3.11.12  Exempt Organization Returns (Cont. 2)

3.11.12.3 
Form 990
(2008 and Subsequent Revisions)

3.11.12.3.33  (01-01-2016)
Form 990 Schedule H
Parts I, III & V (Section B)
Correspondence (IRI Codes 57 & 59)
(2008 and Subsequent Revisions)

  1. IRI Code 57 - correspond for a Schedule H if line Part IV, Line 20a, of Form 990 is checked yes and either of the following apply:

    1. Schedule H is missing or

    2. Sch H, Part V, Section B all yes/no questions are not answered for tax periods 201104 and subsequent.

    3. If question 12b (2014 and subsequent revision) is the only question not answered, "Don't correspond" .

    4. If question 8b (2008 - 2013 revision) is the only question not answered, Don't correspond.

  2. IRI Code 59 - Correspond for Schedule H if all of the following apply:

    1. Tax period is 201104 and subsequent.

    2. Form 990, Part IV, line 20b is checked yes.

    3. Either a Schedule H or an Audited Financial Statement is missing (both must be present.

3.11.12.3.34  (01-01-2016)
Form 990 Schedule L
Parts I & II
Perfection
(2008 and Subsequent Revisions)

  1. Edit a "1" in the right margin of Schedule L, Part I if data is present (including 0 - N/A or none) in Part I.

  2. Edit a "1" in the right margin of Schedule L, Part II if data is present (including 0 - N/A or none) in Part II.

3.11.12.4  (01-01-2016)
Form 990
(2007 and Prior Revisions)

  1. Form 990 (2007 and prior revisions) is an information return required of organizations whose annual gross receipts are normally more than $50,000 who are exempt under IRC 501(a) and described in IRC 501(c) 1954, or organizations that have notified IRS they are operating as IRC 527 political organizations.

3.11.12.4.1  (01-01-2016)
General Instructions
(2007 and Prior Revisions)

  1. Always convert prior year return revisions, see Exhibit 3.11.12–5.

  2. Always follow the instructions for a "special return" .

  3. Perfect as follows:

    1. Always perfect for legibility.

    2. Always perfect from attachments, if available.

    3. Correspond if the conditions are met.

    4. Follow the stated instruction for the line.

    5. Leave a "T" line blank only if it cannot be perfected in the steps above.

  4. Put Form 990 in the following order:

    1. Form 990, pages 1 - 9 , followed by

    2. Schedule A, pages 1 - 7.

  5. For 990 zero filers with no transcribed lines present on any of Parts I-XI, it isn't necessary to put pages in order after page 1.

  6. For 990 zero filers with transcribed lines present on any of Parts I-XI, put form in order as shown in (4) above.

3.11.12.4.2  (01-01-2016)
Special Returns
(2007 and Prior Revisions)

  1. Form 990 special returns are:

    Special Return: IRM Section:
    LM–2 and LM–3 IRM 3.11.12.4.3
    Zero Filer IRM 3.11.12.2.26 and IRM 3.11.12.2.26.1

3.11.12.4.3  (01-01-2016)
Forms LM–2, LM–3, 5500
(2007 and Prior Revisions)

  1. Labor organizations are allowed to substitute some information from Form LM–2 or LM–3. Edit the corresponding information from LM-2 or LM-3 on the following lines, if blank, and Form LM-2 or LM-3 is attached:

    1. Form 990, Part I, Lines 13, 15 (but the organization must complete Lines 16-21).

    2. Form 990, all of Part II. If Part II is blank, leave blank.

    3. Form 990, Part IV (but the organization must complete Lines 59, 66, and 73, Columns (A) and (B).

  2. If unable to perfect from the LM-2 or LM-3, perfect the entries outlined in (1)a)-c) above using the perfection procedures for that Part (i.e., if Part II is blank and you cannot perfect from the LM-2 or LM-3, perfect using Part II Perfection procedures in 3.11.12.4.13).

  3. Correspond for the LM-2 or LM-3 reconciliation sheet if any of (1) above isn't present. Use the LM–2/LM–3 paragraph of the 2698C Letter.

  4. An employee benefit plan may substitute Form 5500 for part of Form 990 as follows:

    1. Form 990, Part I, Line 21: The organization may substitute Form 5500, Schedule H, Col (A), Line 1(b)(1), or Schedule I, Col (a), Line 1(c).

    2. Form 990, Part IV, Line 59 Col. (A): Form 5500, Schedule B, Line 1(b)(1).

    3. Form 990, Part IV, Line 59 Col. (B): Form 5500, Schedule B, Line 1(b)(1).

3.11.12.4.4  (01-01-2016)
Perfection, Editing, and Correspondence
(2007 and Prior Revisions)

  1. Attach Form 5800, Exempt Organization Return Edit Sheet, if required.

  2. Refer to the following instructions to perfect the generic items:

    1. Action Codes (ERS), IRM 3.11.12.2.10

    2. Computer Condition Codes (F, G, L, R, T, V, W, Y, 3, 7), IRM 3.11.12.2.11

    3. Daily Delinquency Penalty, IRM 3.11.12.2.14.1.2

    4. Entity Perfection, IRM 3.11.12.2.16 through IRM 3.11.12.2.16.6

    5. Final Returns, IRM 3.11.12.4.10

    6. Imaging, IRM 3.11.12.2.19

    7. Incomplete Return Item (IRI) Program, IRM 3.11.12.2.12.3

    8. Received Date, IRM 3.11.12.2.14.1

    9. Tax Period, IRM 3.11.12.2.25

    10. Zero Filers, IRM 3.11.12.2.26 and IRM 3.11.12.2.26.1

3.11.12.4.5  (01-01-2016)
Subsection Code
(2007 and Prior Revisions)

  1. Edit a two-digit Subsection Code (SSXX) in the lower right corner of the entity portion if transcription lines are present in Parts I-XI, see Figures 3.11.12-1a and 3.11.12-1b.

