3.20.12  Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing (Cont. 1)

3.20.12.3 
Creating Images — Scanning Operation

3.20.12.3.12  (01-01-2016)
Fix-its

  1. Fix-its are errors identified after the return is sent to the release function and prior to the document leaving the Imaging Unit. An example of an error corrected using the Fix-it process would be a poor quality image.

3.20.12.3.12.1  (01-01-2016)
Controlling and Processing Fix-its

  1. The return will need to be deleted from the system and reprocessed. Do not process it using the refilm procedures. The entire return must be reprocessed.

  2. Returns that need to be fixed due to processing imaging errors are batched within their own new batch or inserted into an established batch of work that contains the same form type. A Fix-it return is not counted as a new return and is not to be counted as a receipt. Taking another count for the return would result in double counting for one return.

  3. Each return must be Document Prepared (Doc. Prep.), Scanned, Quality Controlled (QC), Validated, Verified, Reassociated, Restricted, and Quality Reviewed (QR).

  4. When a batch has completed the various steps, the system will automatically release each batch to the next step.

3.20.12.3.13  (01-01-2016)
Document Preparation

  1. Preparing the return for scanning is an important operation. Properly performed, this step can ensure efficiency through the remaining processes.

  2. During this step scanning operators will:

    1. Annotate edit marks throughout the return. Exhibit 3.20.12-6, Required - Imaging Edit Marks.

    2. Review the entity and subsection code.

    3. Identify items not open for public inspection.

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      Note:

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3.20.12.3.13.1  (01-01-2016)
Document Preparation — General Information

  1. Numbering helps in reassociation of rejected documents and during QR, should a return require additional scanning or if information is not clear.

    1. Number all returns and their respective envelopes in the lower right hand margin.

    2. If there is no envelope, but there are other items needing reassociation after imaging, number those items accordingly.

    3. If multiple returns were shipped in one envelope, write the number and alpha character (e.g., 1a, 1b, 1c and so on), on the returns.

    4. Ensure anything not scanned is attached to the envelope for reassociation later. This includes forms listed in the table below, requests for acknowledgment of receipt, and check stubs.

      Note:

      IRS General Instructions, when they can be easily removed from the return package, do not need to be imaged and can be attached to the envelope for later association.

    5. Envelopes and other information not scanned should be kept in proper order for reassociation.

    6. If a return is missing the first page, the return is unprocessable. Refer to unprocessable return procedures.

  2. VERIFY the return has a nine digit Employer Identification Number (EIN), a primary name, and a valid state.

  3. If primary name is missing, place the document in the Entity basket and route to EO Entity for additional research.

    Note:

    Do not edit missing information from other documents within the submission. EO Entity will research for missing data.

  4. If EIN is missing, incomplete, or is invalid, (e.g., less than nine digits, incorrect format, etc.) place the document in the Entity basket and route to EO Entity for additional research.

    Note:

    Do not edit missing incomplete or invalid information from other documents within the submission. EO Entity will research for data.

  5. If a remittance is discovered, immediately take the complete return to the manager.

  6. Amended returns may be attached to a copy of the originally filed return. If this is the case, image the amended return per all imaging guidelines, but do not image the copy of the original.

  7. The following forms are not part of the current imaging process:

    • Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons

    • Form 1023, 1023-EZ, 1024, and 1028, Application for Recognition of Exemption

    • Form 1040, Individual Income Tax Return

    • Form 1120, U.S. Corporation Income Tax Return

    • Form 1120-POL, U.S. Income Tax Returns for Certain Political Organizations.

    • Form 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under section 4953

    • State Tax Returns

    If returns are originals, they may be separated during pipeline processing and routed as required. If attached, see IRM 3.20.12.2.3, Forms, Attachments and Information Not Open for Public Inspection, and Exhibit 3.20.12-1, Form 990/990-EZ Schedules and Requested Attachments Open For Public Inspection, through Exhibit 3.20.12-4, Not Open or Imaged On all Forms, for imaging and redacting/restricting procedures.

  8. Detach returns with an original signature. Do not detach a return used to supplement or support the return to which it is attached to (e.g., Form 3800 is attached to a 990-T, Form 1041-A attached to a 5227, Form 2220 is attached to a 990-PF). Edit the received date of the return on the detached document. Continue Document Preparation of the return from which the attachment was separated.

  9. Detach all original attachments, see Exhibit 3.20.12-8Attachment Routing Guide.

  10. If an original/amended return is received with a CP 420 thru CP 429, or a CP 259 A through CP 259 G attached and has not previously been worked by the Entity unit prior to receipt in Imaging, take the following steps:

    • Pull return

    • Do Not Image

    • Route to Entity M/S 6273 via Form 3210

    • Annotate in the remarks that a TDI notice is attached

    Note:

    In January 2009, the CP 420 – 424 notices were replaced with the CP 259 A-G notices.

  11. In addition, the following document preparation must be completed:

    1. Indicate/annotate "Return Scanned" and the date.

    2. Remove all staples.

  12. Only the Form, Schedules and requested attachments are disclosed everything else is considered extraneous material, and is restricted.

    Example:

    Brochures, pamphlets, Form 8913 and other materials the EO has filed.

  13. If Form 8913 is attached to Form 990-EZ or Form 990-PF as a supporting documentation, Form 8913 is to be imaged and restricted.

  14. See Exhibit 3.20.12-9Example Scenarios and Appropriate Actions to Take for examples of scenarios that may be received in Imaging and the appropriate action to take.

3.20.12.3.13.2  (01-01-2016)
Telephone Excise Tax Refund TETR Procedures Form 990-T

  1. Taxpayers may be entitled to request a credit or a refund of excise taxes paid on long-distance telephone services. The credit/refund became available in 2006 and is claimed on Form 990-T or 1120-POL.

    Note:

    Taxpayers must file a request for TETR on or before July 27, 2012.

  2. The TETR return can be identified by one or more of the following:

    • "Telephone Excise Tax Refund" or "Notice 2006–50" , or similar wording written on Form 990-T or attachments

    • Form 8913 is attached

    • Line 44g (other line, labeled as TETR) contains a dollar entry

      Exception:

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  3. Taxpayers may file Form 990-T to claim only the TETR credit (may be combined with BUWH credit), or may file Form 990-T to claim the TETR credit in conjunction with their normal annual filing.

  4. If Form 990-T is filed "only" for the (TETR), (or combined with the BUWH credit), pull the return and do not image. Leave the return in the batch and follow the standard routing processing for all other returns within the batch of work.

  5. If Form 990-T is filed and includes the TETR, the form will be imaged and processed per Form 990-T procedures.

3.20.12.3.13.3  (01-01-2016)
IRC 45R, Small Business Credit Form 990T

  1. Taxpayers may be entitled to request a refundable tax credit allowed under IRC 45R, small business credit.

  2. The IRC 45R credit can be identified by one or more of the following:

    • Wording similar to “45R Only” written at the top of Form 990-T or attachments

    • Form 8941 Credit for Small Employer Health Insurance Premiums, is attached

    • Lines 44f (2010 form revision, dollar amount must be present) and any combination of lines 45, 48, or 49 contains a dollar entry.

