3.11.12. Exempt Organization Returns

(1) Numbers in parenthesis (e.g., (1), (2)), indicate paragraph numbers.

(2) Indented numerical lists (e.g., 1., 2.), indicate steps you must take in order. Complete the procedure in step one before doing the procedure in step two, and consider all steps.

(3) Indented alphabetical or bullet lists (e.g., a., b.), indicate procedures or informational items where order isn't important, however, you must consider all items.

(1) IRM 3.11.12.2 through 3.11.12.2.27.1 provides general information and instructions for EO returns and return processing.

(2) IRM 3.11.12.3 through 3.11.12.16.6 provides the following instructions for a specific EO return:

1. General instructions and a definition of the organization required to file.

2. Special instructions relating to the specific EO return.

3. Tips and reminders for editing, perfecting and corresponding.

4. Edit sheet T-lines, or coding T-lines.

5. Tax return and supporting form T-lines and correspondence.

(3) Form 990 series returns are mandated to be electronically filed. Organizations can E-file returns for the current tax period and two prior tax periods. Example: 202312, 202212 and 202112. If a paper return is received for a ending tax period of 202112 or subsequent, pull the return from processing and send back to the filer. Paper returns received for tax period 202012 and prior should be processed.

(4) If a Form 990 series return is identified as incomplete, pull the return from processing and send the return back to the filer using the appropriate correspondence letter.

(5) If the return is being sent back to the filer, "X" out the received date.

(1) The Internal Revenue Code (IRC) defines the activities of an EO.

(2) The following returns are filed by Exempt Organizations:

• Form 990, Return of Organization Exempt From Income Tax

• Form 990-EZ, Short Form Return of Organization Exempt From Income Tax

• Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation

• Form 990-T, Exempt Organization Business Income Tax Return

• Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts

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

• Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC

• Form 5227, Split-Interest Trust Information Return

• Form 6069, Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953

• Form 8871, Political Organization Notice of Section 527 Status

• Form 8872, Political Organization Report of Contributions and Expenditures

(3) The Subsection Code (SS XX) defines the IRC subsection (IRC under which the organization is exempt.

(4) The Foundation Code identifies whether an IRC 501(c)(3) organization is a private foundation required to file Form 990–PF, or a public charity required to file Form 990 or 990-EZ and Schedule A.

(5) EO Filers Defined: Figure 3.11.12-1a and Figure 3.11.12-1b define Exempt Organizations in both Subsection/Foundation Code order and tax return number order.

(6) You can determine the Subsection Code and Foundation Code from either the information on the return or attachment(s), or INOLES research.

(1) The purpose of this initiative is to achieve consistency in the Business Master File (BMF) Code & Edit processing IRMs.

(2) Cincinnati, Ogden, and Paper Processing Branch BMF Code & Edit/ERS coordinated an effort to identify and develop topics for BMF Consistency.

(3) We identify BMF Consistency subsections by a "♦" (diamond) before and after the subsection title.

(4) Text in normal print is the common process for BMF returns. The text in bold print is form-specific and applies to this IRM only.

(1) Use the following general information when editing Exempt Organization returns. If the general instructions and the form specific instructions conflict, follow the form specific instructions.

(2) Perfect for legibility. If perfecting a dollar or "total" line and an amount isn’t present, bring the amount to the line from attachment(s) or from the lines feeding into the "total" line.

1. "X" the T-line if the taxpayer crossed out the wording and replaced it with wording with a different meaning from the wording on the return.

2. "X" the line and edit or add the entry on the correct T-line if the taxpayer crossed out the wording and replaced it with wording that is on a T-line.

3. Recompute a "total" T-line if all of the lines above it are also T-lines, and one or more dollar entries were edited or deleted ("X"ed).

(3) A dollar entry is a positive or negative dollar amount.

1. Document Perfection no longer requires editing dollars and cents.

2. Don’t edit brackets or parentheses around amounts clearly indicated to be negative with a bracket or a minus (-) sign. A true negative entry means that, through computation or perfection, the result or entry is actually negative.

   Reminder: Bracket negative amounts when editing negative entries on transcription lines (i.e., computing and entering a missing line entry, etc.).

(4) If any of the transcribed data lines are missing, compute the correct entry from available figures on the return or attachments. If you can’t determine the entry, leave blank.

(5) Move any misplaced entries to the appropriate line. Delete the entry on the incorrect line.

(6) If the return is mis-batched:

• Unnumbered - pull the return and re-batch under the correct program code.

• Numbered - add action code 610 and leave in the batch.

(7) If duplicate and/or multiple pages are received, process the first one and move all others to the end of the return.

(8) If prior to tax period 202007 Form 990, 990-EZ, 990-PF or 990-T is determined to be incomplete and can’t be corrected from attachments, pull the return from processing and send the return back to the filer.

(9) Any Form 990, 990-EZ, 990-PF, or 990-T for the 2021 tax period and subsequent must be filed electronically and not on paper. and Form 990-T that indicate refundable credits or advance payments per the Inflation Reduction Act or similar language.

(10) If a paper Form 990, 990-EZ, 990-PF, or 990-T for 202112 and subsequent is received, pull the return from processing and send back to the filer. All Forms 990, 990-EZ, 990-PF, or 990-Ts filed for tax period 202112 and subsequent must be filed electronically..

(11) Any paper Form 8872 received after December 31, 2019 should be sent back to the filer. Form 8872 must be filed electronically.

(1) Edit marks are edited on the return for transcription to the Automated Data Processing (ADP) System through ISRP. Code and Edit must edit in erasable red pencil/pen. Other areas can edit in brown, red, orange, purple or green pencil/pen.