  2. Edit a two-digit Subsection Code (SSXX) in the lower right corner of the entity portion if no transcription lines are present in Parts I-XI and the Subsection is present. If the Subsection is missing, edit a "00" .

  3. Determine the Subsection Code from the list below:

    1. Item J of the entity section. Perfect as follows:

      Box Checked Subsection
      501(c) XX (subsection taxpayer entered)
      4947(a)(1) 91
      527 82
    2. INOLES research.

  4. If the Subsection Codes conflict (e.g., INOLES shows SS03, but the taxpayer indicates otherwise in Item J), always use the Subsection on INOLES.

  5. If you are unable to determine the Subsection Code, edit "00" .

  6. If Subsection 28 or the return is for the National Railroad Retirement Investment Trust:

    1. Part V-A (Form 990) must be complete. If blank or missing, ALWAYS correspond.

    2. Don’t correspond for any other issues e.g., missing Part II, Part IV, Schedule A, Schedule B, etc.

3.11.12.4.6  (01-01-2016)
Type of Organization Code
(2007 and Prior Revisions)

  1. Edit the Type of Organization Code in the right margin of Form 990, page 1, next to Box F. Edit the Type of Organization Code as follows:

    Form 990
    Type of Organization Code Description
    1 SS00, 02-20, 22-29, 50, 60, 70, 71, or 81.
    3 4947(a)(1) box is checked in Item J of the entity section (SS91).
    4 527 box is checked in Item J of the entity section (SS82).
    9 Non-group zero filer with no transcribed lines in any of Parts I-XI. Don't underline code 9.
    9 Underline code 9 if a non-group zero filer with transcribed lines are present in any of Parts I-XI.
    1 All others.

3.11.12.4.7  (01-01-2016)
Schedule B
Indicator
(2007 and Prior Revisions)

  1. For tax periods 200012 – 200712, all organizations must file Schedule B if the amount on Line 1e is ≡ ≡ ≡ ≡ or more. Organizations not required to file a Schedule B must certify they are not required by checking the box in Item M of Form 990 or by checking the third box on the Schedule B, under "Special Rules" and entering an amount or 0 (zero), - (dash), none, N/A on that line or 0 (zero), - (dash), none, N/A or various on Page 1 or in any of Part I.

    Exception:

    If a statement is attached indicating contributions from any one contributor did NOT exceed ≡ ≡ ≡ ≡ ≡ ≡ or more during the year, a Schedule B isn't required.

  2. Edit a Schedule B Indicator to the right of Part I, Line 1 for tax periods 200012 through 200811 as shown below:

    If And Then
    Item M in the entity section is checked or is blank
    • A Schedule B is attached, containing contributor information (name(s) / amount(s)), or

    • The word "anonymous, " , "various" , 0 (zero), - (dash), none, or N/A on Page 1 or in Parts I - III, or

    • The third box under "Special Rules" , page 1 is checked and/or an amount is present or 0 (zero), - (dash), none, or N/A on the line

    Edit a Schedule B Indicator of "1" .
    Item M in the entity section is checked or is blank, and Part I, Line 1e is ≡ ≡ ≡ ≡ ≡ or less, or
    There is a statement indicating contributions from any one contributor did not exceed ≡ ≡ ≡
    A Schedule B isn't attached 1. Don't edit a Schedule B Indicator.
    2. Continue processing return.
    Item M in the entity section is checked and Part I, Line 1e is ≡ ≡ ≡ ≡ ≡ or more A Schedule B isn't attached, or
    Is attached, but doesn't contain:
    • contributor information (name(s) / amount(s)), or

    • The word "anonymous" , various, 0 (zero), - (dash), none,or N/A on Page 1 or in Parts I - III, or

    • The third box under "Special Rules" , page 1 isn't checked

    1. Edit a Schedule B indicator of "2" .
    2. Continue processing return.
    Item M in the entity section is blank, and Part I, Line 1e is ≡ ≡ ≡ ≡ ≡ or more A Schedule B isn't attached, or
    Is attached, but doesn't contain:
    • contributor information (name(s) / amount(s)), or

    • The word "anonymous" , various, 0 (zero), - (dash), none, or N/A on Page 1 or in Parts I - III, or

    • The third box under "Special Rules" , page 1 isn't checked

    1. Correspond per IRM 3.11.12.4.8.
    2. Don't edit a Schedule B Indicator.

    Note:

    Contributor information means at least one name and amount for the same contributor is present. A "contributor" may also be listed as a "sponsor" or shown as a function. For example, the contribution may be shown as "bake sale" or "car wash" or another type of activity or function.

3.11.12.4.8  (01-01-2016)
Schedule B
Correspondence (IRI Code 50)
(2007 and Prior Revisions)

  1. Correspond for a Schedule B if all of the following apply:

    1. Line 1e is ≡ ≡ ≡ ≡ or more.

    2. The box in Item M isn't checked.

    3. The tax period is 200012 or subsequent.

    4. Schedule B is one of the following:

      Schedule B is But And
      Missing    
      Present doesn't contain contributor information (name(s) / amount(s)), or "anonymous" , "various" , 0 (zero) - (dash), none, or N/A on Page 1 or in Parts I - III The third box under "Special Rules" , page 1 isn't checked; or is checked, but an amount or 0 (zero), - (dash), none, or N/A isn't present on that line.

      Note:

      Contributor information means at least one name and amount for the same contributor is present. A "contributor" may also be listed as a "sponsor" or shown as a function. For example, the contribution may be shown as "bake sale" or "car wash" or another type of activity or function.