      Exception:

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  3. Taxpayers may file Form 990-T to claim only the IRC 45R small business credit (may be combined with TETR and/or BUWH), or may file Form 990-T to claim the IRC 45R small business credit in conjunction with their normal annual filing.

  4. If Form 990-T is filed ONLY for the IRC 45R small business credit (or combined with TETR and/or BUWH), pull the return and do not image or stamp as imaged. Pull the return out of the batch, place in the tub located in the day shift manager's office labeled "45R credit" , to be batched in BBTS using route 17, batch ID 6, and routed daily to Entity.

    Note:

    Hours will be reported under 720 document preparation, however a count will not be taken under 360 scanning because the form is not imaged.

  5. If Form 990-T is filed and includes the IRC 45R small business credit, the form will be imaged and processed per Form 990-T procedures.

3.20.12.3.13.4  ≡ ≡ ≡ ≡ ≡ ≡
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3.20.12.3.13.5  (01-01-2016)
Unprocessable Return

  1. An unprocessable EO return is any of the following:

    • A return with completely illegible entries.

    • A return missing page one, with no available entity data to index.

    • A return from foreign and U.S. Possession organizations with no amounts converted to U.S. currency or written in numerical characters.

  2. The following steps should be taken:

    • Do not image the return.

    • Do not stamp the return indicating that it was scanned.

    • Pull the return and place in the front of the batch.

    • Route the unprocessable return(s) to Code & Edit with the other processed returns in the batch.

3.20.12.3.13.6  (01-01-2016)
Frivolous Return

  1. A frivolous argument is used for the purpose of expressing dissatisfaction with the substance, form or administration of tax laws by attempting to illegally avoid or reduce tax liabilities. Recognized frivolous arguments made by businesses include, but are not limited to, examples shown in IRM 4.10.12Examination of Returns - Frivolous Return Program.

  2. If the return is a potentially frivolous return, the following steps are to be taken:

    • Do not image the return.

    • Do not stamp the return indicating that it was scanned.

    • Pull the return, flag it as a potentially frivolous return and place it in the front of the batch.

    • Route the frivolous return(s) to Code & Edit with the other processed returns in the batch.

  3. Returns having only zeros, no entries, blank, or indicating "None, Not Liable" , etc., with no evidence of a frivolous argument are not to be considered frivolous returns.

  4. Code & Edit will route the potentially frivolous return to the Frivolous Filer Program where Exemption Organization Compliance Area (EOCA) will determine if the return is indeed a frivolous return. If EOCA determines that the return should be processed, it will be returned to Imaging for normal processing.

3.20.12.3.13.7  (01-01-2016)
Document Preparation - Editing

  1. All edit marks are written on the bottom right margin of the page in purple ink, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Often, an EO will submit a form, schedule or attachment that is skewed, or is a poor photocopy. These are referred to as "poor quality" . Edit a single check to the bottom of the page that is affected.

  3. On Forms 990-EZ, 990 with 527 box checked and 8872, check for SSN redaction. If the return requires no further action in Restricting the document can then be closed during Restricting.

  4. On Forms 990, 990-EZ, 990-PF, 990 with 527 box checked and 8872 if the form itself has pages with issues requiring action in Restricting, edit "G#" ; G indicates "go to" and the # represents the page needing the work.

    Example:

    A "G3" is edited on the bottom of the first page. During restricting, go to page 3 and redact the material that can not be disclosed.

  5. If no zip code or zip code is less than five digits, research the zip code directory and annotate the correct zip code.

    Note:

    If the zip code belongs to a foreign address, no additional research is required.

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    Note:

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  7. On Form 990, if a Schedule H is attached to paper returns, edit the letter "H" in the bottom right margin (not applicable on e-file returns) for ease of identification and indexing.

3.20.12.3.13.8  (01-01-2016)
Reimages

  1. The minimum requirements for reimaging a document are the following:

    • Page one of the return or IDRS print and,

      Note:

      Preferred IDRS print is BRTVU.

    • Reimage pages (i.e., pages, schedules and requested information missing from initial filing).

  2. On Forms 990, 990–EZ, and 990-PF, if the additional information received from EO is a signature jurat (declaration), the jurat must be scanned. The signature is imaged and disclosed.

  3. If there is no blue tag attached to an original return/document do the following:

    1. Check for a "scan" stamp.

    2. If there is no "scan" stamp, scan the entire document.

    3. If a "scan" stamp is present, return to originator of the request.

    4. If the entire return needs to be rescanned, circle out the stamp or annotate with a single "X" .

  4. Organize the additional information in the following order:

    1. Page one of the return or the IDRS BRTVU print;

    2. Return pages organized in sequential order;

    3. Schedule A in sequential order (Forms 990 and 990-EZ ONLY);

    4. Schedule B in sequential order (Forms 990, 990–EZ, and 990-PF ONLY);

    5. Supplemental information.

      Note:

      Extraneous material is restricted.

  5. If reimaging requirements are not met, route the return back to the originator for clarification.

3.20.12.3.14  (01-01-2016)
Form 990 Revision

  1. Form 990 was redesigned for Tax Year (TY) 2010. The Form 990 core form consists of 12 pages and numerous schedules have been added. The schedules that are open to public inspection are clearly identified in the upper right hand corner by the following statement, "Open to Public Inspection."

  2. The revised 2010 Form 990 now includes the following schedules:

    • Schedule A, Public Charity Status and Public Support

    • Schedule B, Schedule of Contributors

    • Schedule C, Political Campaign and Lobbying Activities

    • Schedule D, Supplemental Financial Statements

    • Schedule E, Schools

    • Schedule F, Statement of Activities Outside the United States

    • Schedule G, Supplemental Information Regarding Fund-raising or Gaming Activities

    • Schedule H, Hospitals

      Note:

      More than one Schedule H may be attached to a return, keep pages in order per Schedule H.

    • Schedule I, Grants and Other Assistance to Organizations, Governments and Individuals in the U.S.

    • Schedule J, Compensation Information

    • Schedule K, Supplemental Information on Tax Exempt Bonds

    • Schedule L, Transactions with Interested Persons

    • Schedule M, Non-Cash Contributions

    • Schedule N, Liquidation, Termination, Dissolution or Significant Disposition of Assets

    • Schedule O, Supplemental Information to Form 990

    • Schedule R, Related Organizations and Unrelated Partnerships

  3. Arrange/organize the revised and non-revised Form 990 return pages in the following sequential order:

    • Return pages organized in sequential order

    • Schedule A, Public Charity Status and Public Support

    • Schedule C, Political Campaign and Lobbying Activities

    • Schedule D, Supplemental Financial Statements

    • Schedule E, Schools

    • Schedule F, Statement of Activities Outside the United States

    • Schedule F-1, Continuation Sheet for Schedule F

    • Schedule G, Supplemental Information Regarding Fund-raising or Gaming Activities

    • Schedule H, Hospitals

      Note:

      More than one Schedule H may be attached to a return, keep pages in order per Schedule H.

    • Schedule I, Grants and Other Assistance to Organizations, Governments and Individuals in the U.S.