(2) The only items edited on the return are those for transcription except where specific instructions require editing of a non-transcribed item. Leave lines blank if the entry would be a zero amount unless otherwise instructed.

(3) Never obliterate, alter or erase the original entry on a return when deleting or correcting an entry. Always exercise care to ensure that the original entry remains legible. Perfected entries provide a legible "edit trail" for anyone who may work with the return later.

(4) For a description of specific edit marks, see the table below:

(1) See Exhibit 3.11.12-3 for attachment guidance.

(1) Use Form 12837 to request research when so instructed.

(2) Use the following IDRS Command Codes for research:

1. BMFOLE

2. BMFOLI

3. BMFOLO

4. BMFOLT

5. ENMOD

6. INOLES

7. NAMEE/NAMEB

(3) You can identify MeF returns on IDRS by DLNs with a File Location Code of 92 or 93 (first two digits of the DLN).

(4) You can view and/or print the return in its entirety by accessing the MeF Employee User Portal (EUP).

(5) Procedures to access and use the EUP can be found in IRM 3.42.4.4.

(1) Use Form 4227 to route return, attachment, photocopy, or other document to another function by doing one of the following:

(2) Some examples of reasons for routing and/or instructions to note on Form 4227 include :

• Entity issues

• Examination prepared unprocessable returns

• IRC 6020(b) unsigned returns

• Move $$ for Non-Master File Assessment

• Multiple ERS Action Codes

• Numbered returns with the wrong DLN (use Action Code 640 for documents batched as Forms 990/990–EZ, 990–PF, 990-T, 1120-POL, 4720, 5227, 5768, or 8872. Use CCC "U" for all others).

• Prompt Determinations

• Returns sent to Rejects

• Re-entry returns

• Returns sent to Imaging

• Statute returns

• Termination Code, Form 990-PF

• IRC 4962 Abatement Requests, Form 4720

(1) Correspondence Action Codes will not be used for Forms 990, 990-EZ, 990-PF and 990-T.

(2) If a 990 series return or 4720 is determined to be incomplete, pull the return from processing and send back to the filer using the appropriate letter.

(3) We use Action Codes to indicate whether we need correspondence, research, or some other action. The Action Code sets the suspense period assigned to the return and places the return in the workable or unworkable suspense inventory.

(4) When necessary, assign a three-digit Action Code. Action Codes are valid for Forms 990, 990-EZ, 990-PF, 990-T, 1120-POL, 4720, 5227, 5768 and 8872. Process any other returns through a manual correction process. Use Computer Condition Code "U" on these returns when needing actions such as correspondence.

(5) Edit the Action Code in the bottom left margin of the return.

(6) Assign Action Codes in the following priority:

1. Action Code 310 (Statute Control)

2. Action Code 320 (Entity Control)

3. Action Code 4XX

4. Action Code 6XX

5. Action Code 3XX

6. Action Code 2XX (Correspondence)

(7) All returns for correspondence should be researched to determine if the account is in Status 97. If the account is in Status 97, pull the return from processing and send back to the filer unless “reinstatement of revocation” or similar language is written across the top of the form and/or on an attachment. If “reinstatement of revocation is written across the top and/or on an attachment and the return is complete, these returns should be processed and not sent back to the filer. If return is incomplete send the return back to the filer requesting the incomplete items but do not include the Status 97 paragraph.

(8) If 501(c)(28) Railroad Trust and Religious Technology Conflict or similar language is written across the top of the form and/or on an attachment the return should be processes and not sent back to the filer. If the return is incomplete send the return back to the filer requesting the incomplete items

(9) Attach Form 4227 when needing more than one Action Code. Edit the second Action Code on Form 4227.

(10) If requiring more than one Action Code of the same priority (e.g., 310 and 341), edit the Action Code with the shortest suspense period and attach Form 4227 to indicate the second unprocessable condition, see Exhibit 3.11.12-1.

(11) Edit the following Action Codes when you can’t perfect a return from the information present:

(12) Continue perfecting the return after editing the Action Code(s).

(13) For a list of valid Action Codes, see Exhibit 3.11.12-1.

(1) Computer Condition Codes (CCC) identify special conditions or computations to post to the Master file.

(2) Edit CCCs in the center portion of the return below the entity section or per specific form instructions.

(3) Edit one or more CCCs when so instructed.

(4) Don’t re-edit marks entered by other areas, such as Compliance or Accounts Management, except to place the marks in the correct area.

(5) Don’t edit CCC R or V if you are corresponding or sending the return back because it is not complete. The only exception would be Field Secured/Prepared returns when a Revenue Officer notates penalties should not be assessed. See IRM 3.11.12.2.14.7 through 3.11.12.2.14.11.

(1) A Return Processing Codes (RPC) is an alpha or numeric character used to alert the computer to a special condition.

(2) The RPC is edited on Page 1, in the right margin next to line 1 on Forms 990-T and 1120-POL.

(1) Issue correspondence to send the 990, 990-EZ, 990-PF, 990-T, and 4720 returns back to the filer if there are any conditions causing the return to be unworkable or unprocessable. If the return is being sent back to the filer, X out all received dates, including any already deleted with a circle. Detach internal IRS forms (4227, 3893, 13596, etc.) from returns that are being sent back to the filer.

(2) Don’t correspond or contact the taxpayer on the following type of returns:

1. Returns prepared by Compliance (Collections or Examination), IRC 6020(b) or for SFR returns.

2. Form 11249, Taxpayer Advocate Expedite, is attached without contacting the Taxpayer Advocate Office (TAO) for instruction. If Form 11249 is attached, notify your manager. IRM 3.11.12.2.25.1.