3.11.12.4.9  (01-01-2016)
Group Return
(2007 and Prior Revisions)

  1. Form 990 (2007 and prior revisions): Identify a group return if Item H(a) is checked "yes" The following may also be present and used to identify a group return:

    1. Item I contains a GEN. A GEN consists of 4 numeric digits. GEN numbers 0000 and 9999 are not valid.

    2. Group Return is on the return or an attachment.

    3. There is a list of subordinates attached.

    4. There is a statement on the return or attachment that all affiliates are included on the group return.

    5. Form 851, Affiliations Schedule, is attached identifying the subordinates.

  2. Don’t consider a group return stating zero filer as a "zero filer" , and don't correspond for any information except as required in IRM 3.11.12.4.9.1 (8) below. DON’T EDIT ORGANIZATION CODE "9" .

  3. DON’T consider a group return indicating "final/termination" as a final/termination return. DON’T CODE CCC "F" .

  4. Route the return to Entity, IRM 3.11.12.2.9.2 if any of the following apply:

    1. The group or an affiliate doesn't have an EIN.

    2. The group or an affiliate has two or more EINs.

    3. New affiliates have been added to the group.

    4. There are one or more entity issues, IRM 3.11.12.2.9.2 .

    5. An affiliate has changed its name or address, and Entity has not worked the change (e.g. TC 59X or Entity stamp).

  5. Request NAMEE/NAMEB research if the parent and group return are received in the same batch using the same EIN.

  6. Request INOLES research for the GEN if you have identified the return as a group and the GEN isn't present. If found, edit to Line H(c).

3.11.12.4.9.1  (01-01-2016)
Group Return Perfection and Correspondence)
(2007 and Prior Revisions)

  1. Form 990 (2007 and Prior Revisions):

    1. H(c) - yes: If Item H(c) is "yes" , edit Code 7 to the right of boxes H(a)-(b).

    2. H(c) - blank: If Item H(c) is blank: If Item H(c) is blank and the return or an attachment states that all affiliates are included on the group return, Edit Code 7 to the right of boxes H(a)-(b) if H(c).

    3. H(c) - blank: If Item H(c) is blank and the return or attachments doesn't state all affiliates are included in the group return, edit Code 8 to the right of boxes H(a)-(b), and request a TC 590014 input for the attached affiliates.

    4. H(c) - no: If Item H(c) is "no" or blank and a list of affiliates is attached, request a TC 590-14 input for the attached affiliates.

    5. If Item H(c) is checked "no" and a list of affiliates isn't attached, don't edit a group code and correspond per 8) below.

    6. If ≡ ≡ ≡ ≡ ≡ is present, a list of affiliates is required. If missing, correspond per 8) below. If present, edit group code "8" .

    7. Don’t edit the group code if you are routing the group return to Entity or you are corresponding for the list of affiliates included in the group return.

    8. Correspond with the parent if the return is identified as a "group return" and any of the following apply:

      • GEN cannot be determined.

      • Item H(c) (990, 2007 and prior revisions) is "no" or blank and a list of affiliates isn't attached.

      • GEN is ≡ ≡ ≡ ≡ and a list of affiliates isn't attached.

3.11.12.4.10  (01-01-2016)
Final/Termination or Initial Return
(2007 and Prior Revisions)

  1. Identify a return as initial if the return or attachment indicates this is the initial (or first) EO return the organization has filed under the EIN.

  2. Form 990 (2007 and prior revisions): Edit CCC "F" (Final/Termination) if the return is marked Final/Termination or there are other indications the organization is out of business or closed and ALL of the following apply:

    1. The return or an attachment is marked "Final/Termination" or there are other indications the organization is out of business, closed.

    2. Part IV, Line 59(B) is 0 (zero), - (dash), blank, none, or N/A or contains a negative amount.

    3. Part VI, Line 79 is checked "yes" .

    4. Not a group return - Item H(a)-(d) is "no" or blank and Item I is blank. IRM 3.11.12.4.9.1 .

  3. If the taxpayer is attempting to file a "Final/Termination" Form 990 and (2)(a)-(d) are not met, edit Action Code 211 and correspond.

3.11.12.4.11  (01-01-2016)
Part I
Lines 1–21
Perfection
(2007 and Prior Revisions)

  1. Line 1e: If blank, add Lines 1a-1d. Don't bring forward any amounts from Schedule B.

  2. Lines 2-5 and Line 7: Perfect.

  3. Line 6a If blank, do one of the following :

    1. Line "b" plus Line "c" .

    2. Edit from Line "c" .

  4. Line 6b : If a negative symbol ( - , < , etc.) is present, circle out the negative symbol. If blank, do one of the following :

    1. Line "a" minus Line "c" if both Line "a" and Line "c" have an amount.

    2. If Line "a" is the only line with an amount, leave Line "b" blank and edit the amount from Line "a" to Line "c" .

  5. Line 6c, : If blank , Line "a" minus Line "b" .

  6. Line 8a, Columns (A) and (B): If blank, do one of the following (for each line):

    1. Line "b" plus Line "c" .

    2. Edit from Line "c" .

  7. Line 8b Columns (A) and (B): If a negative symbol ( - , < , etc.) is present, circle out the negative symbol. If blank, do one of the following (for each line):

    1. Line "a" minus Line "c" if both Line "a" and Line "c" have an amount.

    2. If Line "a" is the only line with an amount, leave Line "b" blank and edit the amount from Line "a" to Line "c" .

  8. Line 8c Columns (A) and (B): If blank (for each line), Line "a" minus Line "b" .

  9. Lines 8a - 8c, Column (B): If blank, and unable to perfect per (6) - (8) above (do one of the following for each line):

    1. Edit Line 8d to Line 8a, Column (B).

    2. Edit Line 8a, Column (B) to Line 8c, Column (B).

  10. Line 9a: If blank, do one of the following (for each line):

    1. Line "b" plus Line "c" .

    2. Edit from Line "c" .

  11. Line 9b: If a negative symbol ( - , < , etc.) is present, circle out the negative symbol. If blank, do one of the following (for each line):