    • Schedule I-1, Continuation Sheet for Schedule I

    • Schedule J, Compensation Information

    • Schedule J-1 & J-2, Continuation Sheet for Schedule J

    • Schedule K, Supplemental Information on Tax Exempt Bonds

    • Schedule L, Transactions with Interested Persons

    • Schedule M, Non-Cash Contributions

    • Schedule N, Liquidation, Termination, Dissolution or Significant Disposition of Assets

    • Schedule N-1, Continuation Sheet for Schedule N

    • Schedule O, Supplemental Information to Form 990

    • Schedule R, Related Organizations and Unrelated Partnerships

    • Schedule R-1, Continuation Sheet for Schedule R

    • Requested attachment.

      Example:

      List of affiliations on a partial group return, Amendments for name change and/or reasonable cause statement.

    • Schedule B, Schedule of Contributors

    • All extraneous material. See Exhibit 3.20.12-1, Form 990/990-EZ Schedules and Requested Attachments Open For Public Inspection, through Exhibit 3.20.12-4, Not Open or Imaged On all Forms.

      Note:

      Supplemental attachments can not be inserted in the middle of an e-file return or schedules, they will be at the end. Page(s) following a schedule on an e-file return are part of the schedule and should not be moved.

3.20.12.3.15  (01-01-2016)
Form 990-EZ

  1. Form 990-EZ was redesigned for Tax Year (TY) 2008. The revised Form 990-EZ core form consists of four pages and includes various schedules.

  2. The schedules that are open for public inspection are clearly identified in the upper right hand corner by the following statement, "Open to Public Inspection" .

  3. Arrange the Forms 990-EZ in the following order:

    1. Return pages organized in sequential order

    2. Schedule A, pages in sequential order

    3. Schedule C

    4. Schedule E

    5. Schedule G

    6. Schedule L

    7. Schedule N

    8. Schedule O

    9. Requested attachments.

      Example:

      Amendments for name change and/or reasonable cause statement.

    10. Schedule B, sequential order

      Note:

      Schedule B may have any number of pages. Assemble all similar pages together.

    11. All extraneous material. See Exhibit 3.20.12-1 and Exhibit 3.20.12-4.

      Note:

      Supplemental attachments can not be inserted in the middle of an e-file return or schedules, they will be at the end. Page(s) following a schedule on an e-file return are part of the schedule and should not be moved.

3.20.12.3.16  (01-01-2016)
Form 990-PF

  1. Arrange/organize the Forms 990-PF return in the following order:

    1. Return pages in sequential order.

    2. Schedule B, sequential order.

      Note:

      Schedule B may have any number of pages. Assemble all similar pages together.

    3. All requested forms and attachments.

    4. All extraneous material. See Exhibit 3.20.12-2 and Exhibit 3.20.12-4.

      Example:

      Forms not open to the public such as Form 1042-S and Form 2220.

      Note:

      Supplemental attachments cannot be inserted in the middle of an e-file return or schedules, they will be at the end. Page(s) following a schedule on an e-file return are part of the schedule and should not be moved.

3.20.12.3.17  (01-01-2016)
Form 990-T

  1. Return pages organized in sequential order, pages one through four.

  2. Arrange the pages sequentially with supplemental information following the form:

    1. Form 4136, Credit for Federal Tax Paid on Fuels

    2. Form 4626, Alternative Minimum Tax for Corporations

    3. Schedule D (Form 1041), Capital Gains and Losses

    4. Schedule I (Form 1041), Alternative Minimum Tax

    5. Form 4952, Investment Interest Expense Deduction

    6. All other supporting documents

    7. All extraneous information. See Exhibit 3.20.12-4, and Exhibit 3.20.12-4, .

      Example:

      Forms not open to public such as Form 851 and Form 4797.

  3. If Form 990-T is filed claiming only one or any combination of the TETR, Back-up Withholding (BUWH), and/or IRC 45R credit, pull the return, do not image, and do not stamp as imaged. See IRM 3.20.12.3.13.2, Telephone Excise Tax Refund (TETR) Procedures Form 990-T, and IRM 3.20.12.3.13.3, IRC 45R, Small Business Credit Form 990-T, for additional TETR and IRC 45R identification and routing instructions.:

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡

  4. If the Form 990-T is filed and includes the TETR, BUWH, or IRC 45R Small Business Credit, the return will be imaged.

3.20.12.3.18  (01-01-2016)
Form 4720

  1. Return pages organized in sequential order.

  2. Arrange the pages sequentially with supplemental information following the form.

3.20.12.3.19  (01-01-2016)
Form 5227

  1. Return pages organized in sequential order.

  2. Arrange the pages sequentially with supplemental information following the form.

3.20.12.3.20  (01-01-2016)
Amended Statute Period EO Returns

  1. Statute period returns are received and identified in the Receipt and Control (R&C), Extracting area. If one is missed and identified in Imaging to be a statute period amended EO return and not cleared by the Statute Unit, Imaging will route the return to the Statute Unit to be statute cleared.

  2. Statute Unit will forward the returns via Form 12547-A to the Imaging Unit to be imaged. Statute must annotate the following information on the Form 12547-A for each return:

    • EIN

    • Name Control

    • Tax Period

    • MFT

  3. The Imaging Team will acknowledge receipt of the statute-cleared returns by returning a copy of the Form 12547-A to the originator. The acknowledgment copy must be returned to the originator within 10 days of receipt to M/S 6741.

  4. Process the returns per procedures outlined in IRM 3.20.12.

  5. After the amended return is imaged, the statute-period amended EO return will be routed to EO Accounts M/S 6552 via Form 12547-A for resolution.

  6. The following information must be annotated on the Form 12547-A for each return:

    • EIN

    • Name Control

    • Tax Period

    • MFT

  7. If the acknowledgment copy is not received from EO Accounts within 10 days, the originator must contact the Lead of EO Accounts and obtain a copy. All statute-period amended EO returns routed to EO Accounts must be accounted for and acknowledged it was received.

3.20.12.3.21  (01-01-2016)
Scanning

  1. The Scanning process captures images from paper returns for release to the public and internal use.

3.20.12.3.22  (01-01-2016)
Quality Control/Rescanning

  1. The "Quality Control" module is used to visually inspect scanned images (compared to paper document) for errors and to rescan those that are not correct.

  2. Rescanning function MUST only be done on a workstation that is attached to a scanner.

  3. The operator uses the documents and the imaged return to verify that all pages are scanned correctly, positioned correctly, and in the correct order. If any data is missing from the image, the document must be rescanned.

  4. At the Quality Control stations documents can be created or split.

  5. In addition, documents and pages can be:

    • Rejected

    • Un-rejected

    • Rotated

    • Deleted

    • Replaced

    • Inserted

3.20.12.3.23  (01-01-2016)
Validation

  1. Validation is the process of entering descriptive information associated with a return for later retrieval from the database. The operator obtains information from various parts of the return that include the following:

    • EIN

    • Tax Period

    • Organization Name

    • State

    • Zip Code

    • Subsection Code (Forms 990 and 990-EZ, ONLY)

    • Total Assets (Forms 990, 990-PF, 990-EZ, and 5227 ONLY)

    • Total Tax on Form 4720

    • Gross Income on Form 990-T

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Schedule H attached (Form 990)

    Note:

    Returns filed electronically only require input of the EIN, organization name abbreviations/corrections, and OFAC information. Remove special characters, update PTA/PTO information as needed and only include the word "The" if it is associated with only one other word, see IRM 3.20.12.3.23(4)(g), (j), (m), & (n). All other descriptive information automatically populated will be accepted without inputting or reviewing it for accuracy.

