers|
|N32||Parks and Playgrounds|
|N40||Sports Training Facilities, Agencies|
|N50||Recreational, Pleasure, or Social Club|
|N52||Fairs, County and Other|
|N60||Amateur Sports Clubs, Leagues, N.E.C.*.|
|N61||Fishing, Hunting Clubs|
|N64||Soccer Clubs, Leagues|
|N65||Football Clubs, Leagues|
|N66||Tennis, Racquet Sports Clubs, Leagues|
|N67||Swimming, Water Recreation|
|N68||Winter Sports (Snow and Ice)|
|N70||Amateur Sports Competitions|
|N71||Olympics Committees and Related International Competitions|
|N80||Professional Athletic Leagues|
|N99||Recreation, Sports, Leisure, Athletics N.E.C.*.|
O - Youth Development
|O02||Management & Technical Assistance|
|O03||Professional Societies, Associations|
|O05||Research Institutes and/or Public Policy Analysis|
|O11||Single Organization Support|
|O12||Fund Raising and/or Fund Distribution|
|O19||Nonmonetary Support N.E.C.*.|
|O20||Youth Centers, Clubs, Multipurpose|
|O23||Boys and Girls Clubs (Combined)|
|O30||Adult, Child Matching Programs|
|O31||Big Brother, Big Sister|
|O41||Boy Scouts of America|
|O42||Girl Scouts of the U.S.A.|
|O50||Youth Development Programs, Other|
|O51||Youth Community Service Clubs|
|O52||Youth Development — Agricultural|
|O53||Youth Development — Business|
|O54||Youth Development — Citizenship Program|
|O55||Youth Development — Religious Leadership|
|O99||Youth Development N.E.C.*.|
P - Human Services — Multipurpose and Other
|P02||Management & Technical Assistance|
|P03||Professional Societies, Associations|
|P05||Research Institutes and/or Public Policy Analysis|
|P11||Single Organization Support|
|P12||Fund Raising and/or Fund Distribution|
|P19||Nonmonetary Support N.E.C.*.|
|P20||Human Service Organizations — Multipurpose|
|P21||American Red Cross|
|P26||Volunteers of America|
|P27||Young Men’s or Women’s Associations (YMCA, YWCA, YWHA, YMHA)|
|P28||Neighborhood Centers, Settlement Houses|
|P30||Children’s, Youth Services|
|P33||Child Day Care|
|P42||Single Parent Agencies, Services|
|P43||Family Violence Shelters, Services|
|P44||Homemaker, Home Health Aid|
|P45||Family Services, Adolescent Parents|
|P50||Personal Social Services|
|P51||Financial Counseling, Money Management|
|P52||Transportation, Free or Subsidized|
|P60||Emergency Assistance (Food, Clothing, Cash)|
|P70||Residential, Custodial Care|
|P72||Half-Way House (Short-Term Residential Care)|
|P73||Group Home (Long Term)|
|P75||Senior Continuing Care Communities|
|P80||Services to Promote the Independence of Specific Populations|
|P81||Senior Centers, Services|
|P82||Developmentally Disabled Centers, Services|
|P84||Ethnic, Immigrant Centers, Services|
|P85||Homeless Persons Centers, Services|
|P86||Blind/Visually Impaired Centers, Services|
|P87||Deaf/Hearing Impaired Centers, Services|
|P99||Human Services — Multipurpose and Other N.E.C.*.|
Q - International, Foreign Affairs, and National Security
|Q02||Management & Technical Assistance|
|Q03||Professional Societies, Associations|
|Q05||Research Institutes and/or Pubic Policy Analysis|
|Q11||Single Organization Support|
|Q12||Fund Raising and/or Fund Distribution|
|Q19||Nonmonetary Support N.E.C.*.|
|Q20||Promotion of International Understanding|
|Q21||International Cultural Exchange|
|Q22||International Student Exchange and Aid|
|Q23||International Exchanges, N.E.C.*.|
|Q30||International Development, Relief Services|
|Q31||International Agricultural Development|
|Q32||International Economic Development|
|Q40||International Peace and Security|
|Q41||Arms Control, Peace Organizations|
|Q42||United Nations Association|
|Q43||National Security, Domestic|
|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)
|R02||Management & Technical Assistance|
|R03||Professional Societies, Associations|
|R05||Research Institutes and/or Public Policy Analysis|
|R11||Single Organization Support|
|R12||Fund Raising and/or Fund Distribution|
|R19||Nonmonetary Support N.E.C.*.|
|R20||Civil Rights, Advocacy for Specific Groups|
|R23||Disabled Persons’ Rights|
|R26||Lesbian, Gay Rights|
|R30||Intergroup, Race Relations|
|R40||Voter Education, Registration|