    1. Line "a" minus Line "c" if both Line "a" and Line "c" have an amount.

    2. If Line "a" is the only line with an amount, leave Line "b" blank and edit the amount from Line "a" to Line "c" .

  12. Line 9c: If blank (for each line), Line "a" minus Line "b" .

  13. Line 10a: If blank, do one of the following (for each line):

    1. Line "b" plus Line "c" .

    2. Edit from Line "c" .

  14. Line 10b: If a negative symbol ( - , < , etc.) is present, circle out the negative symbol. If blank, do one of the following (for each line):

    1. Line "a" minus Line "c" if both Line "a" and Line "c" have an amount.

    2. If Line "a" is the only line with an amount, leave Line "b" blank and edit the amount from Line "a" to Line "c" .

  15. Line 10c: If blank (for each line), Line "a" minus Line "b" .

    Figure 3.11.12-6
    This image is too large to be displayed in the current screen. Please click the link to view the image.
  16. Line 11: If blank, edit from Line 12, if Line 12 is the first dollar entry on Part I.

  17. Line 12: If blank, add Lines 1e, 2, 3, 4, 5, 6c, 7, 8d, 9c, 10c, and 11. If Line 8d is blank and Line 8c, Columns (A) and/or (B) have an amount, add Line 8c, Columns (A) and/or (B).

  18. Line 13: If blank, do one of the following:

    1. Edit from Part II, Line 44, Column (B).

    2. Add Part II, Lines 22-43e, Column (B).

  19. Line 15: If blank, do one of the following:

    1. Edit from Part II, Line 44, Column (D).

    2. Add Part II, Lines 25-43e, Column (D).

  20. Line 16: Perfect.

  21. Line 17: If blank, Line 16 plus Part II, Line 44, Column (A).

  22. Line 18: If blank, Line 12 minus Line 17.

  23. Line 20: Perfect.

  24. Line 21: If blank, add Lines 18-20. If Line 19 is blank, use the amount from Part IV, Line 73, Column (A) for Line 19.

3.11.12.4.12  (01-01-2016)
Part I
Correspondence (IRI Code 98)
(2007 and Prior Revisions)

  1. If the tax period ends December 2008 (200812) or subsequent, a 2008 or subsequent Form 990 revision and a 2008 or subsequent revision of Schedule A must be filed.

  2. Correspond for a 2008 or subsequent revision of Form 990 and a 2008 or subsequent revision of Schedule A if the taxpayer files a 2007 or prior Form 990 revision with a tax period ending in December 2008 or subsequent.

3.11.12.4.13  (01-01-2016)
Part II
Perfection
(2007 and Prior Revisions)

  1. Lines 22a-24, Column (A): If blank, edit the amount from Column (B) to Column (A).

  2. Line 25a-25b, Column (A): If blank, do one of the following for each line:

    1. Add Columns (B)-(D).

    2. Line 25a - Add any easily totaled dollar entries in Part V-A, Column (C). Don't include any amounts from attachments.

    3. Line 25b - Add any easily totaled dollar entries in Part V-B, Column (C). Don't include any amounts from attachments.

  3. Lines 25c-29, Column (A): If blank, add Columns (B)-(D) for each line.

  4. Line 30, Column (A): If blank, total amounts from Columns (B), (C), and (D). Leave blank if the only amount on Line 30 is in Column (D).

  5. Line 30, Column (D): Bracket if negative and the form doesn't reflect the line as a negative amount (-) or <, and there are no amounts in Line 30, Columns (A), (B), or (C).

  6. Lines 31-43e, Column (A): If blank, add Columns (B)-(D) for each line.

  7. Line 44, Column (A): If blank, add Lines 22a-43e, Column (A).

3.11.12.4.14  (01-01-2016)
Part II
Correspondence (IRI Code 92)
(2007 and Prior Revisions)

  1. Correspond for Column (A) if all of Part II is blank and Part I, Line 17 has a dollar entry.

    Note:

    A 0 (zero), - (dash), none, or N/A are acceptable entries.

  2. Correspond for Columns (B), (C), or (D) if missing or blank and both (a) & (b) apply:

    1. Part I, Lines 13, 14, or 15 have dollar entries.

    2. The organization is exempt under SS(03), SS(04), SS(91).

    Note:

    A 0 (zero), - (dash), none, and N/A are acceptable entries.

  3. Don’t correspond if Part I, Lines 16 and 17 are the only entries and they are equal.

3.11.12.4.15  (01-01-2016)
Part IV
Perfection
(2007 and Prior Revisions)

  1. Lines 45 - 58, Columns (A) and (B): Perfect.

  2. Line 59, Column (A): If blank, do one of the following:

    1. Add Lines 45-58.

    2. Add Lines 66 and 73.

    3. Edit from Line 74.

  3. Line 59, Column (B): If blank, 0 (zero), - (dash), none, or N/A, do one of the following:

    1. Add Lines 45 - 58.

    2. Add Lines 66 and 73.

    3. Edit from Line 74.

    4. If unable to perfect per 1 - 3 above, and you are not corresponding for Part IV, Column (B), edit "1" .

  4. Lines 60 - 65, Columns (A) and (B): Perfect.

  5. Line 66, Column (A) and (B): If a negative symbol is present ( - , < , etc.), circle out the negative symbol. If blank, do one of the following for each column:

    1. Add Lines 60-65.

    2. Line 59 minus Line 73 if both Line 59 and Line 73 have an amount.

    3. If Line 59 is the only line with an amount, leave Line 66 blank and edit the amount from Line 59 to Line 73.

  6. Line 72, Columns (A) and(B): Perfect.

  7. Line 73, Columns (A) and (B): If blank, do one of the following for each column:

    1. Line 59 minus Line 66.

    2. Add Lines 67 - 69.

    3. Add Lines 70 - 72.

    Figure 3.11.12-7

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.11.12.4.16  (01-01-2016)
Part IV
Correspondence (IRI Code 94)
(2007 and Prior Revisions)

  1. Correspond for Part IV Column (B) if Lines 45-73, Column (B) are blank and cannot be perfected from attachments. Don't correspond if 0 (zero), - (dash), none, or N/A is present in Part IV, Column B.