    Note:

    Accept pre-populated State or ZIP if available, and State and ZIP is blank on return.

  2. Enter the Employer Identification Number (EIN).

    1. A valid EIN consists of 9 digits in the following format: NN-NNNNNNN.

    2. If EIN is missing, invalid, or incomplete, delete and route to EO Entity M/S 6054.

  3. Enter the Tax Period Ending. The Tax Period Ending is the month and year the accounting period ends. The filer's tax period may be less than but not more than 12 months. A calendar year return ends in December. A fiscal year ends in any month other than December.

    • Correct the tax period to a six digit number.

    • The first four digits represent the year, the last two digits represent the month (YYYYMM).

      Example:

      A calendar year 2001 return, has a tax period of 200112. For a fiscal year 2001 return with an ending month of May, the tax period is 200105.

    • If the return contains a preprinted label, it will contain the year and month ending. This is a six digit field. If there is a change to a preprinted label, or the taxpayer indicates a different tax period ending, use taxpayer intent. The taxpayer may write the tax period under the return title. If the tax period ending has been edited by another area in IRS, use the edited tax period ending date.

  4. Enter the Primary Name Line. Abbreviations must be used only if the name line exceeds the maximum characters allowed per field. The name line is captured as the filer submits the return with the following exceptions,

    1. If the EO used an "&" (ampersand) enter "and" . If the EO used "and" , enter " and" .

    2. Do not abbreviate anything beyond the abbreviations listed in Exhibit 3.20.12-5, Abbreviations for Commonly Recurring Words. Abbreviations must only be used if the name line exceeds the maximum characters allowed per field.

    3. Do not space before or after a hyphen. If the filer shows a space before and/or after the hyphen, omit the hyphen.

    4. Do not double space.

    5. Do not use single or double quotes, periods or commas in the name line.

    6. Do not input an apostrophe, do not space for the apostrophe. Example, if the name is O'Brien, you would enter the name as OBrien.

    7. Omit all other special characters such as, #, ?,/, \, @, &, %, [ ] and ( ).

    8. If the special character "&" is part of the name line, spell out the special character. For example: Name line is: Store & Foundation, the name line would be input as Store and Foundation.

    9. Always include Union, Post or Club numbers on the name line.

    10. Only include the word "The" if it is associated with only one other word.

      Example:

      The EO name shown on the return is "The Group." Both words would be included as the primary name. However, if the EO name on the return was "The First Group" only, " First Group" would be included as the primary name.

    11. If the first name line includes donor numbers, account numbers, or contract numbers, do not include.

      Example:

      "8256972 Trust for May Flower" or "First Bank FBO May Flower 158935" . The numbers should not be included in the primary name line.

    12. "Formerly known as" (FKA), Attention (ATTN), "In care of" (C/O), "%" , or "Doing Business As" (DBA), and the name that follows is a secondary sort line for Entity Perfection. This information should not be included in the primary name line.

      Exception:

      "Doing Business As" (DBA) and the name that follows, does not need to be removed when pre-populated on e-file returns.

    13. If the name is a Parent Teacher Association (PTA), enter PTA then school name.

      Note:

      If PTA is at the end or in the middle of the name, move it to the beginning of the name. For example, May Flower PTA would be PTA May Flower.

    14. If the name is a Parent Teacher Organization (PTO), enter PTO then school name.

      Note:

      If PTO is at the end or in the middle of the name, move it to the beginning of the name. For example, May Flower PTO would be PTO May Flower.

  5. "DO NOT" abbreviate words in the Name Line unless it is one of the exception cases above, or the name line exceeds the amount of allowed character per field.

  6. Enter the State Code

    1. Use the United States Postal Service approved abbreviations for States and the District of Columbia.

    2. If no state is found, enter "ZZ" .

  7. Enter the ZIP Code.

    1. A zip code consists of 5 or 9 digits.

    2. If the zip code belongs to a foreign address, enter five zeros.

    3. If no zip code, research the Zip Code directory and enter the correct zip code

    4. If the zip code is less than five digits, research the Zip Code directory and enter the correct zip code.

    5. If the zip code is more than five but less than nine, enter the first five digits.

    6. If the zip code is more than five and more than nine, enter the first five digits.

    7. If no zip code and no state is found, enter "ZZ" and five zeros.

  8. For Forms 990 and 990-EZ, enter SUBSECTION CODE

    1. If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in item J), use the SS on the preprinted label or the INOLES print.

    2. Valid entries for 501(c) returns are blank, or 01 through 27. If unable to determine subsection from return, enter blank. If filer indicates a "0" treat as a blank.

    3. Follow table below for Subsection Code.

    Subsection Codes

    If: Then:
    4947 91
    501(d) 40
    501(e) 50
    501(f) 60
    501(k) 70
    501(n) 71
    527 82
    529 81
  9. For Forms 990, 990-EZ, 990-PF, and 5227, enter the Total Assets. For Form 990-T, enter Gross Income and Total Tax for Form 4720. See IRM 3.20.12.3.24., Index Fields Per Form, for index fields per form.

    1. If the total assets is a negative number, input as a negative.

      Example:

      This may be indicated as -2000, (2000), [2000], or <2000>.

    2. Do not use dollar signs or commas.

    3. If the asset line is blank, input zero.

    4. Do NOT input total assets edited by IRS.

  10. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  11. Form 990, enter "Y" in the index field if a Schedule H is attached to the return. This field will default to "N " and can be skipped if there is no Schedule H attached to the return. See IRM 3.20.12.3.24., Index Fields Per Form.

3.20.12.3.24  (01-01-2016)
Index Fields Per Form

  1. Refer to table below for index fields on Form 990 per version.

    Form 990 Index Fields

    Version EIN Tax Period Organization Name State Zip Code Subsection Code Total Assets ≡ ≡ ≡ ≡ ≡ Schedule H
    2005, 2006, and 2007 Line D Line A Block C Block C Block C Line J Line 59B "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Schedule H is attached
    2008 -2015 Line D Line A Block C Block C Block C Line I Line 20 - End of Year "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Schedule H is attached
  2. Refer to table below for index fields on Form 990-EZ per version.

    Form 990-EZ Index Fields

    Version EIN Tax Period Organization Name State Zip Code Subsection Code Total Assets ≡ ≡ ≡ ≡ ≡
    2005-2015 Line D Line A Block C Block C Block C Line J Line 25B "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  3. Refer to table below for index fields on Form 990-PF per version.

    Form 990-PF Index Fields

    Version EIN Tax Period Name of Foundation State Zip Code Subsection Code Total Assets ≡ ≡
    2005, -2015 Line A Top of Page Block directly above Line G Block directly above Line G Block directly above Line G Line H Page 2 line 16C "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  4. Refer to table below for index fields on Form 990-T per version.

