       Explanation of Codes Used for the 1997 Private Foundation Study



Item Name / Element Code         Valid Codes and Explanation



SCPL

 E007

                                 S - Service Center

                                   (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





Reject Code

 E016

                                 F - Foreign Organization





UBI Code

 E181, E186, E191, E196,

 E201, E206, E211, E216          See list in Form 990-T Instructions





Exclusion Code

 E183, E188, E193, E198,

 E203, E208, E213                See list in Form 990 Instructions





Foreign Code

 E013                            N - Domestic Organization

                                 F - Foreign Organization

                                 E - Exempt Foreign Organization





Type of Foundation Code

 E014                            E - Private Foundation

                                 T - Charitable Trust





Sample Code

 E008 - Charitable Trusts        21 - Assets under $100,000

                                 22 - Assets $100,000 under $1,000,000

                                 23 - Assets $1,000,000 or more



 E008 - Private Foundations      11 - Assets under $125,000

                                 12 - Assets $125,000 under $400,000

                                 13 - Assets $400,00 under $1,000,000

                                 14 - Assets $1,000,000 under $2,500,000

                                 15 - Assets $2,500,000 under $10,000,000

                                 16 - Assets $10,000,000 under $25,000,000

                                 17 - Assets $25,000,000 or more





Generated Sample Code

 E166                            Same as above for "Sample Code"





Status Code

 E162                            C - Complete, no test condtions present

                                 I - Incomplete, no test conditions present

                                 A - Complete, test conditions present

                                 T - Incomplete, test conditions present