    Note:

    Don't correspond if this is a "zero" filer with no transcription lines present in any of Parts I-XI.

3.11.12.4.17  (01-01-2016)
Part V-A
(Part V (prior years))
Correspondence (IRI Code 95)
(2007 and Prior Revisions)

  1. Correspond for Part V-A (excluding Lines 75a-75d) (Part V prior revisions) if both of the following apply:

    1. Part II, Line 25a, Column (A), is more than ≡ ≡ ≡ ≡ ≡ ≡ .

    2. Part V-A (Part V prior revisions) is missing, blank, or name(s) are present in Column (A), but Column (C) is blank.

3.11.12.4.18  (01-01-2016)
Part V-B
Perfection
(2007 and Prior Revisions)

  1. For a 2005 – 2007 form revisions, edit a "1" in the right margin of Part V-B if an Officer's, Director's, etc. information is present in this section.

3.11.12.4.19  (01-01-2016)
Part VI
Perfection
(2007 and Prior Revisions)

  1. Line 80a: Edit Code "1" in the right margin to the right of the "No" box if both of the following apply:

    1. Line 80a is "no" , blank or both boxes are checked.

    2. There is a name of an organization on Line 80b or the exempt or non-exempt box on Line 80b is checked.

  2. Lines 81a, 85c, 85d, and 85e: Perfect.

  3. Line 85f: If blank, do one of the following:

    1. If Line 85c is greater than Line 85d, then subtract Line 85d from Line 85e.

    2. If Line 85c is less than Line 85d, then subtract Line 85c from Line 85e.

  4. Lines 86a, 86b, 87a, and 87b: Perfect.

  5. Line 92: Edit Code "1" in the right margin to the right of the box if both of the following apply:

    1. Type of Organization Code is 3 (Item I shows a 4947(a)(1) filer).

    2. The Line 92 box is checked or there is a dollar entry on Line 92.

3.11.12.4.20  (01-01-2016)
Part VII
Perfection
(2007 and Prior Revisions)

  1. Lines 93a-102, Column (D) and (E): Perfect.

3.11.12.4.21  (01-01-2016)
Part XI
Perfection
(2007 and Prior Revisions)

  1. For a 2006 and 2007 form revision, Lines 106 & 107 : Edit Code "1" to the right of the yes/no box if neither box is checked and there is information present in Columns (A)-(D).

3.11.12.4.22  (01-01-2016)
Part XI
Correspondence (IRI Code 96)
(2007 and Prior Revisions)

  1. For a 2006 and 2007 form revision, correspond for Part XI, if any of the following apply:

    1. Line 106: Yes box is marked and Columns (A)-(D) are blank.

    2. Line 107: Yes box is marked and Columns (A)-(D) are blank.

3.11.12.4.23  (01-01-2016)
♦Paid Preparer Section♦
(2007 and Prior Revisions)

  1. The Paid Preparer section is located below the Signature area at the bottom of Form 990.

3.11.12.4.23.1  (01-01-2016)
♦Paid Preparer PTIN♦
(2007 and Prior Revisions)

  1. The Preparer's SSN or PTIN is located to the right of the Preparer's Signature in the PTIN box (Preparer's SSN or PTIN box for 2009 and prior form revisions) at the bottom-right corner of Page 9.

  2. No action is required on amended returns.

  3. The Preparer's SSN must be a nine-digit number. Circle the SSN if all zeroes or all nines.

  4. A PTIN begins with the alpha "P" followed by an eight digit number (e.g., PXXXXXXXX).

3.11.12.4.23.2  (01-01-2016)
♦Firm's EIN♦
(2007 and Prior Revisions)

  1. The Firm's EIN is located below the Preparer's SSN/PTIN at the bottom-right corner of Page 9.

  2. No action is required on amended returns.

  3. The Firm's EIN must be a nine-digit numeric number. Circle the EIN if all zeroes or all nines.

3.11.12.4.23.3  (01-01-2016)
Preparation Code
(2007 and Prior Revisions)

  1. No action is required on amended returns.

  2. Edit a Preparation Code of "1" next to the Preparer's PTIN if data is present in the paid preparer area of the return.

    Note:

    Data such as N/A or self prepared doesn't indicate the return was prepared by a paid preparer and should not be edited with a "1" .

  3. Zero filer returns: If (2) above applies, edit a preparation code.

3.11.12.4.24  (01-01-2016)
Schedule A
(Form 990 or 990-EZ)
(2007 and Prior Revisions)

  1. Always convert prior year revisions, see Exhibit 3.11.12-10.

  2. Schedule A (Form 990 or 990-EZ) must be filed by an organization if they indicate they are one of the following (See Figures 3.11.12-1a and 3.11.12-1b, EO Filers Defined):

    1. SS03: IRC 501(c)(3)

    2. SS50; IRC 501(e)

    3. SS60; IRC 501(f)

    4. SS70; IRC 501(k)

    5. SS71; IRC 501(n)

    6. SS91; IRC 4947(a)(1)

  3. If required to file per (2) above use the following table to determine required action:

    1. If attached, put Schedule A in order, pages 1-7 and perfect per IRM 3.11.12.4.4 - IRM 3.11.12.6.4 .

    2. If missing or blank, research INOLES for the Foundation Code and do the following:

      If And Then
      Schedule A is missing the foundation code is 02, 03 or 04 1. Insert a blank Part IV, edit a NPFRC "11" .
      2. No additional perfection of Schedule A is required.
      Schedule A is present with no boxes checked on Part IV or multiple boxes checked in Part IV The foundation code is 02, 03 or 04
      • Edit NPFRC 11.