    Form 990-T Index Fields

    Version EIN Tax Period Organization Name State Zip Code Gross Income
    2005, - 2015 Line D Top of page one Block directly to the right of Line A Block directly to the right of Line A Block directly to the right of Line A Pg. 1 Part 1 Line 13 Column A
     
  5. Refer to table below for index fields on Form 4720 per version.

    Form 4720 Index Fields

    Version EIN Tax Period Organization Name State Zip Code Total Tax
    2005 Pg. 1- Top right hand side Pg. 1 - Line 1 Pg. 1 - Line 2 Pg. 1 - Line 4 Pg. 1 Line 4 Pg. 1 Part II-B Line 2
    2006 - 2015 Pg. 1- Top right hand side Pg. 1 - Line 1 Pg. 1 - Line 2 Pg. 1 - Line 4 Pg. 1 Line 4 Pg. 2 Part II-B Line 2
  6. Refer to table below for index fields on Form 5227 per version.

    Form 5227 Index Fields

    Version EIN Tax Period Name of Trust State Zip Code Type of Entity Total Assets
    2005, 2006 Line A Top of page one Entity block on page 1 Entity block on page 1 Entity block on page 1 Block B Page 2 line 37B
    2007 -2015 Line A Top of page one Entity block on page 1 Entity block on page 1 Entity block on page 1 Block B Page 3 line 50B

3.20.12.3.25  (01-01-2016)
Rejecting Documents

  1. If an image of a document is not correct, or if the document does not meet imaging criteria, the document will be rejected back to the Quality Control station for corrections. Pages may also be deleted during validation using "Batch Editing."

  2. If Form 990 was imaged in error, the images for the return must be deleted from the system.

3.20.12.3.26  (01-01-2016)
Verification

  1. This step is the process of checking the accuracy of a specified index. The operator reenters the EIN, Tax Period, and Organization Name.

3.20.12.3.27  (01-01-2016)
Reassociation

  1. After the returns have completed either Rescan or Verification, the folders of paper documents can be reassembled.

  2. Associate the returns with the correct envelopes and/or attachments and staple securely.

  3. If Form 5800 edit sheet is part of the filing, move it to the left side of the return, under the entity section, and staple securely.

  4. Refer to IRM 3.10.72, Campus Mail and Work Control - Receiving, Extracting, and Sorting, for proper procedures to attach envelopes to the back of the returns or documents.

3.20.12.3.28  (01-01-2016)
Release (Processing within the system)

  1. The Release process releases the documents to the image storage devices. This process is turned on manually each day and performs automatically.

  2. The process needs to be monitored on Batch Manager for errors.

3.20.12.3.29  (01-01-2016)
Redaction/Restriction Procedures

  1. A document that is required to be made available for inspection under IRC 6104(a) or IRC 6104(b) must be redacted (sanitized) of any coding information that indicates specific facts with regard to the organization's or trust's liability or possible liability for any tax, interest or penalty, that was added to the first page of the return during processing. This also includes any other internal processing forms or work papers prepared by IRS employees that would reveal information that can not be disclosed under IRC 6104.

  2. The Restricting function is used to identify any information Not Open for Public Inspection.

  3. EO Returns that are not processed through the "Restricting" function are the following forms:

    • 4720

    • 5227

    • 990-T - non-501(c)(3) returns

  4. Form 4720 can be disclosed if attached to Forms 990–PF as supporting documentation or if filed with Form 990/990–EZ with the 527 box checked.

  5. E-filed documentation that was received by the filer and attached to his or her paper filings considered extraneous material and will be imaged but must be restricted/redacted. Examples of documentation that may be attached are: e-filed rejection slips and EF Transmission Status notification.

  6. Coding information added to the first page of the return that doesn't indicate specific facts with regard to the organizations' or trusts' liability or possible liability for any tax, interest or penalty (e.g., the date received or Document Locator Number (DLN)) may be left on the document. If there is any doubt in this regard, the IRS employee should contact the servicing Disclosure Office before making the requested information available for inspection.

  7. The following coding information, which is written or stamped on the first page of the return and required by IRC 6033 and IRC 6034, must be redacted before making the documents available for inspection:

    • Condition codes "D" , "R" , "V" , "X"

    • Payment received

      Note:

      The payment voucher on e-file returns are IRS generated and are restricted.

    • Delinquent return code

    Note:

    See IRM 3.20.12.2.6, IRS Codes and Marks that can be Disclosed, and IRM 3.20.12.2.7, Coded Edit Marks and Data Elements Not Open for Public Inspection, for editing that can be open to public inspection and those that must be redacted.

  8. Contributor names and addresses and some contribution amounts must be redacted from certain returns before the returns are open to public inspection.

    Note:

    Review the form including schedules and requested attachments for contributor information to be restricted/redacted.

  9. In general, the names and addresses of contributors to an organization other than a private foundation shall not be available for public inspection.

    • Except as provided in (12) below, names, and addresses of contributors to private foundations are open to public inspection.

    • For political organizations, names, addresses, and additional information provided on Form 8871 and Form 8872 are open to public inspection. Refer to IRM 11.3.9, Disclosure of Official Information - Exempt Organizations, for additional information.

  10. To reduce the risk of inadvertently identifying contributors, Exempt Organizations (EO) established the policy to not include Schedule B. Schedule B is to be completely restricted with the exception of 990-PF.

    Note:

    Schedule B attached to Form 990 and Form 990-EZ with the 527 box checked must be restricted. Review the form including schedules and requested attachments for contributor information labeled as Schedule B, to be restricted/redacted.

  11. Information regarding grants and contributions made by the filing organization as listed on a return is not considered to be information regarding contributions and is open to public inspection. These are the EO’s expenses and can be distinguished from contributions received based on the line number referred to:

    • Form 990 (rev. 2008 and subsequent), expenses are shown on Lines 13 through 19 or Lines 13-17 (rev. 2007 and prior)

    • Form 990-EZ (all revisions), expenses are shown on Lines 10 through 17

  12. The names, addresses, and amounts of contributions or bequests of persons who are not US citizens to a foreign private foundation that from the date of its creation has received at least 85 percent of its support (other than gross investment income) from sources outside the US (see IRC 4948(b)), shall not be made available for public inspection, a foundation that checks box D(2) on the Form 990-PF

  13. For additional information see IRM 3.20.12.2.4, Contributor Information Subject to Deletion.

3.20.12.3.29.1  (01-01-2016)
Form 990-T Redacting Procedures

  1. The Tax Technical Corrections Act of 2007, amended section 6104(b) to require that Form 990-T and related schedules or attachments that pertain to tax on UBIT, filed by 501(c)(3) organizations, be made available for public inspection by the IRS. This provision is effective for returns filed after August 17, 2006, the date of enactment of the Pension Protection Act of 2006, PL. 109-280 (PPA).

  2. Forms 990-T filed prior to August 17, 2006 are not open for public inspection. Forms 990-T filed by organizations other than section 501(c)(3) are also not available for public inspection.

  3. The Form 990–T must meet the following criteria to be open for public inspection:

    • Subsection Code (SS) is a 501(c)(3) organization

    • Form 990-T filed after August 17, 2006

    • "Form 990-T not filed solely to claim a credit that does not relate to unrelated business income tax, including: Telephone Excise Tax (TETR) credit, Back-up Withholding (BUWH) credit, IRC 45R Small Business Credit, Credit for Small Employer Health Insurance Premiums, or Work Opportunity Tax Credit (WOTC)

      Note:

      If filed claiming only one credit/refund or a combination of TETR, BUWH, IRC 45RSmall business Credit, and/or WOTC, the return is considered filed solely for the purposes of claiming a credit/refund and is not available for public inspection or disclosure.

