3.20.13 Exempt Organizations Photocopy Procedures

Manual Transmittal

December 04, 2018

Purpose

(1) This transmits revised IRM 3.20.13, Exempt Organization Returns Processing, Exempt Organizations Photocopy Procedures.

Material Changes

(1) All dates have been changed to reflect January 01, 2019.

(2) Various grammatical and editorial changes made throughout the IRM. Removed duplications and provided links throughout the IRM.

(3) Incorporated all IPU's issued in 2018.

(4) IPU 18U1053 issued 07-12-2018 - Revised table formats throughout IRM to be 508 compliant, content is the same.

(5) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.1 - Changed USB/DVD references to Digital Data.

(6) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.1.4 - Changed USB/DVD references to Digital Data.

(7) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.2 - Changed USB/DVD references to Digital Data.

(8) IPU 18U0036 issued 01-02-2018 IRM 3.20.13.2.5, Figure 3.20.13-1 - Inserted "Alchemy software is no longer available as of 2018."

(9) IPU 18U0432 issued 03-09-2018 IRM 3.20.13.2.5, Figure 3.20.13-1 - Added State USB orders to Alchemy definition and added link.

(10) IRM 3.20.13.2.5 Figure 3.20.13-1 - Removed "State orders are Alchemy."

(11) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.2.5 - Changed USB/DVD references to Digital Data.

(12) Added RAIVS definition.

(13) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.3 - Changed USB/DVD reference to Digital Data.

(14) IRM 3.20.13.3 , Figure 3.20.13-4 - Updated address for inspections at Headquarters.

(15) IRM 3.20.13.3.2, Figure 3.20.13-7 - Updated address for inspections at Headquarters.

(16) IRM 3.20.13.3.2(5) - Removed the FOIA Reading Room and replaced with CPU.

(17) IPU 18U0379 issued 03-02-2018 IRM 3.20.13.3.2, Figure 3.20.13-7 - Updated Fax number for Ogden.

(18) IPU 18U0513 issued 03-21-2018 IRM 3.20.13.3.2, Figure 3.20.13-7 - Updated Fax Number for Ogden.

(19) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.3.2 - Changed USB/DVD references to Digital Data. Updated Website link address.

(20) IRM 3.20.13.3.2 - Updated the field media relations specialist information.

(21) IPU 18U0036 issued 01-02-2018 IRM 3.20.13.4 - Revised link.

(22) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.4.5 - Changed USB/DVD references to Digital Data.

(23) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.4.5 - Revised reference to Types of Requests.

(24) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.4.11 - Changed USB/DVD references to Digital Data.

(25) IPU 18U0036 issued 01-02-2018 IRM 3.20.13.4.12 - Revised link.

(26) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.4.12 - Changed USB/DVD references to Digital Data.

(27) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.5.1 Revised reference to Types of Requests. Changed USB/DVD references to Digital Data.

(28) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.5.3 - Changed USB/DVD references to Digital Data.

(29) IPU 18U0036 issued 01-02-2018 IRM 3.20.13.5.3.1 - Changed duplicate control research to only look for open controls, not prior controls.

(30) IRM 3.20.13.5.3.2 - Update the field media relations specialist information.

(31) IPU 18U0925 issued 06-11-2018 IRM 3.20.13.5.4 - Replaced 990-N link to EO Select Check with link to Tax Exempt Organization Search.

(32) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.5.4 - Changed USB/DVD references to Digital Data. Updated website link.

(33) IRM 3.20.13.5.4.2 - Updated example of years filled in 2019.

(34) IPU 18U0379 issued 03-02-2018 IRM 3.20.13.5.4.2(2) - Updated Fax number for Ogden.

(35) IPU 18U0925 issued 06-11-2018 IRM 3.20.13.5.4.2(9) - Removed Media website link and replaced it with a telephone number for requester contact.

(36) IRM 3.20.13.5.4.2 - Updated the field media relations specialist information.

(37) IRM 3.20.13.5.5.1(1) - Removed FOIA Reading Room as they no longer handle Inspections.

(38) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.5.5.2 - Changed USB/DVD references to Digital Data.

(39) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.5.5.4 - Changed USB/DVD references to Digital Data.

(40) IRM 3.20.13.5.7 - Updated years to fill in 2019. No change to fees for 2019.

(41) IPU 18U0036 issued 01-02-2018 IRM 3.20.13.5.7 - Corrected note to include DVDs in the explanation, Removed Alchemy format as an option and explained it’s no longer available as of 2018, forward to TE/GE SPP HQ Analyst.

(42) IPU 18U0432 issued 03-09-2018 IRM 3.20.13.5.7 - Added State USB orders to Alchemy format.

(43) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.5.7 - Changed USB/DVD references to Digital Data.

(44) IRM 3.20.13.5.7 - Updated Alchemy instructions.

(45) IPU 18U0036 issued 01-02-2018 IRM 3.20.13.5.7.1 - Added Alchemy is no longer available as of 2018, forward to TE/GE SPP HQ Analyst.

(46) IPU 18U0432 issued 03-09-2018 IRM 3.20.13.5.7.1(2) - Added State USB orders to Alchemy format. Removed State USB from Raw format.

(47) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.5.7.1 - Changed USB/DVD references to Digital Data. Added Media as exception for use of field.

(48) IRM 3.20.13.5.7.1 - Updated Type of Order instructions to remove Alchemy.

(49) IRM 3.20.13.5.8 - Revised Technical Software Assistance procedures.

(50) IPU 18U1053 issued 07-12-2018 IRM 3.20.13.6.1 - Changed USB/DVD references to Digital Data.

(51) IPU 18U0036 issued 01-02-2018 IRM 3.20.13.5.8 - Added Raw format to the technical issues.

(52) IRM Exhibit 3.20.13-1 - Updated years filed in 2013 and subsequent are filled in 2019.

(53) IPU 18U1053 issued 07-12-2018 IRM Exhibit 3.20.13-1 - Changed USB/DVD references to Digital Data.

Effect on Other Documents

This supersedes IRM 3.20.13, dated January 1, 2018.
Interim guidance is incorporated from IRM Procedural Updates (IPU), 18U1053, 18U0036, 18U0432, 18U0379, 18U0513, 18U0036, 18U0925

Audience

Wage and Investment (W&I)
Submission Processing

Effective Date

(01-01-2019)

Jennifer A. Jett
Acting Director, Business System Planning
Government Entities and Shared Services
Tax Exempt and Government Entities

Program Scope and Objectives

  1. This IRM contains instructions for procedures on filling requests (both paper and Digital Data for public inspection of Exempt Organization (EO) returns. See IRM 3.20.13.2, IRM Overview.

    Note:

    As of October 30, 2017, Digital Data replaced the DVDs. Until the Form 4506-A and Letter 3983C are updated, consider requests for DVD as requests for Digital Data and respond with reference to DVD.

  2. Purpose, This IRM provides the necessary instructions, guidelines and procedures for filling requests (both paper and Digital Data) for public inspection of Exempt Organization (EO) returns.

  3. Audience, Wage and Investment (W&I), Submission Processing, EO Photocopy (EOPC)

  4. Policy Owner, Acting Director of Business System Planning, Government Entities and Shared Services, Tax Exempt and Government Entities

  5. Program Owner, Tax Exempt and Government Entities (TE/GE) Submission Processing Programs (SPP)

  6. Primary Stakeholders, Other areas that may be affected by these procedures include (but not limited to):

    • Taxpayer Advocate Service (TAS)

    • Chief Counsel

    • Submission Processing

    • TE/GE, Submission Processing Programs

    • Media Relations

    • Disclosure

  7. Program Goals, To fill requests (both paper and Digital Data) for public inspection of EO Returns.

Background

  1. See IRM 3.20.13.1.

Authority

  1. See IRC 6104 and IRM 3.20.13.2.2, Public Inspection of Annual Returns and Applications for Tax Exempt Status.

Responsibilities

  1. The Campus Director is responsible for monitoring operational performance for Submission Processing.

  2. The Operations Manager is responsible for monitoring operational performance for the operation.

  3. The EOPC Team Manager/Lead is responsible for the performance monitoring and ensuring employees have the tools to perform their duties.

  4. The EOPC Employees are responsible for following the instructions contained in this IRM and maintain updated IRM procedures.

  5. See IRM 3.20.13.3.2, Responsibilities, for TE/GE responsibilities.

Program Management and Review

  1. Program Reports:

    • SOI-SEIN-ORDER Report, identifies the number of Digital Data requests received in the EOPC unit. The report is available via OL-SEIN

    • EOPC Payment Request Report, is maintained by OSPC EO RAIVS in received date order, by year, and is used to record all payments received and billing information associated with Form 2860. The report is located on the shared drive by accessing, S:\ODN\SP\DCO\Data Dept. 1\Team 35111\TEGE\EOPC Payment Request Rpt.xls

    • Form 4506-A Counts Report, records the number of requests received and closed for both current and prior years in a calendar year. It doesn’t include the number of forms copied. It is maintained by OSPC EO RAIVS.

  2. Program Effectiveness,

    • Managerial Reviews

    • Improvement Team Reviews

    • TE/GE Assistant Visit Reviews

Program Controls

  1. See IRM 3.20.13.3 (7), Reporting Time to WP&C (Work Planning and Control).

Terms/Definitions/Acronyms

  1. For a list of Terms/Definitions/Acronyms See IRM 3.20.13.2.5, Glossary of Terms.

Related Resources

  1. For a list of related resources see IRM 3.20.13.2, IRM Overview.

IRM Overview

  1. This IRM provides the necessary instructions, guidelines and procedures for filling requests (both paper and Digital Data) for public inspection of Exempt Organization (EO) returns. Refer to these additional IRMs for more guidance:

    • IRM 11.3,Disclosure of Official Information

    • IRM 3.20.12, Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing

      Note:

      See IRM 3.20.12,Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing, for a complete list of disclosure, redaction and restriction instructions for filling forms imaged on or after November 2, 2015. The Sub Date in OL-SEIN is the imaged date on efile returns. The scanned stamp date is the imaged date on paper returns.

    • IRM 3.5.20,Processing Requests for Tax Return/Return Information

  2. Any instructions written at the campus (e.g., desk procedures, job aids, etc.) to clarify IRM 3.20.13,Exempt Organization Photocopy Procedures, can only be implemented if approved by the TE/GE SPP staff. This also applies to any notices and/or letters used during the EOPC process.

    1. A Form 2061,Document Clearance Record, must be signed and kept on file for all changes.

    2. If procedures are implemented before TE/GE Submission Processing Programs Staff approves, the funds will be transferred back to TE/GE.

      Note:

      TE/GE doesn’t fund procedures unless approved by the business owner.

  3. Use CRX Letter 3983C, EO Photocopy Request Response, when writing to the requester. Don’t use "Quick" notes (hand written letters) or other local letters unless specifically directed. For guidance on inputting common letter entries on Letter 3983C, go to http://serp.enterprise.irs.gov/databases/forms-ltrs-pubs.dr/crxltrs.dr/c.dr/3983c.htm and refer to the notes section of the letter.

Overview of Public Inspection Under IRC 6104

  1. See IRC 6104, for an overview of public inspection under IRC 6104.

Public Inspection of Annual Returns and Applications for Tax Exempt Status

  1. See IRM 3.20.12.3.1, Public Inspection of Annual Returns and Applications for Tax Exempt Status, for an overview of public inspection of annual returns and applications for tax exempt status.

Form 990 & Form 990-EZ Revision

  1. The core Form 990 consists of 12 pages and includes numerous schedules. Schedules that are open for public inspection are clearly identified in the upper right hand corner by the statement "Open to Public Inspection."

  2. The following schedules may be filed with Form 990, depending on the tax year of the form submitted. All schedules are open for public disclosure except the specific information in IRM 3.20.13.4.5Forms, Attachments and Information Not Open For Public Inspection, for forms imaged before November 2, 2015. For forms imaged on or after November 2, 2015, see IRM 3.20.12, Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing.

    • 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 F-1, Continuation Sheet for Schedule F

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

    • Schedule H, Hospitals

    • 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, Continuation Sheet for Schedule J

    • Schedule K, Supplemental Information on Tax-Exempt Bonds

    • Schedule L, Transactions with Interested Persons

    • Schedule M, NonCash 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

  3. The Schedules A, B, C, E, G, L, N and O, shown above may be filed with Form 990-EZ,Short Form Return of Organization Exempt From Income Tax, depending on the tax year of the form submitted. All schedules are open to public disclosure except the specific information in IRM 3.20.13.4.5, Forms, Attachments and Information Not Open For Public Inspection, for forms imaged before November 2, 2015. For forms imaged on or after November 2, 2015, see IRM 3.20.12., Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing.

Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ

  1. Most small tax-exempt organizations whose gross receipts are usually $50,000 or less may be required to electronically submit Form 990-N, also known as the e-Postcard. Exceptions to this requirement include:

    • Organizations included in a group return.

    • Churches, their integrated auxiliaries and conventions or associations of churches.

    • Organizations required to file a form other than Form 990-N.

  2. If you receive a request, and through IDRS research you find Form 990-N was filed instead of Form 990, Form 990-EZ or Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation, see IRM 3.20.13.5.4 (2), Types of Requests and Actions to Take.

Glossary of Terms

  1. The following terms apply to the EOPC process.

    Figure 3.20.13-1

    EOPC Glossary of Terms

    Term Description
    Alchemy The name of the software program resident on Digital Data containing scanned images.

    Note:

    Alchemy software is no longer available as of 2018), see IRM 3.20.13.5.7.

    Bad Pay Requesters who haven’t paid in full for requested EO information.
    Contributor(s) Contributors may be individuals, fiduciaries, partnerships, corporations, associations, trusts, government agencies or EOs. 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.
    DMD Data Management Division.
    EO Exempt Organization.
    ESTAB IDRS command code used to order Form 990 series returns from Files.
    EUP Employee User Portal is used to view returns filed via the Modernized electronic Filing (MeF) system.
    FRC Federal Records Center.
    Grants Cash or non-cash given out by EOs.
    IDRS Integrated Data Retrieval System.
    Mass Request One requester asking for Form 990 EO information for 100 or more organizations.
    Media Request Any request from personnel who work for a newspaper, television station, radio or other news organization.
    Not EO Term used to indicate not open to public inspection.
    OL-SEIN Online Statistics of Income Exempt Organizations Return Image Net system.
    OL-SEIN Type Code  
    1- 990/ 990-EZ C3's Code:
    1. 990

    2. 990EZ

    3. 990R

    4. 990ER

    5. 990A

    6. 990EA

    1-990/ 990-EZ C3’s Meaning:
    1. 990 Subsection (SS) code 3

    2. 990-EZ SS code 3

    3. 990 Refilm SS code 3

    4. 990-EZ Refilm SS code 3

    5. 990 Amended SS code 3

    6. 990-EZ Amended SS code 3

    2- 990/ 990-EZ Non-C3's Code:
    1. 990O

    2. 990EO

    3. 990OR

    4. 990EOR

    5. 990OA

    6. 990EOA

    2- 990/ 990-EZ Non-C3's Meaning:
    1. 990 SS code not equal 3

    2. 990-EZ SS code not equal 3

    3. 990 Refilm SS code not equal 3

    4. 990-EZ Refilm SS code not equal 3

    5. 990 Amended SS code not equal 3

    6. 990-EZ Amended SS code not equal 3

    3- 990-PF Code:
    1. 990PF

    2. 990PR

    3. 990PA

    3- 990-PF Meaning:
    1. 990-PF

    2. 990-PF Refilm

    3. 990-PF Amended

    PY Processing Year
    RAIVS Return and Income Verification Services
    Redact Term used to omit information not open to public inspection.
    SOI Statistics of Income.
    Purge Term used when discarding old files.
    Suspense Term used for storing EO cases waiting for payment and/or more information.

Sorting, Batching and Assigning Procedures, Controlling Work, Reporting Time and Retention of Form 4506-A Requests

  1. Batching (Mail Clerk) responsibilities - When you receive requests in the EOPC unit:

    Figure 3.20.13-2

    Batching instructions for Mail Clerk

    a. Date stamp the request (Form 4506-A, Request for Public Inspection or Copy of Exempt Organization IRS Form/ correspondence).

    Note:

    All time frames start from the EO RAIVS received date. Don’t stamp over any pertinent information (i.e., Employer Identification number (EIN), year, boxes, etc.).

    b. Sort and batch the cases into folders identified as follows:
    • EO requests (non-media)

    • Media requests

    • Digital Data requests

    • Reimbursable photocopy fees

    Note:

    See below for basic sorting, age criteria and batch sizes.

    Note:

    To avoid duplicate controls, if a Form 2860, Document Transmittal and Bill and/or Form 2221, Schedule of Collections is attached or there’s any indication the request is in response to a letter sent by EO RAIVS (e.g. payment needed, etc.), check the suspense files for the case. If found, associate and give to the working clerk. If no case is in suspense, batch as stated above.

    c. Record the number of Form 4506-A’s, years being requested and the" EO RAIVS received date" as the received date, on the batch tag.
    d. Assign a batch number to the folder.

    Note:

    You don’t need to attach a history sheet (Form 13659, EO/Photocopy Case History Sheet) to each request. All information and actions are recorded on the request. If more space is needed, the working clerk may use Form 13659.

    e. Give to the Lead to log batches on the inventory report.
    f. Place the batched cases on the wall.
    g. More Sort Guidelines:
    • When the TE/GE Correspondence Unit in Cincinnati receives requests that require filling in Ogden, they fax the request and the envelope (if received), and/or mail to Ogden on a daily basis.

    • Ogden's Batching (mail clerk) reviews the faxed request within 7 days from receipt in Ogden. If illegible, contacts the designated TE/GE Correspondence Unit employees and requests they fax another copy.

    • If "EO Determs" is annotated on the request (Form 4506-A/ correspondence), this indicates the TE/GE Correspondence Unit has a copy, is working their part of the request and you don’t have to send a copy to the TE/GE Correspondence Unit.

    Note:

    Don’t send a letter to the requester informing them of the transfer. The batching (mail clerk) routes directly to the other sites on a daily basis per the instructions below.

    1. Figure 3.20.13-3

      Routing instructions for Mail Clerk

      If Then
      the request asks for items to be filled in Ogden and another Site (see table below) and "EO DETERMS" isn’t present on the request
      1. Write "CSC/OSC" in the left margin of the request (to indicate Ogden is working their portion) and

      2. Fax or mail a copy of the request daily, to the other Site,

      3. batch the original request as instructed in this SS.

      the request asks only for items that can’t be filled in Ogden (see table below)
      1. Fax or mail a copy of the request daily to the other Site per the table below.