(3) Examine the return so that all of the conditions can be included in the same correspondence.

(4) All returns for correspondence should be researched to determine if the account is in Status 97, 99 or filing the incorrect return (MF has 990-PF filing requirement and filer is filing the 990). If the account is in Status 97, 99 or, filing the incorrect return (MF has 990-PF filing requirement and filer is filing the 990) pull the return from processing and send back to the filer using appropriate paragraphs for Status 97, 99 or, filing the incorrect return (MF has 990-PF filing requirement and filer is filing the 990) unless “reinstatement of revocation” or similar language is written across the top of the form and/or on an attachment. When corresponding for Status 97, 99 or filing the incorrect return (MF has 990-PF filing requirement and filer is filing the 990) issues, do not address any other correspondence issues. If the account is in Status 97 on a complete return, and “reinstatement of revocation” or similar language is written across the top of the form and/or on an attachment the return should be processed and not sent back to the filer. If the return is incomplete send the return back to the filer requesting the incomplete items but do not include the Status 97 paragraph.

(5) If 501(c)(28) Railroad Trust and Religious Technology Conflict or similar language is written across the top of the form and/or on an attachment the return should be processes and not sent back to the filer. If the return is incomplete send the return back to the filer requesting the incomplete items.

(6) If corresponding for a signature only:

1. Forms 990-, 990-EZ, 990-PF, 990-T and 4720: Pull the return from processing and send back to the filer.

2. Forms 1120-POL, 5227, 5768 and 8872: Edit ERS Action Code 225 or 226 on the bottom left margin of page one of the return.

3. Forms 1041-A and 5578 Edit Computer Condition Code "U". Attach correspondence action sheet.

(7) Do the following when instructed to correspond with the organization with the exception of (4) above:

1. Attach a completed Correspondence Action Sheet below the entity area for all forms except Form 990, 990-EZ, 990-PF, 990T and 4720.

2. Edit ERS Action Code 211, or 215 (see Exhibit 3.11.12–1) for Forms 1120-POL, 5227, 5768 and 8872. For Forms 990/990-EZ, 990-PF, 990T and 4720 pull the return from processing and send the return back to the filer.

3. Edit Computer Condition Code "U" for Forms 1041-A and 5578.

(8) Complete the Correspondence Action Sheet using the following letter(s):

1. Letter 854C is used for an invalid reasonable cause for late filing or late payment.

2. Letter 2694C is used for Form 990 to send the return back due to missing items.

3. Letter 2695C is used for Form 990–EZ to send the return back due to missing items.

4. Letter 2696C is a multiple use form, depending on the return involved.

5. Letter 2697C is used for Form 990–PF to send the return back due to missing items.

6. Letter 2698C is used for Form 8872 to send back due to missing items,

7. Letter 3064C is used for all Forms to send back when specific is required.

(9) If letters are received as undeliverable, send to Entity to research for a better address.

(10) Destroy the correspondence and return per local procedures if:

• Filers response states they filed the return electronically.

• Filer states they filed a 990-N in lieu of the incomplete return.

• The return is unsigned and a TC 150 has posted to the same tax period.

(11) If the filer responds with a complete return that was originally sent to Covington or Cincinnati and CCC R and V were edited on the return, edit CCC R and V on the new complete return.

(12) Effective January 2018, incomplete or incorrect Forms 990, 990-EZ, 990-PF or 990-T will be sent back to the filer.

(13) Correspondence is generally issued after research when the required information can’t be obtained.

(14) In most cases, correspondence will be issued to the address on the return. If the address is incomplete or illegible, and can’t be perfected, send the return to the address on IDRS.

(15) Use the appropriate letter for the form being sent back.

(16) The letter should include:

• The current date.

• The name and address on the return.

• The return number or title.

• Tax year.

• All paragraphs that relate to the missing or incorrect information.

• Response time frames.

• Instructions for faxing information if applicable.

• The name, phone number and hours may call if they have questions.

(1) Follow the instructions in this portion of the IRM 3.11.12 in addition to the regular editing requirements unless otherwise instructed.

(1) The return is timely filed if it is postmarked by the next business day after the due date, and the due date falls on a Saturday, Sunday, or federal holiday. Refer to Job Aid JA-101-13 for a description of a metered postmark.

(2) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ between the due date and received date. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) See Exhibit 3.11.12-4 for a list of return due dates.

(4) Refer to the following references for delinquent return topics:

(1) Form 5800, Exempt Organization Return Edit Sheet, is used for Forms 990, 990-EZ, 990-PF, 990-T, 5227, and 1120-POL.

(2) The Edit Sheet, contains additional items needed for transcription to the Master File.

(3) Attach a Form 5800, Exempt Organization Return Forms Edit Sheet, if necessary, under the entity section of the following EO returns:

(4) Each form procedures lists the required edit sheet T-lines for the return.

(5) Use the remarks section to note any additional action taken or needed to process the return.

(1) The entity area of a tax return identifies the taxpayer on the Business Master File. The entity of the return contains the following:

1. Employer Identification Number (EIN)

2. Name

3. "In-care-of" Name

4. Address

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

(2) For Final/Termination or Initial Return procedures for Form 990 and Form 990EZ, refer to the following tridocs:

1. Form 990 (2008 and subsequent revisions), IRM 3.11.12.3.7.

2. Form 990 (2007 and prior revisions), IRM 3.11.12.4.10.

3. Form 990EZ (all revisions), IRM 3.11.12.6.10.

(3) All other returns: Edit a CCC "F" (Final/Termination) if ANY of the following apply:

1. The return or an attachment indicates this is the last EO return the organization will ever file under the EIN.

2. The organization has indicated it is out of business or closed,.

3. The return or an attachment is marked "Final/Termination".

(1) For tax returns completed in other than U.S. currency, process as filed. However, if corresponding for missing/incomplete item(s), include in the letter to resubmit in U.S. currency.