  4. All information included with Form 990-T and related schedules can be disclosed with the exception of a limited number of forms. See Exhibit 3.20.12-3 and Exhibit 3.20.12-4, for forms and attachments that are open for public inspection if attached to the Form 990-T filing.

    Example:

    When Form 3800, General Business Credit and Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax, are attached to Form 990-T they are Open to Public Inspection.

    Note:

    Any Form 990-T that appears in the redact and restrict process (no matter the sub-section), redact and restrict as you would a 501(c)3 organization.

  5. Form 990-T 501 (c)3 images are available on DVD beginning with PY 2009.

3.20.12.3.30  (01-01-2016)
Quality Review

  1. The Quality Review step ensures each process of the program is completed to the highest quality possible.

  2. This includes viewing all pages to ensure that required data is restricted/redacted, preventing un-authorized disclosure issues.

  3. Errors that can be corrected in the QR function are:

    • Errors made during Validation; and

    • Errors made during Restricting.

  4. Errors made during Quality Control cannot be corrected in the Quality Review function. When these errors are found:

    1. Pull the paper return; and

    2. Route for correction.

  5. Sometimes returns are imaged that should not have been imaged but this is not discovered until it reaches the Quality Review function. For example, a return for a statute year that was not cleared. If this is the case:

    1. Delete the image from the system,

    2. Pull the hard copy document from the folder,

    3. Circle out all stamps indicating the return was scanned, or use a single "X" and

    4. Route the filing to the Statute Unit for clearance.

  6. If an error occurs because the document separator sheet was not recognized, this is cause for deletion. In this case:

    1. Delete the image from the system,

    2. Pull both hard copy paper returns from the folder,

    3. Merge the documents back through the entire Imaging Process.

3.20.12.3.31  (01-01-2016)
Imaging Political Organization Forms 990/990-EZ with the 527 Box Checked, and 8872

  1. Political Organizations must file an electronic Form 8871 in order to be a tax exempt political organization.

  2. Do not scan Form 8871. Route Form 8871 to the Entity Unit to take the appropriate account action.

  3. Some Political Organizations that have submitted a Form 8871 may be required to submit Forms 990/990-EZ, and/or 8872.

  4. Imaging will perform Document Preparation, Scanning, Validation, Restricting and Reassociation on all Political Organization Forms.

  5. Form 8453-X must be submitted after the electronic submission to authenticate the electronic filing.

    Note:

    As of March 1, 2012, Form 8453-X will not be imaged including refilms.

3.20.12.3.31.1  (01-01-2016)
Control and Routing Form 8872 and 990 with the 527 Box Checked

  1. Forms 8872 are batched and controlled on the Batch/Block Tracking System (BBTS).

  2. Timeliness guidelines are found in IRM 3.30.123, Work Planning and Control - Processing Timeliness: Cycles, Criteria and Critical Dates.

  3. Each batch of work will be routed through Document Preparation, Scanning, Rescan, Validation, Restricting and Reassociation.

  4. Form 8872 and 990 with the 527 Box Checked must be imaged separately under its' respective programs.

3.20.12.3.31.2  (01-01-2016)
Document Preparation Form 8872 and 990 with the 527 Box Checked

  1. Verify the organization name is present on the front of the return. Verify a month has been edited if "f" through "h" are marked on the return. If not, route to Entity.

  2. If EIN or organization name is not present, route to Entity. If multiple EIN's are present, give to your Manager or Lead to investigate.

  3. Do Not Scan IRS Letter 3406.

  4. Separate Forms if found together.

  5. Indicate "Scanned" or "Filmed" and Date stamp the return.

  6. Number all returns and their respective envelopes in the lower right hand margin.

  7. Remove all staples.

  8. Organize documents into the following order:

    1. For all Forms - Organize pages in numerical order.

    2. Next is Supplemental Information.

      Note:

      For Form 990 extraneous material is placed at the back of the return behind the Schedule B. See Exhibit 3.20.12-1 and Exhibit 3.20.12-4.

  9. Review form and attachments for Social Security Numbers (SSN) and Form 990 Schedule B for restriction or redaction.

3.20.12.3.31.3  (01-01-2016)
Scanning Political Organization Forms

  1. Scan Prepared Documents.

  2. Ensure all images are of good quality and all information is legible.

3.20.12.3.31.4  (01-01-2016)
Validation Forms 8872

  1. Index the following fields:

    1. EIN.

    2. Name of organization.

    3. Type of return.

    4. Month.

    5. Year

    6. Change of address, if indicated.

    7. Final report, if indicated.

3.20.12.3.31.5  (01-01-2016)
Reassociation of Political Organization Forms

  1. Associate document with its respective envelope.

  2. Place staple in the left hand corner of return.

3.20.12.3.31.6  (01-01-2016)
Redaction/Restriction Procedures of Political Organization Forms

  1. All Social Security Numbers (SSNs) must be redacted.

    Note:

    If an SSN is found on the IRC 527 returns make a screen print of the first page of the return and give to manager.

  2. All Form 990 Schedule B must be restricted.

3.20.12.4  (01-01-2016)
Imaging Form 2363-A

  1. Form 2363-A is used by Taxpayer Service, Examination, Technical personnel and Campus Entity Control personnel to make entity changes that include EOMF data. The Form 2363-A is received from EO Entity.

  2. The Imaging process for Form 2363-A is to be completed within 45 workdays of receipt within the Imaging Unit.

  3. All time required to process Form 2363-A is reported under 550-13105.

  4. Below are the index fields on Form 2363-A.

    • Employer ID Number (EIN)

    • Primary Name

    • New Gen

      Note:

      If New Gen is not available, use the From Gen or the Old Gen as the index field.

  5. The Form 2363-A is treated as classified waste after the data is verified and the Imaging process is completed.

Exhibit 3.20.12-1 
Form 990/990-EZ Schedules and Requested Attachments Open For Public Inspection

The following forms, schedules and requested attachments will be disclosed to the public.

Form/Document Information Action
990 Return of Organization Exempt Form Income Tax Image
990-EZ Short Form Return of Organization Exempt from Income Tax Image
Schedules All Form 990/990-EZ schedules.

Note:

Schedule B is restricted and not open to the public.

Image
Subordinate Listing

Note:

Form 990 only.

Subordinate list for Group Return: Line Ha is yes but Hb is no. Image
  • Amendment to the articles of incorporation and filing with the appropriate state authority

  • Amendment to the trust instrument

  • Amendment of the articles of association

Name changed Image
Reasonable Cause Statement If not filed by the due date filer will attach a statement giving reasons. Image
All other attachments Extraneous Material Image and restrict

Exhibit 3.20.12-2 
Form 990-PF Schedules and Requested Attachments Open For Public Inspection

The following forms, schedules and requested attachments will be disclosed to the public.

Form/Document Information Action
990-PF Return of Private Foundation Image
Schedule B Schedule of Contributors Image

Note:

If D-2 Box is checked image and restrict.

