Part 25. Special Topics
Chapter 7. Exempt Organizations Business Master File
Section 5. Exempt Organizations Extracts and On-Line Programs
November 30, 2016
(1) This transmits revised IRM 25.7.5, Exempt Organizations/Business Master File Handbook (EO/BMF), Exempt Organizations Extracts and On-Line Programs.
(1) All dates have been changed to reflect January 01, 2017.
(2) Various grammatical and editorial changes made throughout the IRM.
(3) IRM 18.104.22.168 - Updated the website link for locating EO BMF extracts.
Sean E. O’ Reilly
Acting Director, Business System Planning (BSP)
Government Entities and Shared Services
Tax Exempt and Government Entities
The Exempt Organizations (EO) Standard Extract Program is a computer program that is run monthly (except in January) at the Martinsburg Computing Center (MCC), to extract entity and limited return information from EO accounts on the Business Master File (BMF).
IRS employees, and, to the extent provided in IRC 6104 members of the general public may use Standard Extract listings
Standard Extract data has proven useful in providing information on specific types or classes of organizations, without doing special programming to extract this data. Typical examples for using this data include:
Identify all organizations exempt under a specific IRC subsection
All status 20 organizations located within a certain Area Office (AO)
All organizations containing a specific group exemption number, activity code (see Document 6379, Exempt Organizations Management Information Systems Codes) or accounting period, etc..
You may use downloadable EO files found on https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf, and data on the Return Information Control System (RICS) database, to obtain extracts previously handled by the standard extract program.
The following management information reports are sent to the AO:
Private School Listing
Group Exemption Roster (Document 6023)
EO Private Foundation Listing
The Group Exemption Roster serves as a convenient reference and provides key data on:
Processing applications for exemption (EACS/EDS)
Preparing vouchers for the Master File systems
Processing required returns from EOs
Responding to information requests concerning organizations holding group exemptions.
Document 6023, Group Exemption Roster is produced semi-annually in February and August. The document contains:
A table of Master File abbreviations for organizations holding group exemptions.
An alphabetic listing of all central organizations covered by a group exemption still in effect.
A listing, in numeric sequence by Group Exemption Number, of all active group rulings.
The alphabetic listing will show all accounts with:
An Affiliation Code of "6" or "8" (parent)
The Parent’s name (50 characters)
Group Exemption Number (GEN)
File Folder Number
Primary Activity Code
Deductibility Code and Year
The City and State where the parent is currently located
The total number of active central organizations, as of the revision date, is at the end of the alphabetic listing, following the last account. The numeric listing contains the same organizations in GEN order but also shows the number of subordinate organizations with the same GEN (Number of Local Affiliates or NLA). This information may be used to reply to inquiries concerning the number of active subordinates with the same GEN. It also contains the parent EIN and GEN.
The roster can be used to identify organizations that may be covered by a group ruling. See Exhibit 25.7.5-1, Group Exemption Roster, for an explanation.
The EO Private Foundation Listing is a list of all active BMF accounts with an EO Foundation Code of "02" , "03" or "04."
It is produced each February and is sorted by state, so that each state can be found separately.
Within each state, the listing is sorted by Asset Code (high to low) and finally alphabetically.
This means that the Asset Code 9’s will appear first alphabetically, then down to the zeros being last.
The Asset Code is printed on the first line of each account on the right-hand side.
At the end of each state, there is a summary of accounts for that state showing the total number of private foundations in that state by Asset Code. Also included is a summary of the Income Codes, even though the Income Code doesn’t show on any listing page. This is for statistical purposes.
Organizations with a Foundation Code "02," exempt operating foundations, and "03," operating foundation, will have the literal "OP" (operating foundation) in the "Foundation Type" field. Organizations with a Foundation Code "04," non-operating, show the literal "NO."