      • Delete Parts IV-A and V.

      • Don’t edit SIC of A.

      • Don’t correspond for Schedule O.

      Schedule A is missing The foundation code is other than 02, 03 or 04 Correspond using IRI 30.
      Schedule A is present with no boxes checked on Part I V or multiple boxes checked in Part IV The foundation code is other than 02, 03 or 04 Perfect IRM 3.11.12.4.26 .
      Schedule A is missing or Schedule A is present with no boxes checked on Part IV The subsection is 03 and the foundation code is 00 or 09 Route to Entity for correction of foundation code. Foundation code 00 and 09 are not a valid foundation code.
  4. If the organization isn't required to file a Schedule A per (2) above, "X" page 1, and staple pages 1–7 of Schedule A together.

3.11.12.4.25  (01-01-2016)
Schedule A
Correspondence (IRI Code 30)
(2007 and Prior Revisions)

  1. Correspond for Schedule A if missing , and it has been determined that the organization is one of the following:

    1. SS03; IRC 501(c)(3) - Foundation Code other than 02, 03 or 04 (If 02, 03 or 04, don't correspond. IRM 3.11.12.4.24 (3)(b)).

    2. SS50; IRC 501(e)

    3. SS60; IRC 501(f)

    4. SS70; IRC 501(k)

    5. SS71; IRC 501(n)

    6. SS91; IRC 4947(a)(1)

  2. Correspond for a 2007 and prior revision of Schedule A if all of the following apply. Use IRI Code 30:

    1. A 2007 or prior Form 990 or 990-EZ was filed.

    2. The tax period is November 2008 or prior.

3.11.12.4.26  (01-01-2016)
Schedule A
Part I
Correspondence (IRI Code 31 (Form 990) & 41 (990-EZ))
(2007 and Prior Revisions)

  1. Correspond for Part I if a name is present and Part I, Column (c) is blank or not on an attachment, and either a) or b) apply:

    1. Form 990, Part II, Line 26, Column (A), is more than ≡ ≡ ≡ , or

    2. Form 990–EZ, Part I, Line 12 is more than ≡ ≡ ≡ ≡ ≡ ≡ .

    Note:

    A 0 (zero), - (dash), none, or N/A is an acceptable entry.

3.11.12.4.27  (01-01-2016)
Schedule A
Part II-A
Correspondence (IRI Code 32 (Form 990) and 42 (Form 990-EZ))
(2007 and Prior Revisions)

  1. Correspond for Part II-A if a name is present and Part II-A, Column (c) is blank or not on an attachment, and either a) or b) apply:

    1. Form 990, Part II, Column (A), total of Lines 30-32 are more than $50,000, or

    2. Form 990–EZ, Part I, Line 13, is more than ≡ ≡ ≡ ≡ .

    Note:

    A 0 (zero), - (dash), none, or N/A is an acceptable entry.

3.11.12.4.28  (01-01-2016)
Schedule A
Part III
Perfection
(2007 and Prior Revisions)

  1. Always perfect Schedule A, Part VI-A or Part VI-B before perfecting Part III.

  2. Question 1 dollar line: If blank, edit from either Part VI–A, Line 38, Column (b), or Part VI–B, Line i.

  3. Line 1: Edit Code 1 to the right of the "yes/no" boxes if Question 1 is "no" or blank, and there is a dollar entry in the Question 1 dollar line.

3.11.12.4.29  (01-01-2016)
Schedule A
Part III
Correspondence (IRI Code 33)
(2007 and Prior Revisions)

  1. Correspond for Part III if all of the following apply:

    1. Part III, Question 1 is "yes" .

    2. Part III, Question 1 dollar line is blank.

    3. Part VI–A is blank.

    4. Part VI–B is blank.

    Note:

    A 0 (zero), - (dash), none, or N/A is an acceptable entry.

3.11.12.4.30  (01-01-2016)
Schedule A
Part IV
Perfection
(Non-PF Reason Code)
(2007 and Prior Revisions)

  1. The Non-Private Foundation Reason Code (NPFRC) is determined from:

    1. Schedule A, Part IV, or

    2. INOLES (if no box is checked, or multiple boxes are checked and it's not a Group Return, research is required).

      Note:

      If a Group Return with multiple boxes checked, see (7) below.

  2. Edit the NPFRC in the right margin of Schedule A, Part IV, to the right of lines 5-6.

  3. If Part IV is missing or blank and the organization is required to file a Schedule A IRM 3.11.12.4.24 and you are not corresponding for other parts of Schedule A, insert and edit the NPFRC on the inserted page.

  4. If the Foundation Code on INOLES differs from the box the taxpayer checked, edit the NPFRC using the taxpayer's entry.

  5. For SS50, 60, 70, 71, or 91, edit the following NPFRC's regardless of what box the taxpayer has checked:

    1. SS50 = NPFRC 03 (box 7)

    2. SS60 = NPFRC 10 (box 13)

    3. SS70 = NPFRC 09 (box 12)

    4. SS71 = NPFRC 10 (box 13)

    5. SS91 (4947(a)(1) = NPFRC 10 (box 13)

  6. If SS03, edit the NPFRC which agrees with the following Foundation Codes ( IRM 3.11.12.4.5 and IRM 3.11.12.4.24 for a blank subsection or a subsection other than those listed in (5) above:

    Foundation Code Box Number NPFRC
    10 5 01
    11 6 02
    12 7
    or the organization's name includes "hospital" , "clinic" , etc.
    03
    14 8 04
    12 9
    or the organization's name includes "research" , "laboratory" , etc., or the name of a hospital is entered on Line 9.
    05
    13 10 06
    15 11a 07
    15 11b
    or the organization's name includes "trust" .
    08
    16 12 09
    21 13, Type I 12
    22 13, Type II 13
    23 13, Type III - Functionally Integrated 14
    24 13, Type III - Other 15
    18 14 11
  7. If a Group Return and a SS03 with multiple boxes checked, and one of those boxes are any of the boxes on Line 13, edit the NPFRC corresponding to the box above Line 13 that is checked.