(1) All Forms 990/990–EZ, Forms 990–PF, Forms 990-T, Forms 4720, Forms 5227, Forms 8872 and related schedules will be scanned through the imaging process following ERS processing.

(1) If a current/prior year return is filed on a tax form for other than the current processing year, convert the transcription lines to the current year format by using the Prior Year Conversion Charts, Exhibit 3.11.12-5 through Exhibit 3.11.12-17.

(2) For Form 990:

• If a 2008 through 2015 revision Schedule A is attached to a 2016 or subsequent revision Form 990, convert to current year format.

• If a 2008 through 2013 revision Schedule A is attached to a 2014 through 2015 Form 990, convert to the 2015 format.

• If a 2008 through 2013 revision Schedule A is attached to a 2008 through 2013 revision Form 990, don’t convert.

• If a 2008 through 2013 revision Schedule H is attached to a 2014 and subsequent revision Form 990, see IRM 3.11.12.3.33

(3) For Form 990-EZ:

• If a 2008 through 2015 revision of Schedule A is attached to a 2016 or subsequent revision Form 990-EZ, convert to current year format.

• If a 2008 through 2013 revision of Schedule A is attached to a 2013 or 2015 revision Form 990-EZ, convert to a 2015 format.

(4) Form 990-PF:

• If a 2004 through

(1) Document Perfection is responsible for identifying refunds and for initiating requests for manual refunds. TAS will provide the W&I SP Liaison written approval (upon request) to issue a manual refund on TAS returns.

(1) A with remit (i.e.,. numbered) return is identified in one of the following ways:

1. Batch ID on the transmittal.

2. Manual Deposit blue or green rocker is on the return.

3. A "W/R" or $ is written on the top left margin of the return.

4. Field Office date stamped "Received with remit".

(2) If any return (numbered or unnumbered) is discovered with an unprocessed remittance, give the return and remittance to your manager for action.

(1) A signature of an individual and jurat are required on all returns except the following:

1. Returns prepared under IRC 6020(b). These returns must be signed by a Compliance Function representative.

2. Returns prepared by Examination, for example "SFR" (Substitution for Return) or SUBSTITUTE RETURN.

   Reminder: Returns prepared by Examination don't require a signature and jurat.

3. Dummy returns prepared by IRS.

4. Returns filed under IRC 501(d) (Religious or Apostolic Organization).

5. Correspondence is attached showing that the taxpayer is responding to an IRS letter or notice with the exception of a CP259A- 259H and CP 425 – 431(see (i) below). If the taxpayer is responding to a letter because they were informed they must file a 990 instead of a 990-EZ, don't correspond for a signature on the 990 if the 990-EZ is signed.

6. Returns that were originally filed and accepted electronically ("E-file"). These returns may be identified by the presence of Mod E-file printouts in lieu of an actual return and wording similar to "efile GRAPHIC print - DON’T PROCESS" printed at the top of the return.

7. Returns printed from the CIS system if a Form 13596 is attached.

   Note: If a return is printed from the CIS system but a Form 13596 isn't attached, correspond for the missing signature.

8. Returns with "this is a live return from SNIP" printed at the top of the return.

9. CP 259A - 259H, if the declaration on the CP is signed. If neither the CP declaration, attached correspondence or the return isn't signed, you must correspond.

(2) A signature can consist of either an original signature (including printed signature), rubber stamped, mechanical device or signed by a software program.

(3) If a signature is missing, and return is a Form 990, 990-EZ, 990-PF, 990-T or 4720 remove from processing and send the return back to the filer (all other returns correspond, 225, 226, or CCC U) when:

1. The return isn't signed on the area designated for the taxpayer's signature, or

2. The jurat isn't present on the line designated for the taxpayer's signature (a non-standard return).

Note: Paper returns sent in by the filer that states their return was rejected through the E-file system require a signature. Form 8879-EO isn't an acceptable signature substitute for a paper return.

(4) If the jurat is altered or stricken (crossed-out), see IRM 3.11.12.2.14.1 for frivolous return instructions.

(5) Accept a "signature declaration" (a signature with jurat obtained through IRS correspondence) if attached to a return.

1. If the signature declaration is altered or stricken, IRM 3.11.12.2.14.1 for frivolous return instructions.

2. If the taxpayer responds with a self prepared "signature declaration", it must contain the same language as the jurat on the tax return, e.g.,
   "UNDER PENALTIES OF PERJURY, I DECLARE THAT I HAVE EXAMINED THIS RETURN INCLUDING ACCOMPANYING SCHEDULES AND STATEMENTS, AND TO THE BEST OF MY KNOWLEDGE AND BELIEF, IT IS TRUE, CORRECT AND COMPLETE. "

(6) Since tax examiners are not expected to be handwriting experts, 26 CFR 301.6064-1 allows the IRS to presume that the signature on a return, statement or other document is the true signature of the person who actually signed the document.

(1) The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate. Its job is to protect taxpayers’ rights by striving to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights (TBOR). TAS offers free help to taxpayers, including when taxpayers face financial difficulties due to an IRS problem, when they are unable to resolve tax problems they haven’t been able to resolve on their own, or when they need assistance to address an IRS system, process, or procedure that is not functioning as it should. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico.