      2. store the original request that was faxed for 30 days, then destroy per local procedures.

      Note:

      When faxing, ensure the fax stamp is activated on the fax machine to verify the fax was sent, don’t fax a fax cover sheet, Form 3210, Document Transmittal or the envelope, unless specifically requested from the receiving area.

      Figure 3.20.13-4

      Types of Requests and Routing Procedures

      If the request asks Then
      for a copy of the organizations' rules and regulations:,
      • exemption or foundation status

      • a copy of an exempt application

      • bylaws

      • Form 1028, Application for Recognition of Exemption under Section 521 of the Internal Revenue Code

      • Form 4506-A, Line 9 items:
        Form 1023,Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code,
        Form 1024,Application for Recognition of Exemption Under Section 501(a) ,
        Determination letter,
        Updated Determination letter

      fax the request to the TE/GE Correspondence Unit EEFAX number at: (855) 204-6184 **
      to inspect a return, report, notice or an exemption application at the IRS National Headquarters or an IRS office route or fax to:
      Internal Revenue Service
      Centralized Processing Unit (CPU) - Stop 93A
      Post Office Box 621506
      Atlanta, GA 30362-3006
      (Include Form 3210
      or
      Fax No. 877-891-6035

      Note:

      Include only one request per fax transmission

      for a Form 990-BLInformation and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Person route to:
      Internal Revenue Service
      201 W. River Center Blvd, stop 31, TE/GE.
      Covington, KY 41011
      (Include Form 3210)

      Note:

      **If the request must be routed by mail (i.e., the correspondence unit fax machine isn’t working), route the request to the Federal Office Building (FOB) at the following addresses:
      (Include Form 3210)
      The mailing address:
      Internal Revenue Service
      TE/GE Correspondence Unit
      P.O. Box 2508, Rm: 4024
      Cincinnati, OH, 45201

      or

      The Private Delivery Service mailing address, see IRM 10.5.1,Privacy and Information Protection, Privacy Policy:
      Internal Revenue Service
      TE/GE Correspondence Unit
      550 Main Street Rm: 4024
      Cincinnati, OH 45202

      Note:

      * The office handling the request will contact the requester to schedule an appointment when the item is available for inspection.

    Figure 3.20.13-5

    EO RAIVS Basic Sorting, Age Criteria and Batch Sizes

    Work Type Suggested Batch Size (take into account the number of printed pages that will fit into a batch folder) Aged date in calendar days from the EO RAIVS received date Aged date in business days from the EO RAIVS received date
    EO requests (non-media)

    Note:

    All form types are batched together.

    50 or less 25
    (Up to 45 if suspending, see specific time frames and suspense criteria listed throughout IRM)
     
    Media requests

    Note:

    All form types are batched together.

    50 or less   14
    Digital Data requests 50 or less If non-media
    25 (Up to 45 if suspending, see specific time frames and suspense criteria listed throughout IRM)

    Note:

    To be input into OL-SEIN and closed to be filled by DMD

    If media
    14

    Note:

    To be input into OL-SEIN and closed to be filled by DMD

    Reimbursable photocopy fees

    Note:

    Re-batch to this sort once determined by the case working clerk as such. See IRM 3.20.13.3 (4) below.

    50 or less If non-media
    25 (Up to 45 if suspending, see specific time frames and suspense criteria listed throughout IRM)
    If media
    14
  2. If a request is received in a manner other than Form 4506-A (i.e., written or faxed correspondence), batch the request as indicated above.

  3. Route subsequent correspondence that asks for more clarification as to why a prior request for copy wasn’t filled, etc. (example: status wasn’t EO) to EO Accounts using Form 12634, Correspondence Transmittal, mail stop 6710 for response and refer telephone contact to the TE/GE Call-site at 1-877-829-5500.

  4. Re-batching Work - If you determine work was batched under an incorrect category or identified as a reimbursable photocopy fee after research by the working clerk, re-batch the work to the correct batch as stated above. Adjust the count on the original batch tag and inventory report (in order to adjust the master inventory control system) to reduce by the number of years and the number of Form 4506-A now being counted under the correct batch.

  5. Case Working Clerks Responsibilities - The case clerks:

    Figure 3.20.13-6

    Working Clerk Responsibilities

    a. Retrieve batches of work from the wall as needed.
    b. Annotate employee number and date on the front left margin, and all actions taken on the request (Form 4506-A/ correspondence). You may use the front and back. If more space is needed, you may also use Form 13659.
    c. Assign as applicable following local established procedures.
    d. Control the cases on IDRS on the specific tax period(s) requested (if multiple years are requested on one EIN, one control is opened):
    • When suspending (e.g., sending to TE/GE or the Field Media Relations Specialists (FMRS) for response, waiting for research or copies from files, etc.)
    • When a case can be filled (e.g., no suspense required and determined all the necessary information is present, the filer is required to file the tax period requested, status code is applicable, etc., in order to fill the request).

    Note:

    Requests that can’t be filled that don't require suspense for determination aren’t controlled.

    e. Close the cases on IDRS immediately after all actions are taken and case is closed.
  6. Control Cases — All cases that meet the control requirement in IRM 3.20.13.3 (5), Case Working Clerks Responsibilities above must be controlled on IDRS in "B" (background) status. Case category codes are contained in Document 6209,http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209ch14.9.htm. Use the following case category code when controlling EO requests.

    • "EOPC" (EO Photocopy)— is used to control EO RAIVS requests. EO (all non-media requests and related research) cases age at 25 calendar days after the EO RAIVS received date ( Up to 45 days if the case requires to be suspended, see specific time frames and suspense criteria listed throughout IRM). Media cases age at 14 business days after the EO RAIVS received date.

      Note:

      If the batch tag reflects the received date as a date other than the EO RAIVS received date, provide feedback to the manager or lead for correction to ensure age is accurate.

  7. Reporting Time to WP&C (Work Planning and Control)— Requests for copies of EO returns counts as one request for each tax period, not each Form 4506-A request, however notate the number of tax periods and the number of closed Form 4506-A/ correspondence closed in the batch, on the batch tag. Use the following OFP Codes for processing the requests.

    • 790-34200 — EO (all non-media requests and related research)

    • 790-34204 — Media requests (working Media requests)

    • 790-34205 — Digital Data requests

    • 790-34206 — Senate Finance Committee or Congressional cases

    • 520-34000 — Reimbursable photocopy fees

    Note:

    If a request contains multiple items (i.e., media claiming Digital Data) once closed, store only one copy of the request in the media closed file. Store reoccurring requester cases (received throughout the year) separately in the files. Don’t staple together and store.

  8. Records Retention for Form 4506-A - Retain all Form 4506-A and correspondence received for copies of EO tax forms in accordance with Document 12990,Records and Information Management Record Control Schedules (formerly IRM 1.15.29,Records Management, Records Control Schedule for Tax Administration - Wage and Investment Records).

Timeliness Guidelines for EOPC Inventory

  1. Requests made on forms that include information on the expected delivery date aren’t considered taxpayer correspondence and aren’t subject to Action 61 Guidelines. No "interim letters" are required, however, if the case isn’t closed within the processing time frame indicated on the form, the taxpayer must be advised of status using the appropriate letter. For letter requests, Action 61 Guidelines do apply. See IRM 21.3.3, Incoming and Outgoing Correspondence/Letters.

  2. Once a request is closed, hold the case file in the applicable EO holding area as determined by local procedures.

  3. Time frames are based on IRM 3.30.123,Processing Timeliness: Cycles, Criteria and Critical Dates. All requests have processing time frames and age criteria.

    If the request is Then
    for a copy of tax forms (non-media) Consider these cases aged at 25 calendar days after the EO RAIVS received date.

    Note:

    If the case requires the form to be suspended, consider these cases aged at up to 45 calendar days after the EO RAIVS received date. See specific time frames and suspense criteria listed throughout IRM

    a Media Request Consider these cases aged at 14 business days after the EO RAIVS received date.

Responsibilities

  1. TE/GE is responsible for most activities relating to IRC 6104 and other code sections relating to EOs. Many of the TE/GE activities are centralized, such as the submission of applications, returns and requests for copies of these documents.

  2. TE/GE currently provides the following guidance to the public as outlined in the table below. To obtain copies or to request inspections of documents available under IRC 6104 from the IRS, Form 4506-A should be completed. Form 4506-A and instructions, and the following website https://www.irs.gov/charities-non-profits provide more information, including cost information. The form must be submitted to the applicable address or fax number as follows:

    Figure 3.20.13-7

    Types of Requests and Addresses for Sending Form 4506-A

    If Requester wants Then file Form 4506-A with the
    a paper copy or Digital Data of a return, report or notice Internal Revenue Service
    Mail Stop 6716
    Ogden, UT 84201
    Fax No. 855-653-9144
    to inspect a return, report, notice or an exemption application at an IRS office* Internal Revenue Service
    Centralized Processing Unit (CPU)- Stop 93A
    Post Office Box 621506
    Atlanta, GA 30362-3006
    Fax No. 877-891-6035

    Note:

    Include only one request per fax transmission

    to inspect a return, report, notice or an exemption application at the IRS National Headquarters Internal Revenue Service
    Centralized Processing Unit (CPU)- Stop 93A
    Post Office Box 621506
    Atlanta, GA 30362-3006
    Fax No. 877-891-6035

    Note:

    Include only one request per fax transmission

    a copy of an exemption application, Form 1023,Form 1024, Determination Letter, Updated Determination Letter and Bylaws Internal Revenue Service
    TE/GE Correspondence Unit
    P.O. Box 2508 Rm: 4024
    Cincinnati, OH 45201
    EEFax No. (855) 204-6184
    Form 990-BL, Internal Revenue Service
    201 W. River Center Blvd. stop 31, TE/GE.
    Covington, KY 41011

    Note:

    *The office handling the request will contact the requester to schedule an appointment when the item is available for inspection.

  3. Encourage individuals to contact the exempt organization directly or to check the following websites to see if the document is available from these sources.

    • https://www.irs.gov/charities-non-profits/political-organizations - provides information on political organizations

    • https://www.guidestar.org/, https://www.nccs.urban.org/, and http://foundationcenter.org/find-funding - provide many Form 990, Form 990-EZ, Form 990-PF, and Form 990-T, Exempt Organization Business Income Tax Return, returns.

  4. Exempt organizations are required to make their exempt applications, returns and certain other documents available for public inspection.

    1. The organizations may charge a reasonable fee for reproduction and mailing costs. These fees may not exceed those listed in the IRM Freedom of Information Act (FOIA) fee schedule (i.e., as of the date of this IRM revision, the charge can be $.20 per page without regard to the fee exclusion applicable to the IRS for the first 100 pages). See Treasury Decision 9070, 68 FR 40768-01.

    2. Form 4506-A, and instructions provide most of this information, including what is mentioned in IRM 3.20.13.3.2 (2) above, and lists the fees that may be charged.

    3. By using these other sources, the requester may get the documents quicker and with less effort. However, if an individual wants a copy of an EO document more quickly from the IRS, advise them to send the Form 4506-A to the appropriate TE/GE location (Cincinnati or Ogden).

    4. Individuals may still ask the IRS for the opportunity to inspect documents at the IRS, and the IRS is legally required to provide this service.

  5. Requests for public inspection or copies of exempt organization documents received in HQ are handled by the CPU and will refer these requests to the appropriate Disclosure office.

  6. You must contact the three FMRS (preferably by email) at https://irssource.web.irs.gov/CL/Lists/Communications/Media%20Relations.aspxand click on" Media Determination Team for TEGE inquiries" , under the Helpful Links, if you receive a request from news media, to coordinate disclosure of exempt organization information. This will ensure IRS provides accurate and consistent treatment on all media requests. See IRM 3.20.13.5.4.2, Media Requests.

    Caution:

    Don’t contact the news media directly.

  7. You must contact the three FMRS (preferably by email) at https://irssource.web.irs.gov/CL/Lists/Communications/Media%20Relations.aspxand click on Media Determination Team for TEGE inquiries, under the Helpful Links, if you receive a request from the news media, a major national media outlet or a person with the news media in a foreign country. This will ensure IRS provides accurate and consistent treatment on all media requests. See IRM 3.20.13.5.4.2, Media Requests.

    Caution:

    Don’t make direct contact with the news media, national media outlet, or a person with the news media in a foreign country.

  8. If Legislative Affairs (LA) receives a Congressional request, they may fax the request to EO RAIVS to be processed. If you receive a Congressional request for Form 990 or other tax exempt documents, immediately forward the request to the lead or manager who coordinates with the Planning and Analysis (P&A) staff to send to either LA or the appropriate Taxpayer Advocate’s office. Legislative Affairs’ intranet home page, under Staff Directory, lists contact names, telephone numbers and email addresses. See IRM 3.20.13.5.4.3, Congressional or Senate Finance Committee Requests.

  9. If a request is from a:

    1. Congressional Committee or a member of Congress (MC) requesting the information for official purposes, refer the request to the Director of LA. See IRM 3.20.13.4.4.3.1, Legislative Affairs (LA) Requests on Behalf of a Member of Congress (MC) or Senate.

    2. Member of Congress requesting returns or material on behalf of a constituent, refer the request to the local Taxpayer Advocate’s office of the Congress member’s home state (see IRM 13.1.8,Congressional Affairs Program). See IRM 3.20.13.4.4.3.2, Legislative Affairs Requests on Behalf of a Constituent.

Commonly Requested Documents and Disclosure to the Public

  1. The most commonly requested documents that are made available for public inspection in accordance with IRC 6104(a)(1)(A) and IRC 6104(b) are:

    • Form 990, (Filled by EO RAIVS)

      Note:

      If Form 5713, International Boycott Report is attached, it can’t be disclosed to the public under any circumstance. Notify the unit lead or designated employee of any requests received for Form 5713, who then notifies the TE/GE SPP HQ Analyst with oversight of EO RAIVS.

    • Form 990-EZ, and all related schedules, for organizations (other than a Section 527 with periods beginning after 6-30-2000) (Filled by EO RAIVS)

    • Schedule A, Public Charity Status and Public Support for Organization Exempt Under 501(c)(3)

    • Schedule B, Schedule of Contributors

      Note:

      Don’t disclose names and addresses of contributors. You may disclose contribution amounts but only if amounts can’t reasonably be expected to identify a contributor. The entire Schedule B must be restricted in Imaging. Schedule B is restricted and related information is restricted or redacted during the scanning operation (When the Schedule B is specifically requested, the redacted version will be provided by EO RAIVS).

    • Form 990-PF, (Filled by EO RAIVS)

    • Form 990-T, (filed by 501(c)(3) organizations filed after August 17, 2006) (Filled by EO RAIVS)

      Note:

      If Form 5713 is attached, it can’t be disclosed to the public under any circumstance. Form 5884-B, New Hire Retention Credit is also not to be disclosed. If you received requests for either of these two forms, notify the unit lead or designated employee, who then informs the TE/GE SPP HQ Analyst with oversight of EO RAIVS.

    • Form 1023, and supporting documents (Filled by Cincinnati)

      Note:

      Applications of organizations that have been denied tax-exempt status are available, in redacted form, as a background file document pursuant to IRC 6110.

    • Form 1023-EZ,Streamlined Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code, (Filled by Cincinnati)

      Note:

      Applications of organizations that have been denied tax-exempt status are available, in redacted form, pursuant to IRC 6110.

    • Form 1024, (Filled by Cincinnati).

      Note:

      Applications of organizations that have been denied tax-exempt status are available, in redacted form, as a background file document pursuant to IRC 6110

      .

    • Form 1041-A,U.S. Information Return-Trust Accumulation of Charitable Amounts (Not filled by EO RAIVS)

    • Form 5227,Split Interest Trust (except the items listed in IRM 3.20.13.4.12 (filled by EO RAIVS).

    • Form 1065,U.S. Return of Partnership Income if filed by an organization described in IRC 501(d) (EO submodule-SS 40) (Not filled by EO RAIVS)

      Note:

      If Schedule K-1 is attached to a Form 1065, redact everything except the title of the schedule.

    • Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of IRC, if filed by a private foundation (Form 4720, filed by individuals aren’t subject to disclosure provisions of IRC 6104.) (Not filled by EO RAIVS)

    • Form 5578,Annual Certification of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax (Not filled by EO RAIVS)

    • Form 8871,Political Organization Notice of Section 527 Status (Not filled by EO RAIVS)

    • Form 8872, Political Organization Report of Contributions and Expenditures (Not filled by EO RAIVS)

    • Form 8453-X,Declaration of Electronic Filing of Notice of Section 527 Status (Not filled by EO RAIVS)

Forms Imaged On or After November 2, 2015

  1. Beginning November 2, 2015, extraneous materials are no longer imaged or provided on EO RAIVS Form 990, Form 990-EZ, Form 990-PF and Form 990-T requests. This also applies to Schedule B when specifically requested. Only the form, schedules and requested attachments are imaged and provided. See IRM 3.20.12, Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing, for a complete list of disclosure, redaction and restriction instructions for Form 990, Form 990-EZ, Form 990-PF and Form 990-T imaged on or after November 2, 2015. The Sub Date in OL-SEIN is the imaged date on efile returns. The scanned stamp date is the imaged date on paper returns.

    Exception:

    When a reasonable cause letter created by IRS is attached, the letter is treated as correspondence and restricted. Letters created by the filer requesting reasonable cause, statements written on the forms, schedules and requested attachments aren’t considered correspondence and aren’t redacted.

    Exception:

    IRS considers efile pages labeled "additional data pages" containing return information as part of the Form and Schedules . These pages are placed in the order of the form and schedules they relate to. They are not considered extraneous/supplemental materials and are not restricted as such. Extraneous/supplemental materials are placed behind the form and schedules and must be restricted.

    Exception:

    A Form 990-T filed solely for the purpose of claiming a refund of the Telephone Excise Tax (TETR) credit or Back-up Withholding (BUWH) credit isn’t open for public inspection or disclosure. See IRM 3.20.13.4.11 (4) for instructions.

Forms and Attachments Open for Public Inspection for Forms Imaged Before November 2, 2015

  1. Forms and Attachments required to be filed or voluntarily filed with certain EO returns (Form 990,Form 990-EZ, Form 990-PF and Form 990-T) are disclosed unless listed in IRM 3.20.13.4.5, Forms, Attachments and Information Not Open for Public Inspection for Forms imaged Before November 2, 2015. The Sub Date in OL-SEIN is the imaged date on efile returns. The scanned stamp date is the imaged date on paper returns.