Form 990-T Exempt Organization Business Income Tax Return Image

Note:

Only 501(c)(3) organizations will be disclosed to the public. If not 501(c)(3) image and restrict.

All filer created schedules and statements requested by the line items Image
All other attachments Extraneous Material Image and Restrict

Exhibit 3.20.12-3 
Form 990-T Schedules and Requested Attachments Open For Public Inspection

The following forms, schedules and requested attachments will be disclosed to the public.

Form/Document Information Action
990-T Exempt Organization Business Income Tax Return Image

Note:

Only 501(c)(3) organizations will be disclosed to the public.

Form 1041 Schedule D Capital Gains and Losses Image
Form 1041 Schedule I Alternative Minimum Tax - Estates and Trusts Image
Form 1120 Schedule D Capital Gains and Losses Image
Form 1122 Authorization & Consent of Subsidiary Corporation to be included in a Consolidated Income Tax Return Image
Form 1139 Corporation Application for Tentative Refund Image
Form 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains Image
Form 3800 General Business Credit Image
Form 4136 Credit for Federal Tax Paid on Fuels Image
Form 4562 Depreciation and Amortization (Including Information on Listed Property) Image
Form 4626 Alternative Minimum Tax - Corporations Image
Form 8801 Credit For Prior Year Minimum Tax-Individuals, Estates, and Trusts Image
Form 8949 Sales and Other Dispositions of Capital Assets Image
Form 8873 Extraterritorial Income Exclusion Image
Form 8827 Credit For Prior Year Minimum Tax - Corporations Image
Form 8834 Qualified Plug-in Electric and Electric Vehicle Credit Image
Form 8902 Alternative Tax on Qualifying Shipping Activities Image
Form 8912 Credit to Holders of Tax Credit Bonds Image
All filer created schedules and statements requested by the line items Image
All other attachments Extraneous Material Image and Restrict

Exhibit 3.20.12-4 
Not Open and Imaged On all Forms

The following attachments will be not be disclosed and/or imaged.

Form/Document Information Action
State Tax Returns Filer's State Tax Returns and all attachments or schedules that are part of their State Tax Return. Do Not image - staple and attach to the envelope prior to imaging the return
IRS Prepared Returns   Do Not Image
Substitutes for Returns (SFR)   Do Not Image
Reprocessible Returns   Do Not Image
Secured Delinquent Returns   Imaged and all marks indicating the return was secured must be redacted.
Dummy Returns   Not imaged
Certified Mail Receipts (originals or copies)   Not imaged - staple and attach to the envelope prior to imaging the return
Cover sheets, such as fax cover sheets and address cover sheets   Not imaged - staple and attach to the envelope prior to imaging the return
Internally prepared documents   Not imaged - staple and attach to the envelope prior to imaging the return
Form Instructions   Not imaged - staple and attach to the envelope prior to imaging the return
IRS Edit Sheets   Not imaged - staple and attach to the envelope prior to imaging the return
IRS routing slips   Not imaged - staple and attach to the envelope prior to imaging the return
Post it notes   Not imaged - staple and attach to the envelope prior to imaging the return
Letter asking for acknowledgment of receipt   Not imaged - staple and attach to the envelope prior to imaging the return
Sign Here stickers   Not imaged - staple and attach to the envelope prior to imaging the return
Multiple returns attached in reference to Carryforward/back

Note:

The multiple returns would not be separated from return

  Image and treat as original returns, restricting or redacting any item as need.
Contributor/Donors names and addresses Contributors may be individuals, fiduciaries, partnerships, corporations, associations, trusts, government agencies, or exempt organizations. A contributor is a person who gave money, securities, or any other type of property to the organization, either directly or indirectly. These are persons who have contributed gifts to the organization.

Note:

Review the form, schedules and requested attachments for contributor information to be restricted/redacted.

Image and restrict - 990, 990-EZ or 990-T Only

Note:

During the scanning operation, Schedule B, contribution amounts and/or related information are restricted/redacted. However, contribution amounts will be provided by EO Photocopy when specifically requested, unless such amounts could reasonably be expected to identify a contributor.

Application Pending,. or similar wording. Wording listed on the top of the front page indicating a determination application is pending.

Note:

Wording listed anywhere else on the return or attachments will not be redacted.

Image and redact.
Automatically Revoked, Status 97, or similar wording. Wording listed on the top of the front page indicating a revocation.

Note:

Wording listed anywhere else on the return or attachments will not be redacted.

Image and redact. Form 990, 990-EZ, 990-PF only
Social Security Numbers (SSNs) on IRC 527 returns listed any where on the form or attachments.

Note:

If an SSN is found on the IRC 527 returns make a screen print of the first page of the return and give to manager.

Image and redact. Form 8872, 990 and 990-EZ with 527 Box Checked only.

Note:

Form 990 Schedule B must be restricted if attached to any IRC 527 organization.

Social Security Numbers (SSNs) on non-IRC 527 returns listed any where on the form or attachments. If you identify a Social Security Number (SSN), you should redact the SSN. Although the IRS is not required to redact the SSNs, the redaction of an SSN, protects the holder of the SSN from possible adverse consequences by the release of personal information to the public.

Exhibit 3.20.12-5 
Abbreviations for Commonly Recurring Words. Abbreviations must only be used if the name line exceeds the maximum characters allowed per field.

Abbreviations for Commonly Recurring Words
agency/agencies AGCY Home Owners Association HOA
agricultural/agriculture AGRI Industrial INDI
Alumni ALUM Industry/Industries IND
Amalgamated AMAL Incorporated INC
American/s AMER Information INFO
Association/s ASSN Institute/s INST
Associates/Associated ASSOC International INTL
Auxiliary/
Auxiliaries
AUX Insurance INS
Avenue AVE Irrevocable IRREV
Apartments APT Junior/s JR
Beneficiary BNFRY Legion/s LGN
Benevolent BEN Library/Libraries LIBR
Building/s BLDG Manufacturing MFG
Campaign CMPG Management MGMT
Cemetery Cem Medical MED
Center/s CTR Memorial/s MEM
Charitable CHAR Ministry/Ministries MNSTR
Charitable Remainder Annuity Trust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CRAT Mountain MTN
Charitable Lead Annuity Trust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CLAT Non-exempt Charitable Trust NECT
Charitable Remainder Trust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CRT National/s NATL
Charitable Remainder Unitrust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CRUT Organization/s
Organizational
ORG
Charitable Lead Trust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CLT Parent Teacher Association PTA
Charitable Lead Unitrust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CLUT Parent Teacher Organization PTO
Circle /Circles CIR Partner PTR
Coalition COAL Partnership PTRSP
College/s COLL Political Action Committee PAC
Committee/s COM Representative REPR
Commission/s COMM Republican REP
Community/Communities COMN Research RES
Company/Companies CO Resource/s RSC
Cooperative/Co-operative COOP Retirement RTMT
Corporation/s CORP Revocable REV
Council/s COUN Rotary ROT
County/Counties CNTY Remainder REM
Credit Union CU Saint/s ST
Democrat/Democratic DEM Scholarship/s SCHOL
Department/s DEPT Senior/s SR
Development/s/
Developmental
DEV Service/s SVC
District/s DIST Special/s SPC
Doctor/s DR Street/s STR
Education/Educational ED Society/Societies SOC
Elementary/Elementaries ELEM Student/s STU
Employee/s EMP Testamentary TEST
Enterprise/s ENT Technology TECH
Estate/s EST Trust/s TR
Endowment/s END Trustee TTEE
Environment/Environmental ENVI Under the Will of / Under Will UW
Electrical ELEC United States US
Family/Families FAM University/Universities UNIV
Federation/s FED Veteran/s VET
For the Benefit of FBO Veterans for Foreign War VFW
Foundation/s FDN Voluntary Employee Benefit Association VEBA
Fund/s FD Volunteer VOL
Fraternal FRTL Young Men's Christian Association YMCA
Fraternity FRAT Young Women's Christian Association YWCA
Group/s GRP    
Government/Governmental GOV    
Historic/Historical HIST    
Hospital HOSP    