(2) TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to the Wage and Investment (W&I) Division, to affect the resolution of the taxpayer’s problem. For more information, refer to IRM 13.1.19, TAS Operations Assistance Request (OAR) Process.

(3) Refer taxpayers to TAS when the contact meets TAS criteria or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayer’s issue the same day.

(4) The definition of “same day resolution” is within 24 hours. The following two situations meet the definition of “same day resolution”:

• The issue can be resolved within 24 hours.

• IRS takes steps within 24 hours to resolve the taxpayer’s issue.

(5) When making a TAS referral, use Form 911 and forward to TAS following your local procedures.

(6) See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information.

(1) An organization may have only one accounting period.

(2) The tax period is the year and last month of the approved accounting period of the organization.

(3) Edit the Tax Period to the right of the form title in YYMM format if the tax year ending is other than current processing year (e.g., 1312).

(4) Identify the tax period and edit as follows:

(5) The accounting period must meet the "52/53" week rule defined in (a) and (b) below:

1. If the tax period ending date isn't more than 3 days after the beginning of the month, edit the previous month. (i.e., October 3, use the designation for September YY09).

2. If the tax period ending date isn't more than 6 days before the end of the month, edit the month shown on the return. (i.e., October 25, use the numeric designation for October, YY10).

(6) If the tax period is for more than 12 months or 53 weeks, research for the correct tax period.

(7) Correspond if the accounting period is more than 12 months or the accounting period doesn't meet the "52/53" week rule. For Forms 990, 990-EZ. 990-PF, 990-T send back to the filer. All others Action Code 211 or CCC U.

(8) Request INOLES, ENMOD, and BMFOLI research if the accounting period is less than 12 months. IRM 3.11.12.2.18, IRM 3.11.12.2.26 and IRM 3.11.12.2.26.2.

(1) A zero filer is defined as a U.S. or foreign organization or an organization formed in a U. S. Possession/Territory (Rev. Proc. 2003-21), with gross receipts from sources within the United States less than the filing requirement and that have no significant activity in the United States.

(2) Form 990 (2007 and prior revisions): Process the return as a zero filer by adding the positive version of Part I, Line 6b, Line 8b Columns(A) and (B), Lines 9b, and 10b to Line 12 if any of the following apply:

1. The computation in (2) above is $25,000 or less.

2. The computation in (2) above is $37,500 or less, Box K is checked, and the organization states this is their initial year of operation.

3. The return has no amounts more than $0 and the entity section is complete enough to perfect or research.

(3) Form 990-EZ (2007 and prior revisions): Process the return as a zero filer by adding the positive version of Part I, Lines 5b, 6b and 7b to Line 9 if any of the following apply:

1. The computation in (3) above is $25,000 or less.

2. The computation in (3) above is $37,500 or less, Box K is checked, and the organization states this is their initial year of operation.

3. The return has no amounts more than $0 and the entity section is complete enough to perfect or research.

(1) Beginning 2021, all Forms 990 filed for tax period ending 202112 or subsequent must be filed electronically. If a paper return is received for a ending tax period of 202112 or subsequent, pull the return from processing and send back to the filer.

(2) The following instructions are for returns with tax periods prior to tax period ending 202112 or for any tax periods that we process on which "reinstatement of revocation" or similar language is written across the top of the form and/or on an attachment.

(3) Convert prior year return revisions, to current revision. Exhibit 3.11.12-6.

(4) Follow the instructions for a "special return".

(5) Perfect as follows:

1. Perfect for legibility.

2. Perfect from attachments, if available.

3. Follow the stated instruction for the line.

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

(6) Put Form 990 in the following order:

1. Form 990, pages 1 -12, followed by

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

3. Schedule A, (2008 - 2013 revision) pages 1 - 4.

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

5. Schedule D, page 1 (if Part I has an entry (Sch Ind Code "D1" is edited and underlined))

6. Schedule H, 2016 and subsequent revision) pages 1-2, Part V, section order A, C, D, B (pages 3, 8, 9, 4, 5, 6, 7) for the first five facilities shown in Part V.

7. Schedule H, (2014 and 2015 revision) pages 1-2, Part V, section order of A, C, D, B (pages 3, 7, 8, 4, 5, 6) for the first five facilities shown in Part V. For Schedule H (2014 and 2015) pages should be put in order 1- 3, 7, 8, 4, 5, 6. Delete the double unused pages.

8. Schedule H, (2013 revision) pages 1-2, Part V, section order of A, D, B (pages 3, 8, 4, 5, 6) for the first five facilities shown in Part V.

9. For Schedule H (200812 - 201312) pages should be put in order 1- 3, 7, 4, 5, 6. Delete the double unused pages.

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

11. Schedule R, page 3 (if Part V has an entry).

(1) Labor organizations are NOT allowed to substitute information from Form LM-2 or LM-3 to the 2008 and subsequent revisions of Form 990. If correspondence items on Form 990 are missing, and Form LM-2 or LM-3 is attached, correspond for the missing information.

(2) Employee benefit plans are NOT allowed to substitute information from Form 5500 to the 2008 and subsequent revisions of Form 990. If correspondence items on Forms 990 are missing, and Form 5500 is attached, remove from processing and send back to the filer for missing information.

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

(2) If a Form 990 is received with "Announcement 2012-12" or similar wording on the top of the form, edit CCC "R" & "V". If there is no indication Entity has seen the return, route the return to Entity per IRM 3.11.12.2.9.2.

(3) Refer to the following instructions to perfect the generic items:

1. Action Codes (ERS), IRM 3.11.12.2.10

2. Computer Condition Codes (F, G, L, R, T, V, W, Y, 3, 7), IRM 3.11.12.2.11. Edit the CCC in the general area of Part I, Lines 2-7b.