  2. When the following items are voluntarily submitted with the return, they are disclosed:

    • Wills, minutes of meetings, Articles of Incorporation etc.

    • Worksheets, and accountant/audit reports

    • Form 8109 (FTD coupons)

    • Form W-2

    • Form 4562

    • Extension of time to file, e.g., Form 8868

    • Schedules from a Form 1040 e.g., Schedule D

    • Form 1098-C, Form 1098-E, and Form 1098-T

    • Form 1120, Schedule D

    • Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction

      Note:

      Public Law 109-222 amended IRC 6033. It requires that exempt organizations report certain information about their participation in reportable transactions. This information will be disclosed to the public pursuant to IRC 6104(b).

  3. Schedules or other information (including, but not limited to, bank accounts, savings, checking, or credit union information) are imaged but not restricted/redacted unless the schedule or information is listed in IRM 3.20.13.4.5, Forms, Attachments and Information Not Open for Public Inspection for Forms imaged Before November 2, 2015.

    Note:

    If you identify a Social Security Number (SSN), you must redact it. Although the IRS isn’t required to redact the SSNs, redacting an SSN protects the holder of the SSN from possible adverse consequences by the release of personal information to the public.

  4. Often organizations will submit information and mark the page "NOT TO BE DISCLOSED." Unless the information is listed in IRM 3.20.13.4.5, Forms, Attachments and Information Not Open for Public Inspection for Forms imaged Before November 2, 2015, the information is "Open for Public Inspection."

  5. Form 990 schedules indicate whether they’re open for public inspection. 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. Restrict all other schedules including, but not limited to, Schedule B.

  6. Form 990-T, Exempt Organization Business Income Tax Return, filed by IRC section 501(c)(3) organizations filed after August 17, 2006.

  7. Form 5227, is imaged but not restricted in the Imaging process. EO RAIVS will provide redacted/ restricted copies if requested and fillable, See IRM 3.20.13.4.12, Form 5227 Redacting Procedures.

  8. Form 5578, is imaged and disclosable

    Note:

    Organizations that operate tax-exempt private schools use Form 5578 to provide IRS with the required annual certification of racial nondiscrimination.

  9. Brochures, pamphlets and other materials the EO has filed are disclosable.

  10. Reimages page one, Signature Jurat (declaration page and the signatures) are disclosable.

Information That May Be Disclosed on Forms Imaged Before November 2, 2015

  1. The statutory requirements of IRC 6104(a) regarding the withholding of certain information from documents available under that section don’t apply to information that must be disclosed under IRC 6104(b). The reverse situation would also be true.

    Example:

    Trade secret information that the IRS has determined should be withheld from an organization's application doesn’t have to be withheld from public inspection if included with its annual information return. Conversely, if an organization includes with its application a list of its major contributors and the organization is determined to be tax exempt, the IRS wouldn’t be obligated to remove this information before making the application available for public inspection.

  2. If an organization or trust files its return or other documents according to IRC 6033 or IRC 6034 and specifically requests that certain data included therein not be opened for public inspection, the IRS can’t comply with this demand in view of the disclosure requirements of IRC 6104(b). Therefore, any information submitted by the organization or trust that is required to be filed per IRC 6033 or IRC 6034 must be disclosed subject to the exceptions described in IRM 11.3.9, Exempt Organizations.

IRS Codes and Marks Open for Public Inspection for Forms Imaged Before November 2, 2015

  1. For a list of IRS codes and marks open for public inspection, see IRM 3.20.12, Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing.

Forms, Attachments and Information Not Open For Public Inspection for Forms Imaged Before November 2, 2015

  1. The following documents, forms, schedules and/or their related attachments may be attached to the return as supporting documentation and are NOT OPEN to Public Inspection. DON’T disclose the following forms/items to the public. Restricted, blank and EUP header only (e.g., software ID, Software version, EIN and Name) pages that don’t contain information provided by the filer won’t be printed and sent to requesters.

    Figure 3.20.13-8

    Attachments that are Not Open to Public Inspection for Forms Imaged Before November 2, 2015

    Form/Document/Information Title Action and Additional Information
    Form 843 Claim For Refund and Request for Abatement Restrict

    Note:

    Taxpayers use Form 843 to claim a refund (or abatement) of certain overpaid (or over-assessed) taxes, interest, penalties and additions to tax

    Form 851 Affiliations Schedule Restrict
    Form 926 Return by a U.S. Transferor of Property to a Foreign Corporation Restrict
    Form 990-BL Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons Restrict
    Form 990-T Exempt Organization Business Income Tax Return Restrict

    Note:

    (non 501(c)(3) organizations) and all Form 990-T returns filed before August 17, 2006

    .
    Form 990-W Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations Restrict
    Form 1023/ Form 1023-EZ Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code/ Streamlined Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code Restrict

    Note:

    Unless the account has received an approved status. Don’t disclose unless the application is clearly marked "approved"

    Note:

    If application contains original signature, pull and route to appropriate area. Not imaged. See IRM 3.20.12.3.13.1

    Form 1024 Application for Recognition of Exemption under Section 501(a) Restrict

    Note:

    unless the account has received an approved status. Don’t disclose unless the application is clearly marked" approved"

    Note:

    If application contains original signature, pull and route to appropriate area. Not imaged. See IRM 3.20.12.3.13.1

    Form 1028 Application for Recognition of Exemption under Section 521 of the Internal Revenue Code, unless the account has received an approved status. Restrict

    Note:

    If application contains original signature, pull and route to appropriate area. Not imaged. See IRM 3.20.12.3.13.1

    Form 1040 Individual Income Tax Return Restrict
    Form 1041 U.S. Income Tax Return for Estates & Trusts Restrict
    Form 1041 Schedule E Beneficiary’s Share of Income, Deductions and Credits Restrict
    Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding Restrict
    Form 1045 Application for Tentative Refund Restrict
    Form 1096 Annual Summary and transmittal of U.S. Information Returns Restrict
    Form 1099 Series U.S. Information Return Restrict
    Form 1120 U.S. Corporation Income Tax Return Restrict
    Form 1120 Schedule O Consent Plan and Apportionment Schedule for a Controlled Group Restrict
    Form 1120-POL U.S. Income Tax Return for Certain Political Organizations Restrict

    Note:

    If contains original signature, pull and route to appropriate area. Not imaged. See IRM 3.20.12.3.13.1

    Form 1120-C
    (formerly Form 990-C, Form Farmer's Cooperative Association Income Tax Return)
    Farmers' Cooperative Association Income Tax Return Restrict
    Form 2220 Underpayment of Estimated Tax by Corporations Restrict
    Form 2297 Waiver of Statutory Notification of Claim Disallowance Restrict (Form 990-T only)
    Form 3363 Acceptance of Proposed Disallowance of Claim for Refund or Credit Restrict (Form 990-T only)
    Form 3520 Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts Restrict
    Form 4262 Identification of Inconsistent Data TCMP 1967_OCF Active Report Restrict
    Form 4549 Income Tax Examination Changes Restrict (Form 990-T only)
    Form 4720 Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC Restrict unless attached to Form 990 or Form 990-EZ as supporting documentation and the 527 box is checked on Form 990 or Form 990-EZ, or filed with a Form 990-PF, then don’t redact/restrict.
    Form 4797 Sale of Business Property Restrict
    Form 5452 Corporate Report of Nondividend Distributions Restrict
    Form 5471 Information Return of U.S. Persons with Respect to Certain Foreign Corporations Restrict
    Form 5472 Information Return of a Foreign Owned Corporation Restrict
    Form 5517 Federal Tax Deposit (FTD) Replacement - Adjustment Record Restrict
    Form 5568 Appeals Update Restrict

    Note:

    This form has been reinstated because Examination still uses this form. This form is used to transmit the Automated Information Management System (AIMS) labels for multiple appeals. Labels are placed on this form and the analyst can make changes directly on this form.

    Form 5701 Notice of Proposed Adjustment Restrict (Form 990-T only)
    Form 5713 International Boycott Report Restrict
    Form 5768 Election/Revocation of Election by an Eligible Sec. 501(c)(3) Organization to Make Expenditures to influence legislation Restrict
    Form 5884-B New Hire Retention Credit Restrict
    Form 6069 Return of Excise Tax on Excess Contribution to Black lung Benefit Trust (under Section 4953) Restrict
    Form 6513 Extension of Time to File Restrict
    Form 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns Restrict
    Form 8038, Form 8038-B, Form 8038-CP, Form 8038-G,, Form 8038-GC, Form 8038-T, Form 8703 Tax Exempt Bond Returns Restrict
    Form 8271 Investor Reporting of Tax Shelter Registration Number Restrict
    Form 8275 Disclosure Statement Restrict
    Form 8279 Election To Be Treated as a FSC or as a Small FSC Restrict

    Note:

    A corporation files Form 8279 to elect to be treated as a foreign sales corporation (FSC) or small foreign sales corporation (small FSC). Once the election is made, it is effective until terminated or revoked. It applies to each shareholder who owns stock in the corporation while the election is in effect.

    Form 8282 Donee Information Return Restrict unless the 527 box is checked then don’t redact/restrict.
    Form 8283 Noncash Charitable Contributions Restrict unless the 527 box is checked then don’t redact/restrict.
    Form 8308 Report of a Sale or Exchange of Certain Partnership Interests Restrict
    Form 8328 Tax Exempt Bond Return Restrict
    Form 8453-EO Exempt Organization Declaration & Signature for Electronic Filing Restrict.

    Note:

    Exempt organizations use Form 8453- EO to authenticate the electronic Form 990, Form 990-EZ, Form 990-PF, Form 1120-POL or Form 8868. This form also authorizes the electronic filer to transmit via a third-party transmitter.

    Form 8594 Asset Acquisition Statement Restrict
    Form 8621 Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Restrict
    Form 8832 Entity Classification Election Restrict (Form 990-T only)
    Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) Restrict
    Form 8858 Information Return of U.S. Persons With Respect to Disregarded Entities Restrict
    Form 8865 Return of US Person with Respect to Certain Foreign Partnerships Restrict
    Form 8870 Information Return for Transfers Associated With Certain Personal Benefit Contracts Restrict
    Form 8879-EO IRS e-file Signature Authorization Restrict (not imaged)

    Note:

    Taxpayers use Form 8879 when their return is efiled using the practitioner PIN method or when the taxpayer authorizes the electronic return originator to enter the taxpayer's PIN on his or her efiled return

    Form 8886 Reportable Transaction Disclosure Statement Restrict
    Form 8903 Domestic Production Activities Deduction Restrict
    Form 8913 Credit for Federal Telephone Excise Tax Paid Restrict
    Form 8925 Report of Employer-Owned Life Insurance Contracts Restrict
    Form 8938 Statement of Foreign Financial Assets Restrict
    Form 8941 Credit for Small Employer Health Insurance Premiums Restrict

    Note:

    if filed in conjunction with the normal annual filing

    Form 8948 Preparer Explanation for Not Filing Electronically Restrict
    Schedule B and attachments labeled as Schedule B- attached to Form 990, Form 990-EZ and Form 990-T Schedule of Contributors Restrict unless specifically requested.

    Note:

    Schedule B attached to a Form 990- PF is generally open to public inspection, see IRM 3.20.13.4.5(5) below.

    Note:

    Used to provide information on contributions to the organization.

    Schedule K-1 and any K-1 continuation pages and transmittals Partner's Share of Income, Deductions, Credits, etc. Restrict so only the title of the schedule is disclosed, unless attached to Form 990 or Form 990-EZ as supporting documentation and the Form 1065 isn’t attached then Restrict.

    Note:

    Often this Schedule is filed with Form 1065. The Form 1065 can be disclosed if filed by a 501(d) organization.

    Note:

    Attached to Form 990–T Restrict.

    Note:

    Restrict if attached to Form 5227

    Form SS-4 Application for Employer Identification Number Restrict
    TD F 90-22.1 Report of Foreign Bank And Financial Accounts Restrict

    Note:

    TD F 90-22.1 isn’t filed in Ogden.

    State Tax Returns, includes all attachments or schedules Filer's State Tax Returns and all attachments or schedules that are part of their State Tax Return Restrict (not imaged)
    IRS Prepared Returns   Restrict (not imaged)
    Substitutes for Returns (SFR)   Restrict (not imaged)
    Reprocessable Returns   Restrict (not imaged)
    Secured Delinquent Returns   All marks indicating the return was secured or delinquent must be redacted.
    Dummy Returns   Restrict (not imaged)
    Request for Copy Attachment (Document received with efiled returns).   Restrict
    Certified Mail Receipts (originals or copies)   Restrict (not imaged)
    Cover sheets, such as fax cover sheets and address cover sheets   Restrict (not imaged)
    Internally prepared documents   Restrict (not imaged)
    Form Instructions   Restrict (not imaged)
    IRS Edit Sheets   Restrict (not imaged)
    IRS routing slips   Restrict (not imaged)
    Post it notes   Restrict (not imaged)
    Letter asking for acknowledgment of receipt   Restrict (not imaged)
    Letter 2694C Request for missing information (2008 and Subsequent) for Form 990 See IRM 3.20.12, Refilming Letter 2694C - Form 990
    Letter 2695C Request for missing information(2008 and Subsequent) for Form 990-EZ See IRM 3.20.12, Refilming Letter 2695C - Form 990-EZ
    Letter 2696C X Exempt Organization Miscellaneous Forms Request for Missing Information See IRM 3.20.12, Refilming Letter 2696C
    Letter 2697C Request for Missing Information for Form 990-PF See IRM 3.20.12, Refilming Letter 2697C - Form 990-PF

    Exception:

    Disregard the note in paragraph one, only applicable to forms imaged on or after November 2, 2015.

    Letter 2698C Request for Missing Information (2007 and Prior) for Form 990 See IRM 3.20.12, Refilming Letter 2698C - Form 990

    Exception:

    Disregard the note in paragraph one, only applicable to forms imaged on or after November 2, 2015.

    Letter 2699C Request for Missing Information (2007 and Prior) for Form 990-EZ See IRM 3.20.12, Refilming Letter 2699C - Form 990-EZ
    Letter 3734C Correspondence Issues for Form 990 and Form 990-EZ See IRM 3.20.12, Refilming Letter 3734C - Form 990/990-EZ
    Letter 3735C Correspondence Issues for Form 990-T and Form 1120POL See IRM 3.20.12, Refilming Letter 3735C - Form 990-T and 1120POL

    Exception:

    Disregard the note in paragraph one and the note in row one, last column of the Paragraph 2 table, only applicable for forms imaged on or after November 2, 2015.

    Letter 3736C Correspondence Issues for Form 990-PF See IRM 3.20.12, Refilming Letter 3736C - Form 990-PF

    Exception:

    Disregard the note in paragraph one, only applicable to forms imaged on or after November 2, 2015.

    Letter 3406 Filed with Form 990 with 527 Box Checked Restrict (not imaged)
    "Sign Here" stickers   Restrict (not imaged)
    Correspondence (IRS CP notices and IRS letters to and from the taxpayer)   Restrict/unless specific procedures are provided for specific letters/notices.

    Note:

    Declaration signature page may be left open for public inspection.

    Checklist "Voluntary Compliance Program Checklist for Small Tax-Exempt Organizations Eligible to File Form 990-EZ" Restrict
    Any Item attached in reference to Delinquency, Compliance or Collection activity (examples include, but aren’t limited to Form 9465, Installment Agreement Request, Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals and Form 656-A,Income Certification for Offer in Compromise Application Fee (For Individual Taxpayer Only))

    Note:

    Reasonable Cause Statements from the filer written on the form, attachments or provided in an attached letter aren’t redacted or restricted. If a separate attachment is a letter prepared by IRS and it addresses reasonable cause, consider it as correspondence and follow correspondence instructions above.

      Restrict
    Multiple returns attached in reference to Carryforward/back note

    Note:

    The multiple returns wouldn’t be separated from return note

      Treat as original returns, restricting or redacting any item as needed.
    Contributor/Donors names and addresses

    Note:

    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 including attachments for contributor information to be restricted/redacted.

      Restrict - Form 990, Form 990-EZ or Form 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 EOPC RAIVS when specifically requested, unless such amounts could reasonably be expected to identify a contributor.

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

    Note:

    Wording listed anywhere else on the return or attachments won’t be redacted.

    Automatically Revoked, Status 97, or similar wording listed on the top of the front page indicating a revocation.   Redact Form 990, Form 990-EZ, Form 990-PF only

    Note:

    Wording listed anywhere else on the return or attachments won’t be redacted.

    Frivolous Return Frivolous argument expressing dissatisfaction with tax law Restrict (not imaged)
    Reimages Page one of the return or IDRS print and reimaged pages missing from initial filing Restrict IDRS print
    SSNs on IRC 527 returns listed anywhere 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.


    See IRM 3.20.13.5.4 (2) , Types of Requests and Actions to Take, to determine if Form 990/ Form 990-EZ with the 527 Box Checked is a 527 Political Organization (POL) based on IDRS research,
      Redact Form 8872, Form 990 and Form 990-EZ with 527 Box Checked only.

    Note:

    Form 990 Schedule B is restricted if attached to any IRC 527 organization. See IRM 3.20.13.5.4 (2) ,Types of Requests and Actions to Take, if Schedule B is specifically requested.

    SSNs on non-527 returns listed anywhere on the form or attachments   Redact
    IRS Coding indication the return is under investigation   Redact
    IRS Coding indicating a payment was received with the return.   Redact

    Note:

    The payment voucher on efile returns are IRS generated and restricted

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   Redact (Form 990 and Form 990-EZ with SS 501(c)(3), Form 990-PF)
    Efiled Documentation are documentation that was received by the filer and attached to his or her paper filings

    Example:

    Efiled rejection slips and EF Transmission Status notification.

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

  3. In general, the names and addresses of contributors to an organization other than private foundations aren’t available for public inspection.

  4. The amounts of contributions and bequests to an organization will be available for public inspection unless the disclosure can reasonably be expected to identify any contributor.

    Note:

    To reduce the risk of inadvertently identifying contributors, TE/GE established the policy to not include Schedule B, that lists contributors and the amounts of contributions, with images of Form 990, Form 990-EZ, Form 990-PF and Form 990-T for mass distribution, such as Digital Data sets or other public media, and won’t include the schedule in individual requests for copies. The Schedule B is restricted. Requesters are advised they may request the redacted Schedule B. If requested, the schedules must be redacted per the guidance provided in this section. This is the policy Ogden uses when copying these forms for public use.