Exhibit 3.20.12-6 
Required - Imaging Edit Marks

CODE INTENT/PURPOSE
G# Indicates the form has information requiring attention during the Restricting function. (G# = Go to Page NN e.g. G12)

Note:

# Indicates the page number for the edited page.

H Schedule H attached to return.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exhibit 3.20.12-7 
EO Subsection Codes

Subsection Code Classification Code Type of Exempt Organization IRC Code
01 1 Governmental Instrumentality IRC 501(c)(1)
02 1 Title holding corporation IRC 501(c)(2)
03 1 Charitable corporation IRC 501(c)(3)
03 2 Educational organization IRC 501(c)(3)
03 3 Literary organization IRC 501(c)(3)
03 4 Organization to prevent cruelty to animals IRC 501(c)(3)
03 5 Organization to prevent cruelty to children IRC 501(c)(3)
03 6 Organization for public safety testing IRC 501(c)(3)
03 7 Religious organization IRC 501(c)(3)
03 8 Scientific organization IRC 501(c)(3)
04 1 Civic league IRC 501(c)(4)
04 2 Local association of employees IRC 501(c)(4)
04 3 Social welfare organization IRC 501(c)(4)
05 1 Agricultural organization IRC 501(c)(5)
05 2 Horticultural organization IRC 501(c)(5)
05 3 Labor organization IRC 501(c)(5)
06 1 Board of trade IRC 501(c)(6)
06 2 Business league IRC 501(c)(6)
06 3 Chambers of commerce IRC 501(c)(6)
06 4 Real estate board IRC 501(c)(6)
07 1 Pleasure, social and recreation club IRC 501(c)(7)
08 1 Fraternal beneficiary society or association IRC 501(c)(8)
09 1 Voluntary employees' beneficiary association Non-Governmental IRC 501(c)(9)
09 2 Voluntary employees' beneficiary association Governmental IRC 501(c)(9)
10 1 Domestic fraternal society and association IRC 501(c)(10)
11 1 Teachers retirement fund association IRC 501(c)(11)
12 1 Benevolent life insurance association IRC 501(c)(12)
12 2 Mutual ditch or irrigation company IRC 501(c)(12)
12 3 Mutual or cooperative telephone company IRC 501(c)(12)
12 4 Organization like those on three preceding lines IRC 501(c)(12)
13 1 Burial association IRC 501(c)(13)
13 2 Cemetery company IRC 501(c)(13)
14 1 Credit union IRC 501(c)(14)
14 2 Other mutual corporation or association IRC 501(c)(14)
15 1 Mutual insurance company or association other than life/marine IRC 501(c)(15)
16 1 Corporation financing operation IRC 501(c)(16)
17 1 Supplemental unemployment benefit Trust or plan IRC 501(c)(17)
18 1 Employee funded pension trust created before June 25, 1959. IRC 501(c)(18)
19 1 Post or organization of war veterans IRC 501(c)(19)
20 1 Legal service IRC 501(c)(20)
21 1 Black lung benefit trust IRC 501(c)(21)
22 1 Multi-employer pension plan IRC 501(c)(22)
23 1 Veterans association founded before 1880. IRC 501(c)(23)
24 1 Trust described in IRC § 4049 of ERISA IRC 501(c)(24)
25 1 Title holding company for pensions, etc. IRC 501(c)(25)
26 1 State sponsored high risk health insurance organization IRC 501(c)(26)
27 1 State sponsored workers' compensation insurance IRC 501(c)(27)
28 1 National Railroad Retirement Investment Trust IRC 501(c)(28)
29 1 Co-op health insurance issuer IRC 501(c)(29)
40 1 Apostolic and religious organization IRC 501(d)
50 1 Cooperative hospital service organization IRC 501(e)
60 1 Cooperative service organization of operating education organization IIRC 501(f)

Exhibit 3.20.12-8 
Attachment Routing Guide

Attachment (Form/document)
Note: Only detach if the return is an original
Form received that has the attachment Detach Action
Form 990 series All Yes If an original return, detach and image
Form 1023, 1024, or 1028, Application for Recognition of Exemption All Yes, if the signature is an original, otherwise leave attached If signature is an original route to CSPC
201 W Rivercenter Blvd.
Attn: EP/EO Determinations
Team 31404
Covington, KY 41011
Form 1120-POL 990 / 990–EZ & 990–T Yes If an original return, do not image. Route to processing
Form 4720 - Return of Certain Excise Taxes on Charities and other Persons under Chapters 41 and 42 of the IRC All that have an original signature Yes If original return, with a signature, detach and image. When attached to Form 990-PF, however, an image of Form 4720 is included in the Form 990-PF, as it is open to public inspection in such case. See Treas. Reg. 1.6033-2(j)."CAUTION: note: When detaching Form 4720 from any other form make sure you also detach any applicable statements or attachments relating to Form 4720
Form 5227 - Split Interest Trust Information Return All Yes If original return, detach and image.

Exhibit 3.20.12-9 
Example Scenarios and Appropriate Actions to Take

If And Then
Form 990-EZ is submitted by the filer converted to a Form 990 by IRS do not image the converted return.
an amended return is received is attached to an original return review each return to determine if a scanned stamp is present. If no scan stamp is present on the amended return follow 3.20.12.3.8, and image as a new return. Amended returns may be attached to a copy of the originally filed return. If this is the case, image the amended return per all imaging guidelines, but do not image the copy of the original.
an amended return is received is not attached to an original return and not stamped with the scan stamp image amended return following amended return instructions in IRM 3.20.12.3.8, Imaging Amended Returns.
both Form 990-EZ and Form 990 are received from the filer both are original returns and have not been imaged (no scanned stamp present) detach and image both Form 990-EZ and Form 990 as originals under the appropriate program code.
the filer sends a copy of a return (electronically filed or paper) to Rejects and Rejects forwards the copy to Imaging   do not image, forward to department manager for resolution.
CIS return is received   treat as a live return and image.
SMIP return is received   do not image. A SMIP return is a return that is printed off of the OL-SEIN system (already imaged, SMIP prints on the document when printed from SEIN by Accounts Management)
amended return is received from Accounts Management   image following IRM 3.20.12.3.8, Imaging Amended Returns. If you receive amended returns treated as a refilm forward to the department manager for resolution.

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