3. Daily Delinquency Penalty, IRM 3.11.12.2.15.1.2

4. Entity Perfection, IRM 3.11.12.2.17.1 through IRM 3.11.12.2.17.6

5. Final Returns, IRM 3.11.12.2.18

6. Imaging, IRM 3.11.12.2.20

7. Incomplete Return Item (IRI) Program, IRM 3.11.12.2.13.3

8. Received Date, IRM 3.11.12.2.15.1

9. Signature, IRM 3.11.12.2.24

10. Tax Period, IRM 3.11.12.2.26

(1) Edit a two-digit Subsection Code (SSXX) in the blank space of Item I of the entity portion if the Subsection is present, see Figure 3.11.12-1a.

(2) Determine the Subsection Code from the list below:

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

Code Section	Entry
501(c)(3)	03
501(c)	XX (subsection taxpayer entered)
4947(a)(1)	91
527	82

2. INOLES research

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

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

(4) If Subsection 28 or the return is for the National Railroad Retirement Investment Trust:

1. Part VII, Section A must be complete. If blank or missing, ALWAYS remove from processing and send the return back to the filer.

2. Don’t correspond for any other issues e.g., missing Part VIII, Part IX, Part X, Schedule A, Schedule B, etc.

(1) Edit the Type of Organization Code on Form 990, page 1, blank space of Item K. Edit a Type of Organization Code as follows:

(1) Identify a group return if Item H(a) is checked "yes" and Item H(c) contains a GEN. GEN numbers 0000 and 9999 are not valid.

(2) If Item H(a) is checked yes and Item H(c) is blank, 0000 or 9999, request INOLES research for the GEN. If found, edit to line H(c). A group return on INOLES must have 990-03 filing requirements. If 990-03 filing requirements are not present, circle out entries on H(a) and H(b).

(3) Circle out the yes/no entry on Item H(b) if an entry is present and the return isn't a group return.

(4) Don’t consider a group return indicating "final/termination" as a final/termination return. Don't CODE CCC "F".

(5) Route the return to Entity, IRM 3.11.12.2.9.2 if any of the following apply:

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

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

3. New affiliates have been added to the group.

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

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

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

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

(2) Form 990 and 990-EZ (2008 and subsequent revisions): Edit CCC "F" (Final/Termination) if the return is marked Final/Termination or there are other indications the organization is out of business or closed and Schedule N, Part I has data and is attached.

(3) If Schedule N, is not present or does not contain data in Part I, remove from processing and send back to the filer requesting a complete Schedule N.

(1) The Paid Preparer section is located below the Signature area at the bottom of Form 990. The Paid Preparer’s name may be the same as the individual signing the return.

(1) Part III is missing or blank, remove from processing and send the return back to the filer.

(1) Edit a SIC on the top right margin of page 3 for each schedule that is attached and isn't blank and has information present other than the organization's name and/or EIN. If editing a SIC and page 3 is missing, edit the SIC on inserted page 3.

(2) Substitute schedules are not acceptable. For example, if a filer writes "see attached" on a Schedule L, a SIC of "L" should NOT be edited and the return should be removed from processing and sent back to the filer for a complete return including Schedule L. IRM 3.11.12.3.11 for Schedules that are required.

(3) If Schedule D is attached and not blank, edit a "D". If an entry is present in Part I of Schedule D, edit and underline a "D1". If editing a "D1", don't edit a "D".

(4) The indicator codes are as follows:

(5) Part IV, Line 1: If checked "yes", and the organization isn't a SS03, 50, 60, 70, 71 or 91, edit a "2" to the right of Line 1.

(1) If a Schedule O is not attached or one is attached but only contains the organizations name and/or EIN remove the return from processing and send back to the filer. All organizations are required to attach a Schedule O when filing Form 990.

(2) Pull from processing and send the return back to the filer if any of the following related schedules are missing, blank, or a substitute schedule is attached. and the line is marked "yes".

(3) Don’t correspond for a Schedule A if Part IV, Line 1 is checked "yes", and the organization isn't a SS03, 50, 60, 70, 71 or 91.

(4) Remove from processing and send back to the filer if a Schedule B Part IV, Line 2 is checked "yes" and:

(1) Remove from processing and send the return back to the filer if Part V if Lines 1a - 16 are missing or blank.

(1) Remove from processing and send back to the filer if Part VI, lines 1a - 20 are missing or blank.

(1) Section A, Line 1d, Column (D), Total Line: If blank, add 1b and 1c, Column (D). If 1b and 1c, Column (D) is blank add rows above and edit amount in Line 1d, Column (D), Total Line.

(2) Section A, Line 1d, Column (E), Total Line: If blank, add 1b and 1c, Column (E). If 1b and 1c, Column (E) is blank add rows above and edit amount in Line 1d, Column (E), Total Line.

(3) Section A, Line 1d, Column (F), Total Line: If blank, add 1b and 1c, Column (F). If 1b and 1c, Column (F) is blank add rows above and edit amount in Line 1d, Column (F), Total Line.

(4) If dollar total amounts are on Part VII, page 7 and can be totaled to page 8, edit the amounts to Lines 1d, Columns (D), (E) or (F). (Dummy page 8).

(5) Section A, Line 2: Perfect.

(6) Section B, Line 2: Perfect.

(1) Perfect from attachments.