  5. Review the form including attachments for contributor information to be restricted/redacted.

    Exception:

    For Form 990 and Form 990-EZ with the 527 box checked (and determined to be a 527 POL through IDRS research), and the requester specifically requests a copy of Schedule B, see IRM 3.20.13.5.4 (2), Types of Requests and Actions to Take, "If and Then" titled "a request is for Form 990 or Form 990-EZ with the 527 box checked and determined a 527 POL through IDRS research and the Schedule B is specifically requested" .

    • Names and addresses of contributors to private foundation are open to public inspection. If a Schedule B is attached to Form 990-PF, it isn’t restricted or redacted. Grant or grantor information listed on a return isn’t considered to be information pertaining to contributions and is open to public inspection.

      Exception:

      If the foundation checks box D(2) in the Form 990-PF heading, the Schedule B is to be redacted/restricted. The names, addresses and amounts of contributions or bequests of persons who aren’t U.S. citizens to a foreign private foundation that from the date of it’s creation received at least 85 percent of its support, other than gross investment income, from sources outside the U.S., mustn’t be made available for public inspection. A foundation that checks box D(2) in the Form 990-PF heading has this status. See IRC 4948(b) for more information.

    • For political organizations, names, addresses and additional information provided on Form 8871 and Form 8872 are open to public inspection. see IRM 11.3.9 and see IRM 3.20.13.5.4Types of Requests Received.

      Exception:

      SSNs are redacted and Schedule B of Form 990 if attached, is restricted.

  6. Contact your point of contact (POC) on the Planning and Analysis (P&A) Staff for guidance on documents:

    1. Voluntarily submitted as supporting documentation and not specifically required by a Code section other than IRC 6033.

    2. Not listed in the tables above.

    3. That you have questions about restricting particular schedules/attachments that are unusual or uncommon.

    Once contact is made, forms aren’t held pending determination of disclosure in the IRM, but are restricted and the request is worked.

IRS Codes and Marks Not Open for Public Inspection for Forms Imaged Before November 2, 2015

  1. For a list of IRS codes and marks not open for public inspection, see IRM 3.20.12 Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing.

Applications for Exemption

  1. See IRM 3.20.12, Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing, for details on the disclosure of Form 1023, Form 1023-EZ and Form 1024.

  2. Form 1023, Form 1024 application for exemption includes all documents and statements required to be filed with the form. If the application for exemption is approved, it is open to public inspection. Any letters or other documents issued by the IRS with respect to the application are also open to public inspection.

  3. Requests for a copy of the approved Form 1023, or Form 1024 application are processed in Cincinnati. See IRM 3.20.13.3, Types of Requests and Routing Procedures, and see IRM 3.20.13.5.4 (2), Types of Requests and Actions to Take.

  4. Requests for a copy of Form 1023-EZ:

    Figure 3.20.13-9

    Form 1023-EZ Copy Instructions

    If Then
    Form 1023-EZ, is the only form type requested route the original to the TE/GE SPP HQ Analyst with oversight of EO RAIVS for processing.
    Form 1023-EZ, is requested along with other form types fill the other form types, and route a copy of the request to the TE/GE SPP HQ Analyst with oversight of EO RAIVS for processing of Form 1023-EZ.

Letter of Determination

  1. In addition to having the opportunity to inspect material relating to tax exempt organizations or trusts, a person may also request a Letter of Determination from the IRS. This is a statement that provides the following information:

    • The SS and paragraph of IRC 501 (or the corresponding provision of any prior revenue law) under which an organization or trust has been determined to be exempt from taxation; and

    • Whether the organization or trust is currently held to be exempt.

  2. Confirmation of exempt status may be requested by telephone to the TE/GE W&I Customer Accounts Services (CAS) at (877) 829-5500.

  3. Requests for a copy of a Determination Letter (statement of exempt status), or written requests for confirmation of exempt status are submitted to the EO Correspondence Unit at the address below or faxed to the EEFax number (855) 204-6184. See IRM 3.20.13.3, Types of Requests and Routing Procedures, and see IRM 3.20.13.5.4 (2), Types of Requests and Actions to Take.

    Internal Revenue Service
    TE/GE Correspondence Unit
    P.O. Box 2508, Room 4024
    Cincinnati, OH 45201

Public Inspection of Certain Information Returns

  1. Under the authority of IRC 6104(b), information included on certain annual information returns of organizations and trusts that are exempt or seeking exempt status, or information required to be filed is required to be made available for public inspection.

    Note:

    The most commonly requested documents are identified in IRM 3.20.13.4, Commonly Requested Documents and Disclosure to the Public.

  2. This disclosure authority pertains to any information required to be filed by these organizations or trusts in accordance with IRC 6033 and IRC 6034.

  3. Before January 1, 1970, only information furnished on the following forms was required to be made available for public inspection under IRC 6104(b). This information is still available, upon request, to the extent that it hasn’t been destroyed in accordance with the IRS's Records Retention Schedule.

    • Part II of Schedule A, Organization Exempt Under IRC 501(c)(3) (Except Private Foundation) and IRC 501(e), 501(f), 501(k), 501(n) or 4947(a)(1) Nonexempt Charitable Trust.

    • Form 990-H,U.S. Income Tax Return for Homeowners Associations, filed pursuant to IRC 6033(b) by certain exempt organizations.

    • Form 1041-A.

  4. The amendments to IRC 6104(b) enacted by the Tax Reform Act of 1969 also authorized the disclosure of additional information required to be furnished to the IRS by these organizations and trusts after December 31, 1969.

Requests for Form 990 Series Returns

  1. The information required to be furnished on or filed with Form 990,Form 990-EZ,Form 990-PF and supporting documents filed after December 31, 1969, may be made available for public inspection upon written request. Form 4506-A should be used for this purpose. We don’t honor oral requests, see IRM 3.20.13.4.11, Form 990-T, Redacting Procedures for Forms Imaged Before November 2, 2015, for disclosure of Form 990-T. Form 990-T filed after the August 2006 period can also be requested using Form 4506-A.

Form 990-T Redacting Procedures for Forms Imaged before November 2, 2015

  1. Form 990-T and related documents are redacted before being imaged. However, the EOPC clerks must ensure that all non-disclosable items are restricted or redacted before filling the request.

  2. 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).

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

  4. Also, a Form 990-T filed solely for the purpose of claiming a refund of the Telephone Excise Tax (TETR) credit or Back-up Withholding (BUWH) credit isn’t open for public inspection or disclosure. Identify these returns by the following:

    • Filing Requirement Code 02 (See Exhibit 3.20.13-4);

    • EO SS may not be present;

    • Line 13, column (A), line 34 and line 43 will be blank or zero (0);

    • The credit will be entered on the appropriate line 44a – 44g; or

    • Lines 45, 48 and 49 will be completed.

      Exception:

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

      Note:

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

      Note:

      Command Code BRTVU may be used to see line entries if the forms image isn’t available in OL-SEIN or EUP.

  5. A Form 990-T filed solely for the purpose of claiming the Section 45R small business credit isn’t open for public inspection or disclosure. Identify these returns by the following:

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

    • Form 8941, is attached

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

      Exception:

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

      Note:

      Use BRTVU to see line entries if the forms image isn’t available in OL-SEIN or EUP.

  6. Use caution when you receive requests for Form 990-T involving a state college. Only IRC 501(c)(3) state colleges that received a determination letter may be disclosed. Status Code (SC) 06 indicates the state college didn’t receive a determination letter and, therefore, its Form 990-T can’t be disclosed.

  7. The Form 990-T must meet all of the following disclosure criteria:

    • SS is a 501(c)(3) organization

    • SC is not"06"

    • Form 990-T filed after August 17, 2006

    • Not filed solely to claim a credit that doesn’t relate to unrelated business income tax (UBIT), including: TETR, BUWH or IRC 45R credit(s). 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 45R Small 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.

  8. All information included with Form 990-T and related schedules can be disclosed with the exception of a limited number of forms. See IRM 3.20.13.4.5Forms, Attachments and Information Not Open For Public Inspection for Forms imaged Before November 2, 2015, for forms and attachments that aren’t open for public inspection if attached to the Form 990-T filing.

    Note:

    See IRM 3.20.12, Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing, for disclosure and redacting instructions for Form 990-T imaged on or after November 2, 2015.

  9. 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’re Open to Public Inspection.

  10. Before filling a Form 990-T request, you must verify that the organization is a IRC 501(c)(3) organization. Find this by researching the EO SS on Master File and Form 990-T. Refer to the procedures below.

    Figure 3.20.13-10

    Form 990-T Research to Determine 501(c)(3) Status

    If And Then
    the SS code on Master File is IRC 501(c)(3), Form 990-T, Box B (exempt under section) indicates SS code (c )(3) or is blank, continue processing the request.
  11. When you identify a discrepancy between Master File (MF) and Form 990-T, the Entity Unit must do more research. They research the account on the EO/EP Determination System (EDS) to determine the correct SS. Refer to the procedures below.

    Figure 3.20.13-11

    Form 990-T and Master File Discrepancies

    If And Then
    Form 990-T, box B displays a SS code 501(c)(3) or box B is blank and MF shows a different SS code, Status code is other than 06,
    1. Print the first page of Form 990-T and fax to Entity at 801-620-3108

      "Attn: Lead for EDS research."

    2. Entity will research EDS to determine the correct SS code and notify EOPC within five business days as to what the correct SS code is.

    3. If Entity determines that MF is incorrect, they will update the SS code field and notify EOPC that the MF SS code has been corrected.

    4. EOPC will continue filling the request.

    5. If Entity determines the SS code on MF is correct (other than SS 03), don’t fill the request.

    6. Send Letter 3983C to the requester informing them the request can’t be filled.

    Form 990-T, Box B displays a SS code other than a 501(c)(3), but MF indicates the SS code is a 501(c)(3) organization, Status code is other than 06,
    1. Print the first page of Form 990-T and fax to Entity at 801-620-3108.

      "Attn: Lead for EDS research."

    2. Entity will research EDS to determine the correct SS code and notify EOPC within five business days as to what the correct SS code is.

    3. If Entity determines that MF is correct, they will edit the front page of the return and fax back to EOPC.

    4. EOPC will continue filling the request.

    5. If Entity determines that MF is incorrect, they will update the SS code field and notify EOPC that the MF SS code has been corrected.

    6. EOPC will send the Letter 3983C to the requester informing them the request can’t be filled.

  12. Form 990-T images were available on DVD beginning with PY 2009. As of October 30, 2017, Digital Data replaced DVDs.

Form 5227 Redacting Procedures

  1. The PPA allows for the public disclosure of Form 5227 filed after January 1, 2007. These returns are imaged during normal processing. However, they aren’t redacted during the imaging process.

  2. Form 5227 was revised for 2007 to clearly indicate what can or can’t be disclosed on the return. All forms filed for taxable years beginning after December 31, 2006 are open for public inspection. If the organizations use the proper tax year Form 5227 when filing, the 2007 return would be the first year affected. If the organizations use a 2006 or earlier version of Form 5227 when filing a return for a tax period ending before January 1, 2007, the Form 5227isn’t open for public inspection.

  3. If a Form 4506-A is received requesting a copy of a Form 5227, any attachment requested by IRS (on Form 5227 and its instructions) will be disclosed if clearly labeled as the attachment relating to the line item and the line has an entry. If not clearly labeled and/or the line has no entry, it will not be disclosed. Attachments specifically listed in 3.20.13.4.12(4), to be redacted/restricted (under Form 5227 Redacting Procedures) will not be disclosed.

    Note:

    This applies no matter when imaged. The extraneous process does not apply to Form 5227.

  4. The following items must be redacted/restricted prior to sending a copy of Form 5227 to the requester.

    Figure 3.20.13-12

    Form 5227 Attachments and Information that are Not Open to Public Inspection

    Form/Document/Information Title Action and Additional Information
    Schedule A (Page 7 of Form 5227 ) Distributions, Assets and Donor Information Restrict the entire page and any attached continuation pages of Schedule A and its’ early termination agreement (the title of this document and opening paragraphs would typically refer to early termination/liquidation/dissolution of the trust.)
    Trust Instrument Document   Restrict entire document (usually filed with the initial return). A trust instrument can go by any of several titles (e.g., Trust Agreement, Trust Instrument, Indenture of Trust, Declaration of Trust, Deed of Trust), and can be part of a will (Last Will and Testament).
    Amended trust agreement   Restrict the entire document.(asked for on Pt VII, Section D, line 93.) Taxpayers might just send in an amendment document (which would typically be entitled "Amendment to Trust" rather than "Amended and Restated Trust Agreement") and may only be a page or two.
    Schedule K-1 and any K-1 continuation pages and transmittals   Restrict
    Form 926 Return by a U.S. Transferor of Property to a Foreign Corporation Restrict
    Form 1041-ES Estimated Income Tax for Estates and Trusts Restrict
    Form 8582, (attached behind Form 5227) Passive Activity Loss Limitations Restrict
    Form 8621 Return by a Shareholder of a Passive Foreign Investment Co. or Qualified Electing Fund Restrict
    Form 8868 Application for Automatic Extension of Time To File an Exempt Organization Return Restrict
    Any separate attachments referring to contributor/donor information   Restrict.
    Letters to and from IRS   Restrict
    SSNs listed anywhere on the form or attachments   Redact
  5. Form 5227 images aren’t available to the public on Digital Data.

EOPC – Filling Requests for Public Inspection

  1. This SS provides procedures for processing Form 4506-A, requests for photocopies of tax forms and return information in the EO RAIVS unit. Requests come from taxpayers or their representatives, federal agencies or other third parties by mail or by fax.

  2. Requests should be submitted on a Form 4506-A, or letter if media.

  3. Secure copies of the returns by using one of the following methods in order:

    1. OL-SEIN

      Note:

      If more than one return is present for the same tax period, provide only the latest return received by IRS and it's related refilm pages (if applicable).

    2. Contacting the TE/GE Submission Processing Program (SPP) HQ Analyst with oversight of EO RAIVS (only for special requests for Schedule B, MeF returns not located in OL-SEIN, Form 5227, when the ruling date is after the IRS received date of the form and prior status shows 97, ESTAB forms with a new EIN edited or IDRS shows the form was moved to a new EIN, forms unable to be viewed in OL-SEIN and Form 990/ Form 990-EZ with a 527 box checked (and determined to be a 527 POL through IDRS research) and the Schedule B is specifically requested.

      Note:

      Include only one requester per email when contacting TE/GE SPP HQ.

    3. Requesting the document from Files.

      Note:

      Refer to (6) below

  4. OL-SEIN is a system that allows viewing of a redacted image of an EO return. This is the preferred and recommended way to get copies of EO returns.

    • Use ONLY the redacted version of OL-SEIN.

    • If the request requires using the unredacted copy such as a special request in IRM 3.20.13.5 (3) above, contact the TEGE SPP HQ Analyst with oversight of EO RAIVS to get the redacted version. See IRM 3.20.13.5.4 (2), Types of Requests and Actions to Take, requests for Schedule B, MeF returns not located in OL-SEIN, Form 5227, forms that are unable to be viewed in OL-SEIN, a request (after research) requires a paper copy to be ordered from files via ESTAB, and Form 990 /Form 990-EZ with 527 box checked (and determined to be a 527 POL through IDRS research) and the Schedule B is specifically requested, see Figure 3.20.13-15, Initial Research, EIN Provided, and see Exhibit 3.20.13-1, EO Status Codes, status 97.

    • The EOPC RAIVS clerk must redact or restrict all information that can’t be disclosed to the public by using instructions in this IRM and IRM 3.20.12, Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing, if the data wasn’t redacted or restricted during the SEIN Imaging process.

      Exception:

      Schedule B, MeF returns not located in OL-SEIN, Form 990 /Form 990-EZ with the 527 box checked confirmed to be a 527 POL through IDRS research and the Schedule B is specifically requested and Form 5227 provided from the TE/GE SPP HQ Analyst with oversight of EO RAIVS).

    • Give Feedback to the TE/GE SPP HQ Analyst with oversight of EO RAIVS and EO Disclosure reporting through the proper channels in the Submission Processing P&A staff, if data wasn’t redacted or restricted during the OL-SEIN Imaging process or by the TE/GE SPP HQ Analyst with oversight of EO RAIVS.

    • See IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance, for instruction on unauthorized disclosures.

      Note:

      Redact the SSNs on all 527 POL returns, and all disclosable returns and attachments, must be redacted.

  5. Returns filed electronically via MeF are identified by the DLN (File Location Code 92 or 93).

    • MeF returns can’t be requested via CC ESTAB.

    • MeF returns can be viewed and printed in OL-SEIN in redacted version; however, if the return isn’t present in OL-SEIN, Do Not print through the EUP. If research determines the request can be filled, determine the number of disclosable pages by accessing EUP, see IRM 3.20.13 and IRM 3.20.12 for disclosure requirements and see IRM 3.20.13.5.5, through IRM 3.20.13.5.5.4 for billing and payment instructions. If determined copies are needed, contact the TE/GE SPP HQ Analyst with oversight of EO RAIVS to get the redacted version of the form.

    • See IRM 3.20.13.5.4 (2),Types of Requests and Actions to Take, MeF returns not located in OL-SEIN.

  6. If you can’t locate the return on either OL-SEIN, or get it from the TE/GE SPP HQ Analyst with oversight of EO RAIVS (only for special requests in IRM 3.20.13.4(2)),

    • Request the paper document from Files via CC ESTAB.

    • When you receive the return Do Not fill the request immediately.

    • See IRM 3.20.13.5.4 (2), Types of Requests and Actions to Take,paper return required from files.

    • You are required to redact or restrict all information that can’t be disclosed to the public.

How Requests Are Received

  1. Requests for public inspection or copies of returns generally come from the following sources:

    • General Public - (grant seekers, watchdog groups), or

    • Communications and Media Personnel.

  2. The proper form to file when submitting a request for copies of EO returns is Form 4506-A.

  3. A request may also be received in one of the following formats, either through the mail or by fax:

    • Form 4506-A,

    • A letter, or

    • Telephone call.

    Note:

    If a request is received through a telephone call, see IRM 3.20.13.5.4 (2) ), Types of Requests and Actions to Take.

  4. The requester may:

    • Ask to Inspect a return,

    • Request a copy of a return,

    • Request Digital Data.

Researching the EOPC Payment Request Report
(Previously known as Bad Payer List)

  1. Before any action is taken, all new requests must be verified against the EOPC Payment Request Report to determine if the requester has a balance due.