    Example:

    Box 11a and box 13 Type III-Other is checked. Edit a NPFRC of 07.

  8. If the taxpayer checked box 13 and/or has entered name(s) of supported organization(s) in the table for Line 13, Column (a), but has not checked a "Type" of Organization in box 13 Type I through Type III-Other, don't edit a NPFRC. Correspond for the "Type" of organization on Schedule A, Part IV.

  9. If any of the boxes in 5 - 12 are checked and the taxpayer has also entered information in the table for Line 13, edit the NPFRC for the box marked in Line 5 - 12 and perfect the table on Line 13 per (10) below.

  10. Line 13, Column (e) Total Line: If box 13 is checked and the table "Total" line is blank, add rows above in Column (e) and edit to the "Total" line.

3.11.12.4.31  (01-01-2016)
Schedule A
Part IV
Correspondence (IRI Code 34)
(Non-PF Reason Code)
(2007 and Prior Revisions)

  1. Correspond for a Schedule A, Part IV, if Lines 5-13 are blank and after research it is determined that Schedule A is required.

  2. Form 2006 and 2007 revisions, correspond for Schedule A, Part IV, Line 13 if any of the following apply:

    1. Box 13 is checked, but the "Type" of supporting organization (I, II, III-functionally integrated, III-other) box isn't checked or more than one box is checked.

    2. Schedule A, Part IV is blank, but the taxpayer has entered name(s) of supporting organization(s) on Line 13, Column (a) and the "Type" of supporting organization (I, II, III-functionally integrated, III-other) box isn't marked or more than one box is marked.

    Note:

    Don't correspond per (2) above if a 2005 or prior year revision.

  3. If corresponding for the type box, don't "X" pages 4 and 5 of Schedule A.

3.11.12.4.32  (01-01-2016)
Schedule A
Part IV–A
Perfection
(2007 and Prior Revisions)

  1. Perfect Part IV-A and "X" Part V if a NPFRC 06, 07, 08, or 09 is edited. "X" Part IV-A when a NPFRC 01-05, or 10-15 is edited.

  2. Lines 15-18, 20, 21, Column (e): If blank add, Columns (a)-(d) for each line.

  3. Line 23, Column (e): If blank, add Lines 15-22.

  4. Line 24, Column (e): If blank, Line 23 minus Line 17.

3.11.12.4.33  (01-01-2016)
Schedule A
Part IV–A
Correspondence (IRI Code 38)
(2007 and Prior Revisions)

  1. Correspond for Part IV–A if all of the following apply:

    1. NPFRC 06, 07, 08, or 09 is edited.

    2. Lines 15-24, Columns (a)-(e) are blank and doesn't contain a 0 (zero), - (dash), none, or N/A on any part of Part IV-A (Lines 15-27h).

    3. The return isn't an initial return.

3.11.12.4.34  (01-01-2016)
Schedule A
Part V
Perfection
(2007 and Prior Revisions)

  1. Perfect Part V and "X" Part IV-A if a NPFRC 02 is edited. "X" Part V when a NPFRC 01, 03-15 is edited.

  2. If the NPFRC is 02, a Signature Code must be edited.

    Exception:

    Don't edit a Signature Code if you are corresponding for a missing signature.

  3. Edit the following Signature Codes in the bottom right margin of Schedule A, Part V, below line 35.

    1. Code "1" if the person signing the return has entered "officer" (president, vice-president, CEO, treasurer, or secretary), "director" , or "trustee" in the "name and title" area of the jurat.

    2. Code "2" for all others.

3.11.12.4.35  (01-01-2016)
Schedule A
Part V
Correspondence (IRI Code 35)
(2007 and Prior Revisions)

  1. Correspond for Part V if all of the following apply:

    1. NPFRC 02 (Foundation Code 11) is edited.

    2. Any question (except 34a and 34b) is blank and doesn't contain a 0 (zero), - (dash), none, or N/A.

    3. The return isn't an initial return.

  2. Correspond for Part V, Question 35, if NPFRC 02 is edited and Question 35 is the only question unanswered, unless Part V isnoted "N/A" .

3.11.12.4.36  (01-01-2016)
Schedule A
Part VI–A
Perfection
(2007 and Prior Revisions)

  1. Edit all T-lines from Part VI–A, Column (a) to (b) if the corresponding entry in Column (b) is blank.

  2. Lines 36, 37, 39, 41, 42, 43, and 44: Perfect.

  3. Lines 46(e)-50(e): If Line 47(e) is greater than Line 46(e), or Line 50(e) is greater than Line 49(e):

    1. Photocopy Form 990 or 990–EZ page 1 and Schedule A, Part VI-A.

    2. Route photocopies (clearly marked as photocopies) via Form 4227 noted "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " complete as follows:

      EOCU - M/S 1112.

