       Explanation of Codes Used for the 1997 Exempt Organizations Studies

Item Name / Element Code         Valid Codes and Explanation

SCPL                             S - Service Center
  E1006 (EZ1006)                   (07-Atlanta, 09-Kansas City, 17-Cincinnati,
                                    18-Austin, 19-Brookhaven, 28-Philadelphia,
                                    29-Ogden, 89-Fresno)
                                 C - Cycle return was selected for SOI (YYWW)
                                 P - Page number on return chargeout sheet
                                 L - Line count on return chargeout sheet


Exemption                        IR Code Section (501(c)) under which
 E011 (EZ11)                     exemption from tax was granted.
                                 (03, 04, 05, 06, 07, 08, 09)


Reject Code                      9 - Current year return
 E006 (EZ06)                     6 - Authorized substitute return
                                 2 - Not a 12-month return (rejected)
                                 1 - Incorrect subsection (rejected)


UBI Code                         See list in Form 990-T Instructions
 P601, P611, P621...P771


Exclusion Code
 P603, P613, P623...P773         See list in Form 990 Instructions


Sample Code                      31 - Assets under $250,000
 E005 (EZ05)                     32 - Assets $250,000 under $500,000
                                 33 - Assets $500,000 under $1,000,000
                                 34 - Assets $1,000,000 under $2,500,000
                                 35 - Assets $2,500,000 under $5,000,000
                                 36 - Assets $5,000,000 under $10,000,000
                                 37 - Assets $10,000,000 or more


Generated Sample Code            Same as above for "Sample Code"
 E1007 (EZ1007)


Status Code                      C - Complete, no test condtions present
 E400 (EZ400)                    I - Incomplete, no test conditions present
                                 A - Complete, test conditions present
                                 T - Incomplete, test conditions present


NTEE Code                        A list of NTEE codes and descriptions is
 NTEE1, NTEE2                    available.