  2. IRS may request payment of required fees before performing any services beyond the minimal effort necessary to reasonably estimate fees. We don’t fill new requests if the requester has a history of unpaid fees for prior requests for records, until paid in full.

  3. The report is located on the shared drive by accessing, S:\ODN\SP\DCO\Data Dept. 1\Team 35111\TEGE\EOPC Payment Request Rpt.xls,

  4. The report records requesters with payments received and includes all requesters with a balance due for copies of EO forms they previously received. The report is maintained in received date order under each year. Refer to the table below.

    Note:

    For more information regarding the EOPC Payment Request Report, see IRM 3.20.13.6.2 , EOPC Payment Request Report.

    Figure 3.20.13-13

    EOPC Payment Request Report

    If the requester Then
    Isn’t listed, Follow normal case processing guidelines in IRM 3.20.13.5.3, Processing Form 4506-A Requests, below.
    Is listed, and owes money,
    1. Prepare Form 2860 to provide the current balance due, to send to the requester. See IRM 3.20.13.5.5.3,, Form 2860 Instructions.

    2. Send Letter 3983C to requester informing them of the outstanding balance due.

    3. Update and annotate the received date of the subsequent request, etc., on the EOPC Payment Request Report.

    4. Record your employee number, the date and all actions on the request (Form 4506-A / correspondence). If more space is needed use Form 13659

    5. Close case.

    6. Maintain case file in the designated EO billing area.

      Note:

      See IRM 11.3.5,Disclosure of Official Information Fees, for more information.

    Is listed and requester submits full payment or proof of payment,
    1. Update the EOPC Payment Request Report.

    2. Annotate the requester information, payment amount and received date on the request (Form 4506-A/ correspondence).

    3. Close case and place in the closed case file.

    4. If a new Form 4506-A is attached, detach and process as a new request.

Processing Form 4506-A Requests

  1. After you research the EOPC Payment Request Report criteria, verify the following items are present and complete on Form 4506-A:

    • Requester's name and address

    • Organization's name

    • Type of form(s)

    • Tax period(s)

    • EIN.

    Figure 3.20.13-14

    Form 4506-A Research

    If Then
    the above information is provided,
    1. Record all actions, your employee number and date on the front of the request (Form 4506-A/ correspondence).

    2. Proceed with filling the request(s).

    any of the above items are missing or incomplete on non-media requests, (i.e., EIN not provided, digits missing, doesn’t reflect anything on IDRS, etc.)
    1. Send Letter 3983C.

    2. Inform the requester they need to provide the missing or incomplete information and resubmit the Form 4506-A.

    3. Close and place case in applicable EO holding area.

    any of the above items are missing or incomplete on media requests, AND information can’t be determined through basic IDRS research, or obtained from the FMRS as instructed in IRM 3.20.13.5.4.2, Media Requests
    1. Send Letter 3983C.

    2. Inform the requester they need to provide the missing or incomplete information and resubmit the Form 4506-A.

    3. Close and place case in applicable EO holding area.

  2. Form 4506-A was revised and includes a check box for ordering Form 990-T or Form 5227 returns. The fees listed for Form 4506-A are applicable to Form 990-T and Form 5227.

  3. Form 5227 is not available on Digital Data

Complete Requests — Initial Research
  1. Do the following if all information listed above is present:

    Note:

    Before you take the following steps, research OL-SEIN for the return. The return may not have posted to MF at the time of the request but may be located in OL-SEIN and the request can be filled. Also see Exhibit 3.20.13-1 for a list of EO status codes.

    Figure 3.20.13-15

    Initial Research

    If Then
    EIN is provided,
    1. Research INOLES to verify the organizations' name.

    2. Check INOLES or BMFOLO for:

      1. Filing requirement (Exhibit 3.20.13-3);

      2. Status code (Exhibit 3.20.13-1);

        Note:

        If the account is in a status that is fillable, look at the ruling date (note- a ruling date of 201306 equates to June 1, 2013).

        • If the ruling date is before the return received date, continue to fill the request.

        • If the ruling date is after the return received date and the prior status isn’t status 97, continue to fill the request.

        • If the ruling date is after the return received date and the prior stats is status 97, contact the TE/GE SPP HQ Analyst via email with a "CC" to the TE/GE SPP backup HQ Analyst, the Submission Processing P&A Analyst with oversight of EO RAIVS and the P&A OIT designated contacts for determination before filling the request. Provide the Analyst the following information:

          1. Reason for request and whether viewable- example, "Unviewable, Ruling Date after return received date and prior status 97, Disclosure determination needed"

          2. EIN

          3. Form Type

          4. Tax Period

          5. Organization Name

          6. Requester Name

          7. EO RAIVS Received Date


          The TE/GE SPP HQ Analyst will provide a determination via email to EO RAIVS.

      3. Fiscal month (using BMFOLT to determine what tax year to pull if a fiscal month is present). Example: Pull tax year 201102 if request is for 2010 tax year. Use the tax period beginning date to determine what tax year to pull.

    EIN and/or name doesn’t match,
    1. Research IDRS for the name and/or EIN.

    2. If no data is found for non-media requests, send Letter 3983C, explain no data for the name and EIN provided, close and place case file in applicable EO holding area.

    3. If no data is found for media requests, see IRM 3.20.13.5.4.2, Media Requests. If unable to obtain data, send Letter 3983C, explain no data for the name and EIN provided, close and place case file in applicable EO holding area.

    the correct organization information is found,
    1. Check SUMRY or ENMOD for an open control in EO RAIVS. If an open control is present, determine if a duplicate request.

      1. If duplicate - close,

      2. If not a duplicate - continue processing.

    2. Research for return by EIN and tax year on OL-SEIN, if not on OL-SEIN, research EUP if electronically filed. If found in EUP, see IRM 3.20.13.5.4 (2), Types of Requests and Actions to Take, for MeF returns not found in OL-SEIN.

    3. If the return can’t be located on OL-SEIN or EUP, research IDRS for original DLN and request paper return from Files via CC ESTAB.

    4. Suspend pending receipt of return. After 14 days if no receipt, order a 2nd time. If after 14 days no receipt, send Letter 3983C and explain not available.

    5. If return is received from Files, Do Not fill the request immediately. See IRM 3.20.13.5.4 (2), Types of Requests and Actions to Take, If and Then, request (after research) requires a paper copy to be ordered from files via ESTAB.

    tax period(s) is found,
    1. Check SUMRY or ENMOD for an open control in EOPC RAIVS. If an open control is present, determine if a duplicate request.

      1. If duplicate - Close,

      2. If not a duplicate - continue processing.

    2. Research for return by EIN and tax year on OL-SEIN, if not on OL-SEIN, research EUP if electronically filed. If found in EUP, see IRM 3.20.13.5.4 (2),Types of Requests and Actions to Take, for MeF returns not found in OL-SEIN

      Note:

      Look at the IRS received date on the form to determine when it was filed. In 2017, we fill tax periods filed in 2011 and subsequent no matter the tax period of the form.

      Example:

      A tax period of 2005 was filed with an IRS received date in 2011. A copy may be provided if it meets the other criteria for filling the request.

    3. If the return can’t be located on OL-SEIN or EUP, research IDRS for original DLN and request paper return from Files via CC ESTAB.

    4. Suspend pending receipt of return. After 14 days if no receipt, order a second time. If after 14 days no receipt, send Letter 3983C and explain not available.

    5. If return is received, Do Not fill the request immediately, See IRM 3.20.13.5.4 (2),Types of Requests and Actions to Take, If and then, for ordering returns from files using ESTAB.

    a return isn’t located after checking the filing requirements on IDRS by researching BMFOL I or T, refer to Exhibit 3.20.13-3 for filing requirements. If not found
    1. Research OL-SEIN for the return and fill the request.

    2. If unable to locate, send Letter 3983C, explain unavailable.

    3. Close and place case file in applicable EO holding area.

    there is no requester name or address provided on Form 4506-A,
    1. Check envelope and/or correspondence for a name and address of the requester.

    2. If above information isn’t available, but a phone number is provided, attempt to contact the requester by phone. (One attempt must be made during normal business hours.)

    3. Annotate date and time contact was initiated on the request (Form 4506-A/ correspondence).

    4. If unable to contact or no reply is received within 48 hours after contact, attach Form 4506-A to case file and close. Place case file in applicable EO holding area.

    no contact name is provided,
    1. Fill the request.

    2. Send Letter 3983C to requesting organization.

    3. Close and place case file in applicable EO holding area.

Incomplete Media Requests – Initial Research
  1. If the request is incomplete, perform the following actions:

    Figure 3.20.13-16

    Incomplete Media Requests - Initial Research

    If Then
    no EIN is provided,
    1. Research IDRS for EIN using CC NAMEE or NAMEB.

    2. If unable to locate a EIN, see IRM 3.20.13.5.4.2, Media Requests.

    3. If unable to obtain EIN, send Letter 3983C.

    4. Close and place case file in applicable EO holding area.

    the organizations' name isn’t provided, but the EIN is present,
    1. Research by EIN.

    2. If the EIN is invalid or can’t be located on Master File, see IRM 3.20.13.5.4.2, Media Requests.

    3. If unable to obtain organizations' name, send Letter 3983C.

    4. Close and place case file in applicable EO holding area.

    the requester doesn’t specify a tax period,
    1. See IRM 3.20.13.5.4.2, Media Requests.

    2. If unable to obtain tax period, send Letter 3983C.

    3. Close and place case file in applicable EO holding area.

    there is no requester name or address provided on Form 4506-A,
    1. Check envelope and/or contact the three FMRS for a name and address of the requester.

    2. If above information isn’t available, but a phone number is provided, contact the three FMRS, and give them the phone number to attempt to contact the requester by phone. See IRM 3.20.13.5.4.2, Media Requests.

    3. Annotate date and time contact was initiated on the request (Form 4506-A/ correspondence).

    4. If unable to obtain/no reply is received after contact per media instructions, attach Form 4506-A to case file and close. Place case file in applicable EO holding area.

    no contact name is provided,
    1. Fill the request following media procedures.

    2. Send Letter 3983C to requesting organization.

    3. Close and place case file in applicable EO holding area.

Types of Requests Received

  1. All requests for copies of returns should be submitted on Form 4506-A or letterhead (if from Media). Requests may be received through written or faxed correspondence or by telephone.

  2. The following outlines the various type of requests that we may receive and what steps to take to fill the request.

    Note:

    For requests from the media, also see IRM 3.20.13.4.4.2, Media Requests.

    Figure 3.20.13-17

    Types of Requests and Actions to Take

    If Then
    a telephone request is received, Inform requester that a Form 4506-A must be submitted before information can be provided. Also explain that one Form 4506-A must be completed per EIN if more than one organizations' returns are needed. No further action is required.

    Note:

    If a request is received with more than one EIN, fill the request.

    written or faxed correspondence is received, Process request following normal procedures.
    a request for a copy of the organizations' rules and regulations, Form 1023, Form 1024, Determination Letter, Updated Determination Letter, Bylaws is received, Review the request (Form 4506-A/ correspondence) to ensure "CSC/OSC" is annotated. If not:
    1. If the Form 4506-A requires filling in both Ogden and the TE/GE Correspondence Unit, forward a copy to batching (mail clerk) who will follow instructions in IRM 3.20.13.3. Continue to fill the request per instructions in IRM 3.20.13.4.4.1 and close.

    2. If the Form 4506-A requires filling only by the TE/GE Correspondence Unit, forward the original to batching (mail clerk) who will follow instructions in IRM 3.20.13.3, close no further action.

    the requester asks for Form 990, and only Form 990-PF is filed, (or vice versa)
    1. Send Letter 3983C and provide them a copy of Form 990-PF (or vice versa).

    2. Close case and place case file in applicable EO holding area.

    the requester asks for Form 990 series form (Form 990-EZ, or Form 990-PF) and only Form 990-N is filed,

    Note:

    Form 990-N is identified by doc code 89 (the 4th and 5th digits of the DLN)

    1. Send Letter 3983C and inform them to view and print individual organization’s e-Postcards or download the entire database of electronically filed e-Postcards on the "Charities and Non-Profits" section of the IRS website.

    2. To access the Form 990-N, go to www.irs.gov/charities-non-profits/tax-exempt-organization-search, and scroll down to Tax Exempt Organization Search.

    3. Close case and place case file in applicable EO holding area.

    the requester asks for copies of multiple years and/or tax periods,
    1. Send Letter 3983C and provide them the requested copies.

    2. Close and place case file in applicable EO holding area.

    the requester asks for inspection of a return only at an IRS office,
    1. Forward request to batching (mail clerk) to send to the Centralized Processing Unit (CPU) in Atlanta, GA at the following address:

      Internal Revenue Service
      Centralized Processing Unit (CPU) - Stop 93A
      Post Office Box 621506
      Atlanta, GA 30362-3006

      or fax to 877-891-6035

      Note:

      Only include one request per fax transmission.

      Note:

      Don’t send copies of the returns. Disclosure will gather the information.

    2. Close case.

    there is any doubt as to what is being requested,
    1. For non media requests - Attempt to call the requester if a phone number is provided.

    2. For media requests - See IRM 3.20.13.4.4.2, Media Requests,

    3. If the information can’t be obtained, send Letter 3983C requesting clarification as to what is being requested.

    4. Close and place case file in applicable EO holding area.

    the requester asks for Digital Data,
    1. Research for payment. See IRM 3.20.13.5.5 through IRM 3.20.13.5.7.1.

      Reminder:

      If request is for Form 5227, send Letter 3983C and inform them Digital Data isn’t available for these returns. Refund fees if applicable and close.

    2. If the request is for copies of individual organization returns on Digital Data, follow normal paper procedures for filling the request. Send Letter 3983C and inform them requests for copies of individual organization returns aren't available on.

    the requester asks for Form 1120-POL,
    1. Send Letter 3983C and Inform them Form 1120-POL is no longer open for public inspection due to legislation enacted in November 2002.

    2. Close and place case file in applicable EO holding area.

    the requester asks for Political Organization return:
    – Form 8871, or
    – Form 8872,
    1. Send Letter 3983C and inform them the returns are available at the following website. https://www.irs.gov/charities-non-profits/political-organizations

    2. Close and place case file in applicable EO holding area.

    the requester asks for Schedule B (which is filed with a form), or Form 5227 and meets the requirements to be filled,

    Note:

    These items are unable to be viewed in OL-SEIN, it isn’t necessary to state whether viewable in OL-SEIN

    1. Email the TE/GE SPP HQ Analyst with oversight of EO RAIVS and "CC" the TE/GE SPP backup HQ Analyst, the Submission Processing P&A Analyst with oversight of EO RAIVS and the P&A Operations Improvement Team (OIT) designated contacts, to obtain the page count for non media (for possible billing since these items are blocked from EOPC’s view in OL-SEIN). For media, no page count is required, you request the redacted Schedule B, Form 5227 paper copy . Provide the Analyst the following information:

      • Non media reason for request -

        Example:

        "Request for Schedule B page count" or "Request for Form 5227 page count" .

      • Media request reason for request -

        Example:

        "Request for redacted Schedule B" or "Request for redacted Form 5227"

      • EIN

      • Form Type

      • Tax Period

      • Organization Name

      • Requester Name

      • EO RAIVS Received Date

      If you then determine copies are needed after adding all pages and considering billing instructions, or for media requests, make contact as stated above for copies of the redacted Schedule B or Form 5227.

      Example:

      "Request for redacted Schedule B" or "Request for redacted Form 5227"

      Once the copies are redacted and/or restricted they are sent to the P&A OIT to hand-walk paper copies to the EO RAIVS team for mailing. If unable to locate the forms, notification will be sent to EO RAIVS.

    2. Schedule B requests - Ensure contributor names and addresses are redacted (for returns other than Form 990-PF without box D(2) checked in the heading and Form 990 or Form 990-EZ with the 527 box checked and determined to be a 527 POL through IDRS research and the Schedule B is specifically requested), see next "If and Then" below for Form 990-EZ with 527 box checked and Schedule B specifically requested,

    3. Form 5227 requests - See IRM 3.20.13.4.12, Form 5227 Redacting Procedures and ensure all applicable items are redacted/restricted.

    4. Send Letter 3983C and provide the redacted form, and Schedule B, Form 5227 and/or related information provided to you by the P&A OIT. Close and place case file in applicable EO holding area.

      Note:

      Contribution amounts can be disclosed.

    5. If after research the return can’t be located in OL-SEIN or obtained from the TE/GE SPP HQ Analyst with oversight of EO RAIVS through P&A OIT, request the paper return from Files.

    6. Suspend pending receipt of return. After 14 days if no receipt, order a second time. If after 14 days no receipt, send Letter 3983C and explain not available.

    7. If return is received, Do Not fill the request immediately, See "If and Then" below for ordering paper documents from files using estab.

    the requester asks for Form 990 or Form 990-EZ with the 527 box checked and determined to be a 527 POL through IDRS research and Schedule B is specifically requested
    1. Review the form in OL-SEIN to determine if the 527 box is checked.

    2. If the box is checked, research IDRS to verify the organization is a 527 POL by accessing CC INOLES

      1. Entries of 1-5 in field "527-POL-ORG-CD" indicate the organization is a 527 POL.

      2. Entries of 0 or blank indicate the organization isn't a 527 POL

        Note:

        If the 527 box isn't checked, don’t research IDRS to verify the 527 POL section. Work the request as a non 527 POL return.

    3. Email the TE/GE SPP HQ Analyst with oversight of EO RAIVS and "CC" the TE/GE SPP backup HQ Analyst, the Submission Processing P&A Analyst with oversight of EO RAIVS and the P&A OIT designated contacts to obtain a copy of the redacted Form 990 /Form 990-EZ and Schedule B from P&A OIT. Provide the Analyst the following information:

      • Reason for request and whether or not viewable in OL-SEIN-

        Example:

        "Unviewable, Request for Form XXX 527 POL and Schedule B"

      • EIN

      • Form Type

      • Tax Period

      • Organization Name

      • Requester Name

      • EO RAIVS Received Date

      Once all SSNs are redacted from the Form 990 or Form 990-EZ and Schedule B, copies are sent to the P&A OIT to hand-walk the paper copies to the EO RAIVS team for mailing.

      If unable to locate the forms, notification will be sent to EO RAIVS.

    4. Ensure all data required by IRM 3.20.12 is restricted and redacted if imaged on or after November 2, 2015, and for Forms imaged before November 2, 2015, see IRM 3.20.13 instructions.