    3. Edit an action trail "photocopy sent" .

3.11.12.4.37  (01-01-2016)
Schedule A
Part VI–A
Correspondence (IRI Code 36)
(2007 and Prior Revisions)

  1. Correspond for Part VI–A or VI–B if all of the following apply:

    1. Part III, Question 1 is "yes" .

    2. Part III, Question 1 dollar line is blank.

    3. Parts VI–A and VI-B are blank.

3.11.12.4.38  (01-01-2016)
Schedule A
Part VI-B
Perfection
(2007 and Prior Revisions)

  1. Line i: If blank, add Lines c-h.

3.11.12.4.39  (01-01-2016)
Schedule A
Part VI-B
Correspondence (IRI Code 36)
(2007 and Prior Revisions)

  1. Correspond for Part VI–A or VI–B if all of the following apply:

    1. Part III, Question 1 is "yes" .

    2. Part III, Question 1 dollar line is blank.

    3. Parts VI–A and VI-B are blank.

3.11.12.4.40  (01-01-2016)
Schedule A
Part VII
Correspondence (IRI Code 37)
(2007 and Prior Revisions)

  1. Correspond for Line 51d, Columns (a)-(d), if they are blank and any of Lines 51a through 51c are "yes" .

  2. Correspond for Line 52b, Columns (a)-(c), if they are blank and Line 52a is "yes" .

3.11.12.5  (01-01-2016)
Form 990–BL
(CSPC Only)

  1. Route all Forms 990-BL to CSPC for NMF processing.

  2. Form 990-BL is an information and excise tax return for Black Lung Benefit Trusts and Certain Related Persons.

  3. Form 990-BL is subject to:

    1. The Daily Delinquency Penalty on a black lung benefit trust using only Parts I, II, III, and IV for their annual information return.

    2. IRC 4951 and 4952 excise tax "penalties" on the trust and its trustees, self-dealers and disqualified persons using Schedule A.

    3. Failure to file penalty.

    4. Estimated tax penalty.

3.11.12.5.1  (01-01-2016)
Instructions

  1. Perfect Form 990-BL as follows:

    1. Perfect for dollar entries only.

    2. Always perfect for legibility.

    3. Always perfect from attachments if available.

    4. Follow the stated instruction for the line.

    5. Leave the line blank only if it cannot be perfected.

  2. Put Form 990-BL in the following order:

    1. Form 990-BL, pages 1 and 2.

    2. Schedule A.

3.11.12.5.2  (01-01-2016)
Perfection

  1. Place a check next to the "Name of the Trust" and the "Trust" box if the "Name of the Trust" line and any Part I - Part IV are complete.

  2. Place a check next to the "Name of Other Person Filing Return" line and the "Trustee" box if the "Name of Other Person Filing Return" line and Schedule A, Part I, Column (h) is complete.

  3. Place a check next to the "Name of Other Person Filing Return" line and the "Disqualified Person" box if Schedule A, Part I, Column (g) is complete.

  4. Math verify Form 990-BL, Part I, Lines 3 and 12, and Part II, Lines 18 and 21 (both BOY and EOY columns). Place a check mark to the right of the line if your amount agrees with the taxpayer's entry. Place an "X" to the right of the taxpayer's entry if your amount doesn't agree with the taxpayer's entry, and edit the correct amount to the left of the line being verified. Don't continue to math verify the remaining lines. Flag the return to notify non-Master File of a math error.

  5. Perfect Form 990-BL, Schedule A, Part II, Lines 1-5 from corresponding lines in Schedule A, Part I.

  6. Math Verify Form 990-BL, Schedule A, Part II, Lines 1-5. Place a check mark to the right of the line if your amount agrees with the taxpayer's entry. If your amount doesn't agree with the taxpayer's entry, place an "X" to the right of the taxpayer's entry and edit the correct amount to the left of the line being verified. Flag the return to notify non-Master File of a math error.

3.11.12.6  (01-01-2016)
Form 990–EZ
(All Form Revisions)

  1. Form 990–EZ is a short form used by exempt organizations and IRC 527 political organizations and may be filed as follows:

    File Form 990-EZ for Tax Periods If gross receipts are less than And total assets areless than
    201012 and subsequent $200,000 $500,000
    200912 – 201011 $500,000 $1,250,000
    200812 – 200911 $1,000,000 $2,500,000
    200811 and prior $100,000 $250,000
  2. Always convert prior year revisions. See Exhibit 3.11.12-9.

3.11.12.6.1  (01-01-2016)
General Instructions
(All Form Revisions)

  1. Unless the tridoc is specified as 2008 and Subsequent Revisions or 2007 and Prior Revisions, the procedure applies to both 2008 (and subsequent) and 2007 (and prior) year returns.

  2. Always follow the instructions for a "special return" .

  3. Perfect as follows:

    1. Always perfect for legibility.

    2. Always perfect from attachments, if available.

    3. Correspond if the conditions are met.

    4. Follow the stated instruction for the line.

    5. Leave the T-line blank only if it cannot be perfected in the steps above.

  4. Put Form 990–EZ in the following order (2014 and subsequent)

    1. Form 990-EZ, (2014 and subsequent) pages 1 - 4

    2. Schedule A, (2014 and subsequent) pages 1 - 8

    3. Schedule C, page 1 (if Part I - A has an entry)

    4. Schedule L, page 1 (if Parts I or II have entries).

  5. Put Form 990–EZ in the following order (2008 and- 2013):

    1. Form 990-EZ, (2008 - 2013) pages 1 - 4

    2. Schedule A, pages 1 - 4

    3. Schedule C, page 1 (if Part I - A has an entry)

    4. Schedule L, page 1 (if Parts I or II have entries).

  6. Put Form 990-EZ in the following order (2007 and prior revisions):

    1. Form 990-EZ, pages 1 -3

    2. Schedule A, pages 1 - 7.

  7. For 990-EZ 2007 and prior revisions zero filers with no transcription lines present on Parts I - V it isn't necessary to put pages in order after page 1.

  8. For 990-EZ zero filers 2007 and prior revisions with transcription lines present on Parts I - V put the form in order as shown in (4) above.

3.11.12.6.2  (01-01-2016)
Special Returns

  1. Form 990–EZ special returns are:

    Special Return: IRM Section:
    LM–2 and LM–3 IRM 3.11.12.6.3
    Zero Filer IRM 3.11.12.2.26 and IRM 3.11.12.2.26.1 (2007 and prior revisions only).

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