(2) If unable to perfect from attachments, remove from processing and send the return back to the filer if all of the following apply:

1. The box in Part VII, Section A, Line 1a, "Check this box if neither the organization nor any." isn't checked.

2. Part IX, Line 5, Column (A) is more than ≡ ≡ ≡ ≡ ≡ ≡.

3. Part VII is missing, blank, or name(s) are present in Column (A), but Line 1d, Columns (D), (E), or (F) is blank and cannot be perfected.

(1) Line 1h, Column (A): If blank, add Lines 1a-1f. Don't bring forward any amounts from Schedule B.

(2) Lines 2a - 2f, Column (A): If lines 2a-2f column (A) are blank, and an entry is present on line 2g(A), arrow any dollar amounts on lines 2a-2f columns (B), (C), or (D) or in the "Business Code" section to the corresponding lines in column (A).

(3) Line 2g, Column (A): If blank, add Lines 2a - 2f, Column (A).

(4) Lines 3 - 5, Column (A): Perfect.

(5) Line 6a, Columns (i) and (ii): If blank, do one of the following:

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

2. Edit from Line "c".

(6) Line 6b, Columns (i) and (ii): If a negative symbol is present ( -, <, etc.), circle out the negative symbol. If blank, do one of the following (for each line):

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

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

(7) Line 6c, Columns (i) and (ii): If blank (for each column), Line "a" minus Line "b".

(8) Lines 6a - 6c, Column (ii): If blank, and unable to perfect per (5) - (7) above, edit from Line 6d to Line 6a, Column (ii) and Line 6c, Column (ii).

(9) Line 6d, Column (A): If blank, add Line "c", Columns (i) and (ii).

(10) Line 7a, Columns (i) and (ii): If blank, do one of the following:

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

2. Edit from Line "c".

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

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

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

(12) Line 7c, Columns (i) and (ii): If blank (for each column), Line "a" minus Line "b".

(13) Lines 7a - 7c, Column (ii): If blank, and unable to perfect per (10) - (12) above, edit from Line 7d to Line 7a, Column (ii) and edit to Line 7c, Column (ii).

(14) Line 7d, Column (A): If blank, add Line "c", Columns (i) and (ii).

(15) Line 8a: If blank, do one of the following:

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

2. Edit from Line "c".

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

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

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

(17) Line 8c: If blank (for each line), Line "a" minus Line "b".

(18) Line 9a: If blank, do one of the following:

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

2. Edit from Line "c".

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

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

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

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

(21) Line 10a: If blank, do one of the following:

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

2. Edit from Line "c".

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

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

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

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

(24) Lines 11a - 11d, Column (A): If lines 11a-11d column (A) are blank, and an entry is present on line 11e(A), arrow any dollar amounts on line 11a-11d columns (B), (C), (D) or in the "Business Code" section to corresponding lines in column (A).

(25) Line 11e, Column (A): If blank:

1. Add Lines 11a - 11d, Column (A).

2. Edit from Line 12, if Line 12 is the first dollar entry on Part VIII.

(26) Line 12, Column (A): If blank, add Lines 1h, 2g, 3, 4, 5, 6d, 7d, 8c, 9c, 10c, and 11e.

(1) Remove from processing and send the return back to the filer if Part VIII Lines 1a - 12, are blank or Part VIII is missing.

(1) Lines 1 - 4, Column (A): If blank, edit the amount from Column (B) to Column (A).

(2) Lines 5 - 24e, Column (A): If blank, add Columns (B) - (D) for each line.

(3) Line 25: If blank, add Lines 1 - 24e, Column (A).

(1) Remove from processing and send back to the filer if Column (A), Part IX Lines 1 — 25 are blank and Part I, Line 18 has a dollar entry or Part IX is missing.

(1) Lines 1 - 15, Column (B): Perfect.

(2) Line 16, Column (A): If blank, do one of the following:

1. Add Lines 1 - 15.

2. Add Lines 26 and 32.

3. Edit from Line 33 Column (a).

(3) Line 16, Column (B): If blank, 0 (zero), - (dash), none, or N/A, do one of the following:

1. Add Lines 1 - 15.

2. Add Lines 26 and 32.

3. Edit from Line 3 3 Column (b).

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

(4) Lines 17 - 25, Column (B): Perfect.

(5) Line 26, Column (A) and (B):If a negative symbol is present ( -, <, etc). circle out the negative symbol. If blank, do one of the following for each column:

1. Add Lines 17-25. If blank, 0 (zero), - (dash), none or N/A are the only entries present, don’t edit line 26.

2. Line 16 minus Line 32 if both Line 16 and Line 32 have an amount.

3. If Line 16 is the only line with an amount, leave Line 26 blank and edit the amount from Line 16 to Line 32.

(6) Lines 27 - 31, Column (B): Perfect.

(7) Line 32, Columns (A) and (B): If blank, do one of the following for each column:

1. Line 16 minus Line 26.

2. Add Lines 27 - 28.

3. Add Lines 29 - 31.

(8) Line 33, Column (B): If blank, add Line 26, Column (B) and Line 32, Column (B).

(1) Lines 1 - 15, Column (B): Perfect.

(2) Line 16, Column (A): If blank, do one of the following:

1. Add Lines 1 - 15.

2. Add Lines 26 and 33.

3. Edit from Line 34.

(3) Line 16, Column (B): If blank, 0 (zero), - (dash), none, or N/A, do one of the following:

1. Add Lines 1 - 15.

2. Add Lines 26 and 33.

3. Edit from Line 34.

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

(4) Lines 17 - 25, Column (B): Perfect.

