25.7.5 Exempt Organizations Extracts and On-Line Programs

Manual Transmittal

December 06, 2017


(1) This transmits revised IRM 25.7.5, Exempt Organizations/Business Master File Handbook (EO/BMF), Exempt Organizations Extracts and On-Line Programs.

Material Changes

(1) All dates have been changed to reflect January 01, 2018.

Effect on Other Documents

This supersedes IRM 25.7.5, dated January 01, 2017.


Tax Exempt and Government Entities employees.

Effective Date


Sean E. O’ Reilly
Acting Director, Business System Planning (BSP)
Government Entities and Shared Services
Tax Exempt and Government Entities

Overview of Standard Extract Program

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

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

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

    1. Identify all organizations exempt under a specific IRC subsection

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

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

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

Management Information Reports

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

    1. Private School Listing

    2. Group Exemption Roster (Document 6023)

    3. EO Private Foundation Listing

Group Exemption Roster

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

    1. Processing applications for exemption (EACS/EDS)

    2. Preparing vouchers for the Master File systems

    3. Processing required returns from EOs

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

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

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

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

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

  3. The alphabetic listing will show all accounts with:

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

    2. The Parent’s name (50 characters)

    3. EIN

    4. Group Exemption Number (GEN)

    5. Ruling date

    6. Subsection Code

    7. Classification Code(s)

    8. Status Code

    9. File Folder Number

    10. Primary Activity Code

    11. Deductibility Code and Year

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

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

  5. The roster can be used to identify organizations that may be covered by a group ruling. See Exhibit 25.7.5-1, Group Exemption Roster, for an explanation.

EO Private Foundation Listing

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

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

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

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

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

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

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

Status 40 Register

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

Group Exemption Roster

Name of Organization (first 50 characters)
Subsection Code
Group Exemption Number (GEN)
City and State (where central organization is located)
Ruling Date of Group Exemption Letter