    5. Send Letter 3983C and provide them a copy of the form provided to you by the P&A OIT. Close and place case file in applicable EO holding area.

    6. If after research the return can’t be obtained from the TE/GE SPP HQ Analyst with oversight of EO RAIVS through P&A OIT, request the paper return from Files. See "If and Then" below for ordering paper documents from files.

    the requester asks for an electronically filed (MeF) return that isn’t located in OL-SEIN,
    1. Determine the page count and follow billing instructions if applicable.

    2. Email the TE/GE SPP HQ Analyst with oversight of EO RAIVS and "CC" the TE/GE SPP backup HQ Analyst, the Submission Processing P&A Analyst with oversight of EO RAIVS and the P&A OIT designated contacts to obtain the redacted MeF paper return from P&A OIT. Provide the Analyst the following information

      • Reason for request -

        Example:

        "Request for redacted version of MeF Form XXX"

      • EIN

      • Form Type

      • Tax Period

      • Organization Name

      • Requester Name

      • EO RAIVS Received Date

      Once redacted and/or restricted, copies are sent to the P&A OIT to hand-walk paper copies to EO RAIVS for mailing. If unable to locate the forms, notification will be sent to EO RAIVS.

    3. Ensure all data required by IRM 3.20.12 is restricted and redacted for forms imaged on or after November 2, 2015. For forms imaged before November 2, 2015 see IRM 3.20.13.

    4. Send Letter 3983C and provide a copy of the redacted form provided to you by the P&A OIT. Close and place case file in applicable EO holding area.

    5. If after research the return can’t be located in OL-SEIN or obtained from the TE/GE SPP HQ Analyst with oversight of EO RAIVS through P&A OIT, send Letter 3983C, explain not available.

    6. Close and place case file in applicable EO holding area.

    a request (after research) requires a paper copy to be ordered from files via ESTAB,
    1. Request the paper return from files via ESTAB.

    2. Suspend pending receipt of return. After 14 days if no receipt, order a second time. If after 14 days no receipt, send Letter 3983C and explain not available.

    3. If return is received, Do Not fill the request immediately,

      1. If the form received from Files reflects a new EIN edited and/or IDRS shows the return was moved to a new EIN, check OL-SEIN for the image under the old and new EIN to determine if imaged. If the return was imaged under either EIN, email the TE/GE SPP HQ Analyst with oversight of EO RAIVS, and "CC" the TE/GE SPP HQ back up Analyst, P&A OIT and SP P&A Analyst with oversight of EO RAIVS. Provide the case information, (EINs, Organization Name, Form Type, Tax Period, Requester Name and EO RAIVS Received Date), reason for sending.

        Example:

        "ESTAB return with two EINs"

        State whether an image is in OL-SEIN and under what EIN it’s found, if the Schedule B copy is requested and a scanned copy of the return received from files.

        Once researched, a determination of whether or not disclosable, what version to use (OL-SEIN image or return ordered from files) and the redacted form (if applicable) will be sent to the P&A OIT to hand-walk to EO RAIVS. Ensure all data required by IRM 3.20.12 is restricted and redacted if imaged on or after November 2, 2015, and for Forms imaged before November 2, 2015, see IRM 3.20.13 instructions. If not disclosable respond as unavailable.

        • If an image is in OL-SEIN (no matter which EIN it is found under), EO RAIVS won’t send the return ordered from files to Imaging as we don’t want to store duplicates of the same form even if it has a different EIN, the form will be refiled once the case is closed.

        • If no image is in OL-SEIN under either EIN, once the determination is made by the TE/GE SPP HQ Analyst and the case is closed, send the return ordered from files expedite to Imaging using Form 12634 with instructions to" image/redact/restrict and route to files."

      2. If the form ordered from files and IDRS research shows no indication the EIN was altered/return moved to another EIN, and no image in OL-SEIN, expedite route the return using Form 12634, to Imaging with instructions to "Image/redact/restrict and route to files" . Monitor OL-SEIN for the image of the return for seven days. If the image isn't present after seven days, contact Ogden P&A Analyst POC for follow-up.

      Once the image is available in OL-SEIN, provide a copy of the redacted version, and if applicable contact TE/GE SPP HQ Analyst if required for Form 5227, Form 990 /Form 990-EZ with the 527 box checked (and confirmed a 527 POL through IDRS research) and schedule B is specifically requested, or just the Schedule B as shown above in this table.

    4. Send Letter 3983C and provide the redacted document(s) provided by the P&A OIT. Close and place case file in applicable EO holding area.

    the requester asks for copies of specific pages of a form,
    1. Send Letter 3983C and Provide a copy of the entire return. Inform the requester only complete copies are provided.

    2. Close and place case file in applicable EO holding area.

    the requester asks for a form (other than Form 5227, forms in status 97, Schedule B, Form 990 / Form 990-EZ with 527 determined and Schedule B specifically requested) and the form is unable to be viewed in OL-SEIN and research shows the form is disclosable.
    1. Email the TE/GE SPP HQ Analyst with oversight of EO RAIVS and "CC" the TE/GE SPP HQ back up Analyst, P&A OIT and SP P&A Analyst with oversight of EO RAIVS. Provide the case information, (EINs, Organization Name, Form Type, Tax Period, Requester Name and EO RAIVS Received Date), reason for sending

      Example:

      "unviewable in OL-SEIN, research shows disclosable"

    2. Once researched, a determination of whether or not disclosable, and copies (if applicable) will be sent to P&A OIT to hand-walk to EO RAIVS.

    3. Ensure all data required by IRM 3.20.12 is restricted and redacted if imaged on or after November 2, 2015, and for Forms imaged before November 2, 2015, see IRM 3.20.13 instructions.

    4. If not disclosable respond as unavailable.

    the requester asks for a Form 990, Form 990-EZ or Form 990-PF and research shows status 97
    1. See Exhibit 3.20.13-1, Status 97

    2. Email the TE/GE SPP HQ Analyst with oversight of EO RAIVS and "CC" the TE/GE SPP HQ back up Analyst, P&A OIT and SP P&A Analyst with oversight of EO RAIVS. Provide the case information, (EIN, Organization Name, Form Type, Tax Period, Requester Name and EO RAIVS Received Date), reason for sending and whether or not viewable in OL-SEIN,

      Example:

      "unviewable in OL-SEIN, research shows disclosable."

    3. Once researched, a determination of whether or not disclosable, and copies (if applicable) will be sent to P&A OIT to hand-walk to EO RAIVS.

    4. Ensure all data required by IRM 3.20.12 is restricted and redacted if imaged on or after November 2, 2015, and for Forms imaged before to November 2, 2015, see IRM 3.20.13 instructions.

    5. If not disclosable respond as unavailable.

    the requester asks for a form that reflects the ruling date after the IRS received date See Figure 3.20.13-15Initial Research, EIN is Provided, Ensure all data required by IRM 3.20.12 is restricted and redacted if imaged on or after November 2, 2015, and for Forms imaged before November 2, 2015, see IRM 3.20.13 instructions.
    the requester asks only for a machine readable electronically filed (efiled/ MeF) Form 990, Form 990-EZ and/or Form 990-PF Route the original to the TE/GE SPP HQ Analyst with oversight of EO RAIVS for processing.
    the requester asks for a machine readable electronically filed (efiled/ MeF) Form 990, Form 990-EZ and/or Form 990-PF, along with other form types Fill the other form types, and route a copy of the request to the TE/GE SPP HQ Analyst with oversight of EO RAIVS for processing of the machine readable efiled/ MeF.
  3. When a Form 4506-A is received from an officer of an exempt organization requesting a copy of his/her own EO return, provide a redacted copy of the return. Refer to the procedures outlined below.

    Note:

    If a requester wants an unredacted copy of their own return they should complete Form 4506 and pay the $50.00 photocopy fee.

    Figure 3.20.13-18

    Requests for Organizations’ Own Return

    If And Then
    the request is from an officer of an exempt organization requesting a copy of the organizations' return, the request is accompanied by a payment of $50.00 for each tax period listed,
    1. Route form to the manager or lead to be researched and possibly re-batched to non-EOPC RAIVS.

    2. Non-EOPC will fill the request.

    the request is from an officer of an exempt organization requesting a copy of the organizations' return, no payment is attached,
    1. Send Letter 3983C and provide a redacted copy of the return.

    2. Close and place case file in applicable EO holding area.

Exempt Application, Determination Letter and Bylaw Requests
  1. Approved applications for exemption from federal income tax, Form 1023,Form 1024 or Form 1028, are available for public inspection (see below).

    • Form 1023,Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

    • Form 1023-EZ, Streamlined Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code

    • Form 1024,Application for Recognition of Exemption Under Section 501(a

    • Form 1028,Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code

  2. An organizations' determination letter from the IRS is also open to public inspection.

  3. Requests for copies of an exempt organizations' Form 1023,Form 1024,Form 1028, determination letter or bylaws must be made on a Form 4506-A. These request are worked in the EO Correspondence unit in Cincinnati.

  4. Refer to the procedures below when a request for one of these documents is received.

    Note:

    See IRM 3.20.13.4.7, Applications for Exemption, for Form 1023-EZ requests.

    Figure 3.20.13-19

    Form 1023, Form 1024, Form 1028, Determination Letter or bylaws Procedures

    If Then
    the requester asks for Form 1023, Form 1024, Form 1028, a "Determination Letter" or bylaws Review the Form 4506-A to ensure "CSC/OSC" is annotated. If not:
    1. If the Form 4506-A requires filling in both Ogden and the TE/GE Correspondence Unit, forward a copy to batching (mail clerk) who follows instructions in IRM 3.20.13.3, Continue to fill the request per instructions in this IRM and close.

    2. If the Form 4506-A requires filling only by the TE/GE Correspondence Unit, forward the original to batching (mail clerk) who follows instructions in IRM 3.20.13.3, close no further action.

    an inquiry is received asking about exemption or foundation status, Review the Form 4506-A to ensure "CSC/OSC" is annotated. If not:
    1. If the Form 4506-A requires filling in both Ogden and the TE/GE Correspondence Unit, forward a copy to batching (mail clerk) who follows instructions in IRM 3.20.13.3, Continue to fill the request per instructions in this IRM and close.

    2. If the Form 4506-A requires filling only by the TE/GE Correspondence Unit, forward the original to batching (mail clerk) who follows instructions in IRM 3.20.13.3, close no further action.

    telephone inquiries are received with questions regarding rules and regulations governing exempt organizations, Refer caller to the W&I CAS call site at 877-829-5500 and close.
Media Requests
  1. IRS must expedite process Form 990, Form 990-EZ, Form 990-PF, Form 990-T and Form 5227 requests from the Media.

    1. Form 990, Form 990-EZ, Form 990-PF, Form 990-T and Form 5227 media requests must be filled and closed within 14 business days after the EO RAIVS received date.

    2. On the 10th business day you must determine if the request will be filled timely. If you determine the request won’t be filled and closed by the 14th business day you must contact the three FMRS to inform them of the delay and provide the date the request will be filled and closed.

    3. However, pay attention to the guidelines in IRM 11.3.13.8.4, Disclosure of Official Information - Freedom of Information Act.

  2. Media requests filled in Ogden may be submitted on the media's letterhead or Form 4506-A. All media requests can be faxed to the Exempt Organization Media Request Desk, located at the Ogden Submission Processing Campus. The fax number is 855-653-9144.

  3. You must contact the three FMRS:

    • When a media request is received.

    • To obtain confirmation the requester is considered media or isn’t considered media.

    • To obtain missing or incomplete information.

    • If the request is denied.

    • To inform them of any delays on the 10th business day if you determine the request won’t be filled and closed by the 14th business day.

    • If the request can’t be filled and closed by the 14th business day after the EO RAIVS received date and provide them the date the request will be filled and closed.

    .

  4. Contact the three FMRS preferably by email, if the request is from news media, a major national media outlet or from a person with the news media in a foreign country.

    Caution:

    Don’t contact the media directly.

  5. Find contact information at the following website, https://irssource.web.irs.gov/CL/Lists/Communications/Media%20Relations.aspxand click on" Media Determination Team for TEGE inquiries" , under the Helpful Links,.

  6. The Media Specialist will:

    1. Determine if the requester is considered media and inform the EO RAIVS designated point of contact.

    2. Contact the requester to obtain missing or incomplete information if considered media (if applicable) and provide it to the EO RAIVS designated point of contact if received.

    3. Send written notification to the requester if not considered media.

    4. Inform the EO RAIVS designated point of contact if not considered media by written notification, typically by email.

  7. If not considered media, process the request using non-media instructions.

    Note:

    The EO RAIVS designated point of contact will not inform requesters if not considered media.

  8. All media requests must include the following information:

    Note:

    If the requester didn’t provide all the required information and you can’t obtain the information through research, you must contact the FMRS to fill the request and/or obtain missing and/or incomplete information for the request.

    Items that Must be Included on EOPC Requests

    a. The name of the organization
    b. Specific tax years and Forms requested;

    Note:

    The request can’t state most recent or all available tax returns.

    c. Organization’s EIN
    d. If they would like to have the returns sent via courier services, they must provide the UPS account number in their request. If an UPS Account number is provided:
    1. Prepare the Letter 3983C as required,

    2. Notate and highlight UPS in the top right margin of the Form 5703,

    3. Prepare Form 9814 per instructions and:
      • Include the UPS account number in the box designated
      • Check the "Next Day Air" box
      • Check the "Other" box, under justification of delivery notate "Form 4506-A Expedite Handling Requested by filer"

    4. Place documents in the following order:
      • Form 5703
      • Form 9814
      • Attachments to be associated with Letter 3983C

      Note:

      You’ll receive an email confirmation indicating request sent/delivered and a hard copy of Form 9814 will be received including the tracking number to be kept with the case file.

    Otherwise, IRS will send the returns via the U.S. mail.
    e. Returns are destroyed six years after the end of the processing year. Don’t provide years filed before 2012.

    Example:

    Returns processed in 2013 (no matter what tax year it is) are available in 2019. They are destroyed the end of January 2019, and no longer available to the public.

     

  9. Refer to the procedures below when filling requests from the media. Also see IRM 3.20.13.5, through IRM 3.20.13.5.4.

    Media Requests

    If Then
    you receive a media letterhead request or Form 4506-A claiming to be:
    1. News media

    2. A person with the news media in a foreign country, or

    3. A major national media outlet, i.e., Include but aren’t limited to:

      • the tax press;

      • Wall Street Journal;

      • New York Times;

      • Washington Post;

      • USA Today;

      • Los Angeles Times;

      • Major national and cable broadcast networks or major Internet sites (such as Yahoo, MSNBC, and CNN.com);

      • wire services such as AP, Reuters and Bloomberg

    1. Review the request for completeness

    2. Contact (preferably by email) the three FMRS shown on the following website, https://irssource.web.irs.gov/CL/Lists/Communications/Media%20Relations.aspxand click on" Media Determination Team for TEGE inquiries" , under the Helpful Links, .Inform them a request has been received. Request missing information (if applicable) and request confirmation the requester is considered media.

    3. If all pertinent information is provided, and the requester is media, continue filling the request as media.

    4. If not considered media, follow non-media instructions.

    the request is missing information or there is any doubt as to what the request is for,
    1. Contact the three FMRS shown on the following website (preferably by email)https://irssource.web.irs.gov/CL/Lists/Communications/Media%20Relations.aspxand click on" Media Determination Team for TEGE inquiries" , under the Helpful Links,, to inform them what is missing or required in order to fill the request.

    2. If missing information isn't provided within five work days, on the sixth work day no follow-up will be made with the FMRS. Send Letter 3983C and inform the requester they need to provide the missing and/or incomplete information and resubmit the Form 4506-A. Refer the requester to call the FMRS at 202-317-4000, for any further inquiries.

    3. Close and place case in applicable EO holding area.

    a telephone inquiry from the Media is received, Tell requester to complete Form 4506-A and fax or mail to the address on the form instructions. Also explain that one Form 4506-A must be completed per EIN if they are requesting more than one organizations' returns.

    Note:

    If a request is received follow the instructions in this section. If more than one EIN is present, fill the request.

     

Congressional or Senate Finance Committee Requests
  1. Congressional requests or requests from LA are worked by the unit designated employee. Requests may come in via a memo or on Form 4506-A hand carried from the manager. These procedures were established between LA and OSPC as to how Congressional requests are handled and when to expedite the request.

  2. The EOPC Unit serves primarily as a support function in securing returns. All copies secured are redacted.

Legislative Affairs (LA) Requests on Behalf of a
Member of Congress (MC) or Senate
  1. LA may request copies of returns on behalf of the MC or Senate when the request is related to the completion of their duties as a member of the Senate or Congress. When a MC contacts LA to request Form 990 in furtherance of his/her legislative purposes the following procedures apply.

    1. LA will attempt to secure the Form 990 using non-IRS sources such as Guidestar. If the return isn’t available on non-IRS sources (such as Guidestar), LA prepares a written request (may not be a Form 4506-A) listing the name and address of the organization(s) and the returns being sought.

    2. If more information is needed in order to complete the request, LA will contact the MC to obtain the necessary information or request a completed Form 4506-A.

    3. The request is faxed directly to the Operations Manager at the OSPC. The fax number is 801-620-6250. LA will also send a brief email to both the OSPC Operations Manager and SP HQ Program Manager stating the number of requests being sent to Ogden, the time frames for response and any special instructions that may be required.

    4. In situations where expedited handling has been requested, the Ogden point of contact will call or email the LA contact person within two workdays of receiving a request for Form 990, and provide an estimate of the timing for delivery of the requested returns.

    5. Upon receipt of the filled request from Ogden, LA will inspect the documents included in the response to ensure that the MC's request was properly honored, and to ensure that the response doesn’t include any unauthorized disclosures.

Legislative Affairs Requests on
Behalf of a Constituent
  1. When a MC contacts LA to request exempt organization returns on behalf of a constituent, the following procedures apply.

    1. LA will advise the MC that a Form 4506-A must be completed and submitted to Ogden. LA will provide the MC with an electronic version of Form 4506-A or by fax.

    2. The MC will have to decide whether to complete the Form 4506-A for the constituent, or provide the Form 4506-A to the constituent for completion and submission to Ogden.

    3. LA will inform the MC that other alternative and possibly quicker options are available to secure copies of EO returns such as Guidestar. The MC will decide whether to use an alternative source to try to retrieve the Form 990, or provide the constituent with the information about using an alternative source.

    4. In this situation, EOPC will process the Form 4506-A in the usual manner. No special or expedited handling is required.

Internal Requests
  1. An internal request may be submitted by anyone who works for the Internal Revenue Service (IRS) and is requesting the data in his or her official capacity. These requests must be submitted either by memo or on Form 4506-A.

    Internal Requests

    If Then
    the request is from the EO Liaison to State Charity Officials,
    1. Process using priority handling procedures.

    2. If unable to fill request within 10 days, notify the requester and provide the expected turn-around time.

    3. When return is received, fax the redacted return to the number provided on the request and close.

    Note:

    The returns are only requested when expedited service is needed. Otherwise the State files the request.

    the request is from the IRC 6104 notice coordinator,
    1. Process using priority handling procedures.

    2. If unable to fill request within 10 days, notify the requester and provide the expected turn around time. These requests will be for redacted Form 990-PF only.

    3. If Form 990 or Form 990-EZ are the only returns found, notify coordinator and close.

    Note:

    The returns are only requested when expedited service is needed. Otherwise the State files the request.

    the request is from an employee in HQ or a Field Office, Process the request within 30 days.
    the request is from any other internal source and the requested returns aren’t more than six years old, Inform the requester to enter an ESTAB request on IDRS or fill out and fax Form 2275 to 801-620-7946.

     

Requests with Extensions
  1. When a request for a copy of a return is received and IDRS research (See IDRS command code job aid) reveals that only an extension has been filed, refer to the procedures outlined below.

    Extension Procedures

    If And Then
    an extension (TC 460) has been granted return can’t be located on OL-SEIN
    1. Inform the requester the return is unavailable.

    2. Send Letter 3983C and close.

    Caution:

    Don’t inform the requester of the extension.

     

More Scenarios Where a Return May or May Not be Available
  1. The table below provides more scenarios where a return may or may not be available. Procedures are based on each individual situation and whether or not the return in question can be secured.

    If Then
    ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      3. ≡ ≡ ≡ ≡

      4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    the return has posted to the wrong EIN,
    1. Send Letter 3983C, inform requester the return is unavailable.

    2. Forward the case to EO Accounts (MS: 6710) to move return(s) to the correct EIN using Form 12634.

    3. Annotate on the routing slip what action needs to be taken and close.

    a return has posted to the wrong tax period(s)
    1. Fill the request if the return is the tax year requested.

    2. Inform the requester the return is unavailable If the return is not the tax year requested.

    3. Forward the case to EO Accounts (MS: 6710) to move return(s) to the correct tax period(s) using Form 12634.

    4. Annotate on the routing slip what action needs to be taken and close.

    the case can’t be closed within 60 days of the received date, Send Letter 2645C to the requester informing them more time is needed in order to fill the request.
    the return is an IRS prepared return (i.e., Substitute for Return (SFR) or Dummy Return), Send Letter 3983C, inform the requester the return is unavailable and close.
TC 59X Procedures
  1. Refer to the procedures outlined below for filling requests when a TC 59X is present on the module. Refer to Exhibit 3.20.13-6 for TC 59X Closing Code explanations.

    If Then
    a TC 590 is present without a Closing Code (CC) or with a CC 75, If the return is available and determined disclosable, fill the request per instructions in this IRM. If the return isn’t available, notify requester the return is unavailable using Letter 3983C and close.
    a TC 590 is present with CC 14, Notify requester this organization is part of a group return and not required to file a separate return using Letter 3983C and close.
    a TC 599 is present with CC 17 or 18,
    1. Research OL-SEIN for the return.

    2. If return is present, fill the request.

    3. If unable to locate a return, inform the requester the return is unavailable using Letter 3983C and close.

Form 4251 Charge-Out Procedures
  1. Form 4251,Return Charge-Out, is used to locate tax returns in a Campus or Federal Records Center File. It replaces the tax return in the file and provides information as to the location of the return. It also serves as a routing sheet and is used to recharge the document from one user to another.

  2. Occasionally, a Form 4251 will be received that indicates the return isn’t available or charged-out to another area. If this occurs, refer to the following procedures.

    If Then
    a Form 4251, Return Charge-Out is received without the return or indicates return is charged out to another area,
    1. Verify the correct return (DLN) was requested. If the wrong DLN was ordered, submit a second request.

    2. If document is charged out to another area, contact that area in order to secure the return.

    3. If the return has been sent back to Files, submit a second request.

      1. If not received, send Letter 3983C informing unavailable and close.

      2. If received, continue filling request and close.

    the Form 4251 indicates the return(s) is charged out to Statistics of Income (SOI),
    1. Request the document from SOI following local procedures. If received continue to process request.

    2. If the return isn't in SOI and has been refiled, send Letter 3983C, inform requester the return is unavailable and close.

    the Form 4251 indicates the return is charged out to Examination or Area Office,
    1. Close case.

    2. Inform the requester the return is unavailable using Letter 3983C.

    3. Don’t inform requester the return is being examined.

    the Form 4251 is returned stating the return (tax year) has been destroyed, Inform the requester the document has been destroyed using Letter 3983C.

    Note:

    Returns are destroyed six years after the end of the processing year.

Fee Charges for Returns Open for Public Inspection

  1. An officer of an exempt organization that requests a copy of the organizations' own EO return must pay a photocopy fee of $50.00 as listed on Form 4506. If they don’t want to pay the $50.00, then a redacted copy will be provided.

  2. Third party requests from commercial users must pay $.20 per page.

  3. All other third party requesters receive the first 100 pages free and pay $.20 per page after the first 100 pages.

    • These charges apply to the total number of pages requested, not per individual return.

    • If there is reason to believe requests are being submitted in a manner to avoid paying the $.20 per page after the first 100 free pages, combine the requests and charge as though it were one request.

    Note:

    Enrolled agents are treated as any other representative and are charged for copies of returns as shown above.

  4. More information pertaining to appropriate charges for search, duplicating and certification services is located in IRM 11.3.5, Disclosure of Official Information - Fees, and IRM 3.5.20, Accounts Services - Processing Requests for Tax Return/Return Information, Formal Certifications section.

Exceptions to Fee Charges
  1. The following third parties receive requests free of charge:

    • Congressional requests submitted through LA;

    • Media requests;

    • Washington, DC and other IRS offices;

      Note:

      If after inspection the requester wants a copy, these offices will assess the appropriate fee

      .

    • Federal, state, local, foreign or international government agencies; and

    • Indian tribal governments.

Billing Procedures for Copies of EO Returns
  1. Count the number of pages and compute the amount due based on the above fee schedule. After the amount due is determined, refer to the table below for instructions on when the requester must be billed for the balance due.

    Note:

    When printing double sided, count one page for each page containing print on both sides.

    Since the Form 5227 and Schedule B are blocked from EOPC’s view in OL-SEIN, and the total page count is not visible, send to TE/GE SPP for page count confirmation by email, as instructed in IRM 3.20.13.5.4.

  2. Record all actions taken on the request (Form 4506-A/ correspondence) and IDRS.

  3. If the requester is billed, record the amount due, request date, etc., on the EOPC Payment Request Report. This information must be recorded the same day the Form 2860 is sent to the requester.

    If Then
    the request is for Digital Data orders and a partial payment is received with the original request
    1. Request the balance due to gain full payment no matter the dollar amount. Digital Data orders must be paid in full before filling the request.

    2. If a phone number is present, call requester and request payment, if not, prepare Form 2860 and Letter 3983C explaining full payment is required, where to locate fee amounts and request completed Form 2860 and payment.

    3. Record the amount due and payment request date on the EOPC Payment Request Report.

    4. Suspense case for 45 days (30 days response time and 15 days to purge the case).

    the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. Fill the request, but don’t request payment≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. Send copies of returns and Letter 3983C to the requester.

    3. Close case file.

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. Fill the request.

    2. Prepare and send Form 2860andLetter 3983C (include amount due), along with copies of the returns to the requester.

    3. Record the amount due, payment request date, etc., on the EOPC Payment Request Report (previously known as bad payor list).

    4. Suspense case for 45 days (30 days response time and 15 days to purge the case).

    the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. Don’t print copies or send copies of the returns until full payment is received.

    2. Prepare Form 2860 and Letter 3983C ( include the amount due) and send to requester.

    3. Record the requester name, amount due, payment request date, etc., on the EOPC Payment Request Report.

    4. Suspense case for 45 days (30 days response time and 15 days to purge the case).

  4. If a payment is received, refer to IRM 3.20.13.5.5.4, Billing and Payment Processing Procedures, and IRM 3.20.13.5.6, Refunding Photocopy Fees for Copies of Paper EO Returns, for payment processing procedures.

    Reminder:

    Don’t send copies of returns until full payment is received if balance due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Form 2860 Instructions
  1. When preparing a Form 2860,Document Transmittal and Bill, requesting payment for copies of EO returns, refer to the procedures outlined below.

    1. Annotate "For Deposit to RACS Account 20–3220" on top of Form 2860. Include Building, Mail Stop and IDRS employee number on Form 2860

    2. Include any payments previously received on Form 2860.

    3. Send Parts 1 and 2 of Form 2860 with copies of return (if balance due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ) to requester. If amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ send only the Form 2860 and Letter 3983C.

    4. Staple Part 3 of Form 2860 to front of case file and annotate action taken on the request (Form 4506-A/ correspondence) and IDRS.

    5. Suspense case for 45 days (30 days response time, 15 to purge the case).

    Note:

    Deposit instructions are found in IRM 3.8.45,Manual Deposit Process.

Billing and Payment Processing Procedures
  1. A suspense file is maintained in order of completion date for 45 days on initial payment requests (30 day response time and 15 days to purge case). If a partial payment is received after the first bill, a second bill is not sent.

  2. When a payment or no payment is received due to issuance of a Form 2860, refer to the procedures below.

    Reminder:

    Don’t send copies of the returns to the requester if the balance due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Payment Processing Procedures

    If And Then
    full payment is received within the 45-day suspense period, the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ , or a request for Digital Data no matter the amount due
    1. Pull original request from the suspense file and associate it with the remittance copy of Form 2860.

    2. Send copies of the returns and Letter 3983C to the requester for paper copies. If the request is for Digital Data, send Letter 3983C and inform the requester they can expect their digital data in a separate mailing.

    3. Annotate the requester information, payment amount, received date, etc., on the EOPC Payment Request Report.

    4. Close case and place in closed case file.

    a partial payment is received within the 45-day suspense period, the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , or a request for Digital Data no matter the amount due
    1. Pull original request from the suspense file, and associate it with the remittance copy of Form 2860.

    2. Annotate the requester information, payment amount, received date, remaining balance due, etc., on the EOPC Payment Request Report, IDRS and the request (Form 4506-A/ correspondence).

    3. Close case and place in the closed case file.

    4. Don’t refund the partial payment unless the requester specifically requests it be refunded. If requested then follow IRM 3.20.13.5.6 and IRM 3.20.13.5.7Requests for Digital Data Refund Exceptions.

    full or partial payment is not received within the initial 45-day suspense period the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ , or a request for Digital Data no matter the amount due
    1. Pull case from suspense file.

    2. Annotate No Response on the EOPC Payment Request Report and the request (Form 4506-A/ correspondence).

    3. Close case and place in the closed case file.

    4. Don’t refund the partial payment unless the requester specifically requests it be refunded. If requested then follow IRM 3.20.13.5.6, Refunding Photocopy Fees for Copies of Paper EO Returns ...

    full or partial payment is received within the 45-day suspense period, the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and copies of returns were previously sent to the requester with initial billing,
    1. Pull case from suspense file.

    2. If balance due is full paid,

      • Annotate the requester information, payment amount, date received, etc., on the EOPC Payment Request Report, IDRS and the request (Form 4506-A/ correspondence).

      • Close case and place in the closed case file.

    3. If a partial payment is received,

      • Annotate requester information, date, remaining balance due. etc. on the EOPC Payment Request Report and the request (Form 4506-A/ correspondence).

      • Close case and place in the closed case file.

      • Don’t refund the partial payment unless the requester specifically requests it be refunded and meets the criteria in IRM 3.20.13.5.6Refunding Photocopy Fees for Copies of Paper EO Returns .

    full or partial payment isn’t received within the 45-day suspense period, the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and copies of returns were previously sent to the requester with initial billing,
    1. Pull case from suspense file.

    2. Annotate "No Response" on the EOPC Payment Request Report, IDRS and request (Form 4506-A/ correspondence).

    3. Close case and place in closed case file.

    remittance is received after the 45-day suspense period, no case is found,
    1. Check the EOPC Payment Request Report.

    2. If paid in full,

      • Associate information with case

      • Annotate requester is full paid on the EOPC Payment Request Report, IDRS and the request (Form 4506-A/ correspondence).

      • Close case and place in the closed case file.

    3. If partial payment is received,

      • Associate remittance information

      • Annotate requester information, date, remaining balance due. etc. on the EOPC Payment Request Report, IDRS and the request (Form 4506-A/ correspondence)

      • Close case and place in the closed case file.

      , .

Refunding Photocopy Fees for Copies of Paper EO Returns

  1. Occasionally, it may be necessary to refund a requester’s payment when:

    • The photocopy fee is prepaid and a copy of the return can’t be provided;

    • Any portion of the photocopy fee was overpaid; or

    • The prepaid photocopy fee request is rejected.

    • A partial payment was received on an order with a balance due of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , no reply was received to the request for payment and the requester has requested the partial payment be refunded.

  2. The National Standard Application (NSA), Photocopy Fee Refund System, is used to initiate refunds. This system has checks and balances and separation of duties to prevent fraud, duplicate refunds, etc. It mandates managerial approval of all refunds. See user guide (available in the unit, from the local IT Systems Administrator or from the National RAIVS Analyst). Take the following actions when a refund must be issued.

    1. Verify payment has posted.

    2. Rebatch under 520-34000 and report time working case under this code

    3. Inform requester a refund will be issued within 60 days.

  3. Annotate the refund amount on the original request (Form 4506-A/ correspondence). The system will send the request to Accounting for processing. RAIVS will route the Form 4506-A to Accounting for review using Form 3210. When returned, file the original Form 4506-A and any other forms and authorizations.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. If a request for a refund is received, refer to the procedures outlined below.

    Refund Procedures

    If And Then
    the refund request is for a prepaid order, the order hasn’t or can’t be filled,
    1. Verify the payment has posted.

    2. Rebatch under 520-34000 for preparation and issuance of a manual refund. (See IRM 3.5.20.5.1.12.1 for more information).

    Note:

    All time is reported under 520-34000.

    the refund request is for a prepaid order that was previously shipped to the requester, the requester states the wrong returns were provided, Inform requester a refund can’t be issued for returns that were previously sent to them. However, we will provide copies of the correct returns at no additional charge.

Requests for Digital Data

  1. Electronic copies (images) of certain EO returns that are filed with the IRS are available on Digital Data as of October 30, 2017. The images are available in Raw format depending on the type of return, the type of filer, and the year the return was filed.

    Note:

    DVDs were replaced by other types of Digital Data on October 30, 2017. Until the Form 4506-A and Letter 3983C is updated, respond with reference to DVD.

    • Raw Format: Digital Data contain image files in Tag Image File (TIF) format for returns selected for the month or quarter requested. These files aren’t associated with each other except through a comma-delimited index file. Each submission’s index file contains nine index fields (EIN, tax period, taxpayer name, state, ZIP code, type of return, SS code, total assets and scan date). This is followed by a list of TIF files belonging to the submission. This format is best for users who intend to process the image files through their own data software.

    • Alchemy Format: Digital Data contained image files associated in an Alchemy database to simplify visual searching of the tax returns. All required Alchemy software was provided. Once the software was installed, users could easily search the returns using any of the eight index fields above. This format was best for users who wished to examine returns visually.

      Note:

      Alchemy software is no longer available as of 2018. If a request is received requesting Alchemy, Inform the requester Alchemy is no longer available or supported and offer to send the requested information in Raw format.

  2. A complete set is one year's worth of data from January through December. Prior year tax periods may be included in current year data.

  3. Returns that aren’t currently available on Digital Data are shown below.

    • Form 5227,Split-Interest Trust Information Return

    • Specific individual organizations

    • Form 8871,Political Organization Notice of Section 527 Status

    • Form 8872,Political Organization Report of Contributions and Expenditures

    • Form 8453-X,Political Organization Declaration for Electronic Filing of Notice 527 Status.

      Note:

      Copies of Form 8871, Form 8872, can be accessed by requesters at the following website, https://www.irs.gov/charities-non-profits/political-organizations. Requesters may also be able to locate Form 990 and Form 990-EZ IRC 527 (political) organizations on this website.

  4. A sample Digital Data is available upon request in the "raw" format. The cost for a sample Digital Data is $15. The sample will contain a set of returns such as Form 990, Form 990-EZ, Form 990-PF and Form 990-T imaged files.

  5. There are no refunds or exchanges on filled Digital Data orders unless the following applies, then see IRM 3.20.13.4.6, Refunding Photocopy Fees for Copies of Paper EO Returns :

    • The customer can’t access the information because the Digital Data is defective. If the Digital Data is defective, the customer will be offered a replacement after we confirm it’s defective.

    • The fee wasn’t the actual, direct cost in developing the Digital Data; or

    • The basis for calculating the fee is improper.

  6. Images are available at no cost to members of the media and other government agencies.

  7. The following table indicates what returns are available, formats and the related charge for other customers. Returns are maintained for six years after the end of the processing year and then destroyed. As such, tax years filed before 2013 are no longer available.

    Forms Price for Filing Years Available are forms filed in Price (format) for Complete Set of all returns filed in a calendar year (provided monthly) Price (format) for Complete Set of returns filed in an individual state in a calendar year (provided quarterly)
    990 or
    990-EZ
    2013 - 2019 $2,300 (Digital Data) $100 (Digital Data)
    990-PF 2013 - 2019 $550 (Digital Data) $90 (Digital Data)
    990-T 2013 - 2019 $60 (Digital Data) Not Available
  8. Requests for Digital Data must be received on a Form 4506-A, and/or letter if media, with the required user fee paid in full. See IRM 3.20.13.3, IRM 3.20.13.3.1, IRM 3.20.13.3.2, IRM 3.20.13.4.11, IRM 3.20.13.5.3, IRM 3.20.13.5.4, IRM 3.20.13.5.5.2, IRM 3.20.13.5.5.4, IRM 3.20.13.5.7.1, IRM 3.20.13.6.1 and Exhibit 3.20.13-1. The request must contain the following information:

    • Name of organization requesting Digital data and employee name (if applicable) or individual requesters name.

    • Mailing address.

    • Telephone number and extension.

    • UPS account number (for overnight delivery, if requested).

    • Description of specific formats being requested (e.g., "Complete set of 2017 Digital Data for Forms 990" or "Complete set of 2017 Digital Data for Forms 990-PF."

    Note:

    All Digital Data requests must be prepaid in full. If no payment is received with the request, send Letter 3983C, inform requester full payment is required, provide location of fees, request they resubmit request with full payment and close. If partial payment is received with the request, follow billing procedures in IRM 3.20.13.5.5 through IRM 3.20.13.5.6.

  9. DMD confirms whether Digital Data is defective, and replicates the requested Digital data, packages and will ship them to the requester.

SOI-SEIN-ORDERS Application
  1. A program was created by DMD that allows specific Digital Data customer information to be entered into its database to fill requests for copies of Digital Data. The "SOI-SEIN-ORDERS" is completed as Digital Data requests are received. Form 5081 is required and must be approved before accessing the system.

  2. The program allows specific information to be entered such as:

    • Organization Name - Enter the requester’s "Name" from line 2 of Form 4506-A .

    • Personal Name (the In Care Of name) - Enter the requester’s "Contact Person" from line 2 of Form 4506-A if present. If blank enter the Organization Name as directed above.

    • Address - Enter the Address from line 2 of Form 4506-A .

    • Primary Contact - Same entry as Personal Name above (if different from the Organization Name entry above)

    • Secondary Contact - Enter additional contact information if present.

    • Fax, Website, UPS Account, FEDEX Account

    • Notes - Enter any additional notes.

    • Date Ordered - Entered automatically and is the date the order is input into the SOI-SEIN-Orders Application.

    • Type of Order
      ("EO" = Form 990 or Form 990-EZ, "PF" = Form 990-PF , "990-T" = Form 990-T for 501(c)(3) organizations, and Format: "Raw" = TIF images plus index file or Sample)

    • Year(s) requested

    • Amount paid or Exempt - All requests for Digital Data must be paid in full before a request can be filled, the "not paid" selection is not applicable unless confirmed as Media.

    • Completion date

  3. You can check the status of each request regularly if you know the name of the customer requesting the order. All customer contact information is stored on the database.

EOPC Technical Software Assistance Procedures

  1. Telephone calls received in the EOPC unit, regarding technical issues or questions related to the Raw Software must be forwarded (via secure email) to the TE/GE HQ Program Analyst with oversight of the Imaging process, with a CC to the TE/GE HQ Program Analyst with oversight of the EOPC process (MS 1110, if mailing) for resolution.

  2. Refer to the procedures below when you receive a call relating to these issues.

    1. Inform the caller you’re unable to assist him/her with the technical issue,

    2. Assure the caller you’ll forward their inquiry to the appropriate area for resolution and their call will be returned within two business days,

    3. Obtain the following information from the caller:

      • Name,

      • phone number,

      • Best time to call,

      • A brief explanation as to what the question or problem relates to.

  3. For telephone calls received regarding questions related to the Alchemy Software, inform them that as of 2018:

    1. Alchemy Software is no longer available or supported.

    2. Raw Software is the only format we provide and offer to send that format.

EOPC Reports

  1. Various reports must be prepared on a weekly or monthly basis to provide vital information to the HQ staff. Those reports are described below.

    Note:

    For more reporting requirements see IRM 3.30.124, Campus Monitoring Reports.

SOI-SEIN-ORDER Report

  1. The SOI SEIN-ORDER report identifies the number of Digital Data requests received in the EOPC unit. The report is available via OL-SEIN.

  2. The report includes:

    • Name of requester and contact information

    • Request input date

    • Forms and tax years requested

    • Format or type of request (Digital Data)

    • Cost of the Digital Data and amount paid

    • Date Digital Data was ordered, received and shipped

  3. The TE/GE HQ Program Analyst with oversight of the EOPC process forwards the information recorded on the report to National HQ at the end of each month.

EOPC Payment Request Report

  1. The EOPC Payment Request Report, formerly known as the "Bad Payer List," is maintained by OSPC EO RAIVS in received date order, by year, and is used to record all payments received and billing information associated with Form 2860. The report is located on the shared drive by accessing, S:\ODN\SP\DCO\Data Dept. 1\Team 35111\TEGE\EOPC Payment Request Rpt.xls and includes:

    • Requester name

    • TIN

    • Date the request was received

    • Form type

    • Tax years requested

    • Number of pages≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Amount due

    • Date the first bill was issued

    • First payment amount received

    • First payment received date

    • Remaining balance due

    • Date the second bill was issued

    • Second payment amount received

    • Second payment date

    • Remaining balance due after second bill

    • No response (suspense period end date)

    • Closed date

    • Remarks - Include employee IDRS number of the clerk who issued the balance due letters and any comments

  2. The report must be updated immediately when requests reflect a payment was received, based on the response to billing inquiries and when bills are issued.

    Note:

    Authorization to the shared drive is limited to the EO RAIVS designated employees.

Form 4506-A Counts Report

  1. The Form 4506-A Counts Report (formerly the Comparison Report) records the number of requests received and closed for both current and prior years in a calendar year. It doesn’t include the number of forms copied.

  2. This report is completed by close of business (3:30 MT) every Friday for the current week and available on a shared drive where the information can be updated as needed. The report is located on the shared drive by accessing,https://organization.ds.irsnet.gov/sites/WICASSpDco/RAIVS/RAIVSIVES%20Inventory%20Report/Forms/AllItems.aspx,

  3. The Form 4506-A Counts Report for each month must include the following information:

    • Beginning Inventory

    • Adjustment

    • Receipts

    • Closures

    • Ending Inventory

EO Status Codes

Use the following table to determine whether to disclose a return based on status code and the response to provide to the filer if the return isn’t found.

Code Description Should the Request be filled? Response if Return not Found If Filed, Is the Return available on Digital Data from IRS?
00 or blank EO section established without a status. Yes, if filed fill request Unavailable Yes
01 Unconditional Exemption – Active Yes, if filed fill request Unavailable Yes
02 Conditioned Exemption – Active Yes, if filed fill request Unavailable Yes
06 State University Filing 990-T – Active see IRM 3.20.13.4.11 Not Open for Public Inspection No
07 Church Filing a Form 990-T – Active see IRM 3.20.13.4.11 Not Open for Public Inspection No
10 Pre-Examination of Church – Active Yes, if filed fill request. Unavailable Yes
11 School Certification – Active Yes, if filed fill request Unavailable Yes
12 A Formal Exemption Not Granted –
  • Filing an EO Return Form 990 under IRC 4947(a)(1)

  • Form 990-PF Under IRC 4947(a)(1)

  • Form 5227 Non-Exempt Charitable Trust

  • Forms 990-C/ 1120-C Taxable Farmer’s Cooperative — Active

Yes, if filed fill request Unavailable
  • Form 990-PF - Yes

  • Form 5227 - No

  • Forms 990-C /1120-C - No

18 Temp. Revocation required to file Form 990-PF & Form 1041 – Active Yes, if filed fill request Unavailable Yes
19 Revocation Private FDN required to file Form 990-PF and Form 1120 – Active Yes, if filed fill request Unavailable Yes
20 Termination (out of business) – Inactive Yes, if filed fill request Not Exempt Yes
21 Unable to locate – Inactive/Active Yes, if filed, fill request Unavailable Yes
22 Revocation – Inactive No, if filed DON’T fill request Terminated No
23 507(a) Termination – Yes, if filed fill request Unavailable Yes
24 507(b)(1)(A) Termination – Yes, if filed fill request Unavailable Yes
25 507(b)(1)(B) Termination – Yes, if filed fill request Unavailable Yes
26 Termination Merger — Inactive Yes, if filed fill request Term/Not EO Yes
28 No longer a member of a group ruling No, if filed DON’T send Not EO No
29 Group Ruling has been dissolved Yes, if filed fill request Unavailable Yes
30 Churches voluntarily file Form 990 Yes, if filed fill request Unavailable Yes
31 Small organizations other than Private Foundations Yes, if filed fill request Unavailable Yes
32 (Obsolete January 1, 2008)
Non-responder to CP 140/141 - applicable to tax periods 200612 & prior.
Yes, if filed fill request Unavailable Yes
33 Foreign Private Foundation described in IRC 4948(b) Yes, if filed fill request Unavailable Yes
34 527 Political Organization Yes, if filed fill request Unavailable Yes
35 Canadian Charity without Foundation Classification Yes, if filed fill request Unavailable Yes
36 Non IRC 501(c)(3), (9) or (17) Filers - No official exemption Yes, if filed fill request Unavailable Yes
40 Return filed Application pending, no exemption — Yes, if filed fill request Not EO Yes
41 No reply to solicitation - no exemption No, if filed DON’T send Not EO No
42 Extension Filed, no exemption No, if filed DON’T send Not EO No
70 Denied - inactive - no exemption No, if filed DON’T send Not EO No
71 Incomplete Form 1023 /Form 1023-EZ /Form 1024 - no exemption No, if filed DON’T send Not EO No
72 Refusal to Rule, no exemption No, if filed DON’T send Not EO No
97 Revocation of tax exempt status - no TC 150 filed for three consecutive years Forms 990, 990-EZ and 990-PF

Note:

These forms may be blocked from viewing due to the revocation.

  1. Yes: If the requested return is for tax years 200711 and prior and filed.

    Note:

    Forms filed in 2012 and prior are no longer available and won’t be filled.

  2. If the request is for tax years filed in 2013 and subsequent , contact the TE/GE SPP HQ Analyst with oversight of EO RAIVS by email, with a CC to the TE/GE SPP HQ backup Analyst for determination whether the return requested is disclosable. Provide the Analyst the following information:

    • Reason for request and whether or not the form is viewable in OL-SEIN - example, "Unviewable Status 97 disclosable determination needed "

    • EIN

    • Form Type

    • Tax Period

    • Organization Name

    • Requester Name

    • EO RAIVS Received Date

    Note:

    If a form isn’t in OL-SEIN and must be ordered from files, send to TE/GE SPP first before ordering the form from files.


Once researched notification will be sent to EO RAIVS, stating the determination.
If determined disclosable, fill the request.
If determined not disclosable, don’t fill the request, inform the requester the form is unavailable using 3983C letter.
Inform the requester the return is unavailable

Note:

the organization is no longer recognized as a tax-exempt organization.

No
Exceptions -
  1. Forms with tax periods 200711 and prior are burned on Digital Data.

  2. Forms filed before being placed in status 97 are on Digital Data.

98 Terrorist Organization – no exemption No, if filed DON’T send Unavailable No
99 Dump code - No exemption (prior EO status codes 22, 41 or 70-72) No, if filed DON’T send Not EO No

EO SS Codes

SS Code Classification Code Type of Exempt Organization IRC Code
01 1 Governmental Instrumentality IRC 501(c)(1)
02 1 Single Parent 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)
(terminated 1992)
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 Multiple parent Title holding corporation 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 IRC 501(f)

Filing Requirements

Codes Description Required to File Response if Return Not Found
01 Gross receipts exceeding $25,000, $50,000 for 2010 and subsequent forms Yes Unavailable
02 Gross Receipts under $25,000, $50,000 for 2010 and subsequent forms If filed, send. Unavailable
03 Group Return Filer No, if filed send Unavailable
04 501(c)(21) Filing 990-BL   Not Open to Public Inspection
06 501(c) Church If filed, send Unavailable
07 501(c)(1) Government Instrumentality If filed, send Unavailable
09 Denied, failed to establish If filed, Don’t send Unavailable
13 Religious organization If filed, send Unavailable
14 Instrumentality State Political If filed, send Unavailable
88 Account currently inactive, return not required to be mailed or filed. If filed, send Unavailable

EO Filing Requirement Codes

Form 990 and Form 990-EZ

Code Definition
00 Not required to file
01 Required to file Form 990 (Gross receipts over $25,000, $50,000 for 2010 and subsequent forms)
02 Not required to file Form 990 (Gross receipts of $25,000 or less, $50,000 for 2010 and subsequent forms)
03 Dummy Entity (group return filed)
04 Not required to file - (filing Form 990-BL)
05 Reserved for programming use
06 Not required to file (Church)
07 Not required to file (exempt under 501(c)(1))
13 Not required to file (religious organization)
14 Instrumentalities of States or Political Subdivisions not required to file
55 Reserved for programming use
88 Account currently inactive, return not required to be mailed or filed
 

Form 990-T

Code Definition
0 Not required to file
1 Required to file Form 990-T
2 Not required to file annually (Pension Trust 401(a))
5 Reserved for programming use
8 Account currently inactive, return not required to be mailed or filed
 

Form 5227

Code Definition
0 Not required to file
1 Required to file Form 5227
2 Required to file Form 5227 and may also file Form 1041
5 Reserved for programming use
8 Account currently inactive. Return not required to be mailed or filed.
 

Form 990-PF

Code Definition
0 Not required to file
1 Required to file Form 990-PF
2 Revoked - Required to file Forms 990-PF and 1120.
5 Reserved for programming use.
8 Account currently inactive. Return not required to be mailed or filed.
 

Form 1041-A

Code Definition
0 Return not required to be mailed or filed
1 Filing requirement generated when filed - not required to file annually
5 Reserved for programming use
8 Account currently inactive. Return not required to be mailed or filed
 

Form 4720

Code Definition
0 Not required to be filed
1 Filing requirement generated when filed - not required to file annually
5 Reserved for programming use
8 Account currently inactive. Return not required to be mailed or filed
 

Form 1120-POL

Code Definition
00 Return not required to be mailed or filed
01 Forms 1120/1120-A required to be filed. (Required to be mailed in the month in which the corporations fiscal year ends.)
02 Form 1120-S required
03 Form 1120-L required
04 Form 1120-PC required
06 Form 1120-F required
07 Form 1120 required to be filed
09 Form 1120-POL required. Return not required to be mailed. No FTD mail-out
10 Form 1120-H required
11 Form 1120-ND required
14 Subsidiary Organization. Return not required to be mailed or filed
15 Form 1120-FSC required
16 Form 1120-DF required
17 Form 1120-RIC required
18 Form 1120-REIT required
19 Form 1120 Personal Service Corp. required
55 Reserved for programming use
88 Account currently inactive. Return not required to be mailed or filed.

Abbreviations for Commonly Recurring Words

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

Note:

Spell out completely if enough space is available. If sufficient space isn’t available, then and only then abbreviate

CRAT   Ministry
/Ministries
MNSTR
Charitable Lead Annuity Trust

Note:

Spell out completely if enough space is available. If sufficient space isn’t available, then and only then abbreviate

CLAT   Mountain MTN
Charitable Remainder Trust

Note:

Spell out completely if enough space is available. If sufficient space isn’t available, then and only then abbreviate

CRT   Non-exempt Charitable Trust NECT
Charitable Remainder Unitrust

Note:

Spell out completely if enough space is available. If sufficient space isn’t available, then and only then abbreviate

CRUT   National/s NATL
Charitable Lead Trust

Note:

Spell out completely if enough space is available. If sufficient space isn’t available, then and only then abbreviate

CLT   Organization/s
Organizational
ORG
Charitable Lead Unitrust

Note:

Spell out completely if enough space is available. If sufficient space isn’t available, then and only then abbreviate

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

Closing Code Definitions

Closing Code Definition
TC 590-75 Not liable for return
TC 590-14 Subsidiary filed under parent EIN
TC 599-17 Unprocessable return
TC 599-18 Return in process on or after Program Completion Date

Saving a PDF version of an OL-SEIN Image on a Local PC, Redact/Restrict in PDF and Printing in PDF

Follow the steps outlined below to save a PDF of an OL-SEIN Image on your local PC.

  1. Log into OL-SEIN.

  2. Search for and select an image.

  3. Left click on "Print" and select the PDF printer that is available to you, “"Adobe PDF" ” or "CC PDF converter" .

  4. Left click on "Print" .

    • For "Adobe PDF" , the “Save PDF File As” screen will appear. Select where you want to save the document to your PC from the drop down menu and the file name you want to use. Left click “Save”.

    • For "CC PDF converter" , the document will open in PDF and doesn’t require saving to your PC.

  5. Review the document to ensure all pages are present. If pages are missing, left click on “Print” again, check the “Pages” box in the page range section and enter the page number or pages numbers in sequence that didn’t save in the original. Then follow the Print instructions above.

    Note:

    Depending on the size of the document, it may take a few minutes to save. There might be a printer icon and a spinning adobe logo in the right-hand side of the task bar at the bottom of your screen. If the file is saved quickly the spinning logo won’t be seen.

  6. After the PDF file has been saved/opened, an Adobe Acrobat window may show up with your document in it. If not, open the document.

  7. Review the document for any required redaction/restriction.

  8. If no redaction/restriction is required:

    1. Left click File > Print.

    2. Select the printer you normally print to from the drop down menu.

    3. Review the document in the "scale" section to ensure all pages print in full. If not, click the "Fit" option.

    4. Left click "Print" .

  9. If redaction is required:

    1. Go to View > Tools > Protection.

    2. Left click Mark for Redaction.

    3. Place your cursor above the area to be redacted.

    4. Hold down and drag over the area to be redacted.

    5. Left click "Apply Redaction" .

      Note:

      You MUST left click "Apply Redactions" if redactions were done, or it won’t apply.

    6. Left click "OK" .

    7. Left click "Yes" .

    8. Click File>Save as, name as above with the word “redacted” in the name.

  10. If blank, restricted, EUP header only page and/or a page requiring restriction is identified:

    1. Left click the "Delete Page" icon at the top of your screen (or go to View > Tools > Pages > Delete.)

    2. Enter the page number or pages numbers in sequence to be deleted.

    3. Left click "Yes" , to remove the pages from the document as these pages aren’t to be printed.

      Note:

      You MUST left click "Apply Redactions" if redactions were done, or it won’t apply

      .

    4. Left click "OK" .

    5. Left click "Yes" .

    6. Click File > Save as.

    7. Name as above with the word "redacted" in the name.

    8. Left click Save.

  11. To print the redacted/restricted document.

    1. Left click File > Print.

    2. Select the printer you normally print to from the drop down menu.

    3. Left click "Print" .

    4. Review the document in the scale section to ensure all pages will print in full. If not, click the "Fit" option.

    5. Left click "Print" .

  12. Ensure all required items are redacted and restricted on the printed copy.

  13. You now have both the redacted version and unredacted version saved to your computer. Delete these Images from you PC after printing.