(5) Line 26, Column (A) and (B):If a negative symbol is present ( -, <, etc). circle out the negative symbol. If blank, do one of the following for each column:

1. Add Lines 17-25. If blank, 0 (zero), - (dash), none or N/A are the only entries present, don’t edit line 26.

2. Line 16 minus Line 33 if both Line 16 and Line 33 have an amount.

3. If Line 16 is the only line with an amount, leave Line 26 blank and edit the amount from Line 16 to Line 33.

(6) Lines 27 - 32, Column (B): Perfect.

(7) Line 33, Columns (A) and (B): If blank, do one of the following for each column:

1. Line 16 minus Line 26.

2. Add Lines 28 - 29.

3. Add Lines 30 - 32.

(8) Line 34, Column (B): If blank, add Line 26, Column (B) and Line 33, Column (B).

(1) Remove from processing and send back to the filer if Part X, Column (B), if lines 1 - 33 are blank and cannot be perfected from attachments or Part X is missing. Don't remove from processing if 0 (zero), - (dash), none, or N/A is present in Part X, Column (B).

(2) Don’t remove from processing if the final/termination criteria is met. IRM 3.11.12.3.7

(1) Remove from processing and send back to the filer if Part X, Column (B), if lines 1 - 34 are blank and cannot be perfected from attachments or Part X is missing. Don't remove from processing if 0 (zero), - (dash), none, or N/A is present in Part X, Column (B).

(2) Don’t remove from processing if the final/termination criteria is met. IRM 3.11.12.3.7

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

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

2. SS50: IRC 501(e)

3. SS60: IRC 501(f)

4. SS70: IRC 501(k)

5. SS71: IRC 501(n)

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

(2) If required to file per (1) above do the following:

1. If attached put Schedule A (2014 and subsequent) in order, pages 1 - 8 and perfect per IRM 3.11.12.3.25 - IRM 3.11.12.3.32.

2. If attached put Schedule A (2008–2013) in order, pages 1 - 4 and perfect per IRM 3.11.12.3.25 - IRM 3.11.12.3.32.

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

(3) If the organization isn't required to file a Schedule A per (1) above, "X" page 1, and staple the remaining pages of Schedule A together.

(1) Remove the return from processing and send back to the filer if a Schedule A is missing, and research confirms that the organization is one of the following:

1. SS03: IRC 501(c)(3) - Foundation Code other than 02, 03 or 04 (If 02, 03 or 04 don't remove from processing).

2. SS50: IRC 501(e)

3. SS60: IRC 501(f)

4. SS70: IRC 501(k)

5. SS71: IRC 501(n)

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

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

1. Schedule A, Part I, or

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

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

(2) Edit the NPFRC in the right margin of Schedule A, Part I to the right of Lines 1-2.

(3) If Part I is missing or blank, and Part II and/or Part III is present and the organization is required to file a Schedule A per IRM 3.11.12.3.22, insert Sch A, page 1 and edit the NPFRC on the inserted page.

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

(5) For SS 50, 60, 70, 71, or 91, edit the following NPFRC's regardless of what box the taxpayer has checked:

1. SS 50 = NPFRC 03. X Parts II and III.

2. SS 60 = NPFRC 10. X Parts II and III.

3. SS 70 = NPFRC 09. X Part II

4. SS 71 = NPFRC 10. X Parts II and III.

5. SS 91 (4947(a)(1) = NPFRC 10. X Parts II and III.

(6) For SS 03, 2008 - 2015 edit the NPFRC which agrees with the following Foundation Codes IRM 3.11.12.3.5 and IRM 3.11.12.6.5 for a blank subsection or a subsection other than those listed in (5) above.

(7) For SS 03, 2016 and subsequent edit the NPFRC which agrees with the following Foundation Codes IRM 3.11.12.3.5 and IRM 3.11.12.4.22 for a blank subsection or a subsection other than those listed in (5) above.

(8) If a Group Return and a SS03 with multiple boxes checked, and one of those boxes is 12-12d, edit the NPFRC corresponding to the box above line 12–12d that is checked.

(9) 2016 and subsequent revision - If the taxpayer checked box 12 and/or has entered name(s) of supported organization(s) in the table for Line 12g, Column (i), but has not checked a Type of organization in 12a-12d, don't edit a NPFRC. IRM 3.11.12.3.27 (1).

(10) 2016 and subsequent revision - If any of the boxes in 1 - 12 are checked and the taxpayer has also entered information in the table for Line 12g, edit the NPFRC for the box marked in Line 1 -11 and perfect the table on Line 12g per (10) and (16) below.

(11) 2016 and subsequent - Line 12g, Column (i), Total: If blank, edit the number of organizations listed in 12g, Column (i).

(12) 2014 and 2015 revision - If the taxpayer checked box 11 and/or has entered name(s) of supported organization(s) in the table for Line 11g, Column (i), but has not checked a "Type" of organization in 11a-11d, don't edit a NPFRC. IRM 3.11.12.3.27 (1).

(13) 2014 and 2015 revision - If any of the boxes in 1 - 11 are checked and the taxpayer has also entered information in the table for Line 11g, edit the NPFRC for the box marked in Line 1 -10 and perfect the table on Line 11g per (12) and (14) below.

(14) 2014 and 2015 - Line 11g, Column (i), Total: If blank, edit the number of organizations listed in 11g, Column (i).

(15) 2014 and 2015 - Line 11g Column (iii) A, B, C, D, E, Type of Organization: If other than a single numeric 1 - 9 only is present circle out the information present and edit based on the following:

(16) 2016 and subsequent - Line 12g Column (iii) A, B, C, D, E, Type of Organization: If other than a numeric 1 - 10 only is present circle out the information present and edit based on the following:

(17) 2016 and subsequent revision - Line 12g, Column (v), Total: If blank, add the dollar amounts in Column (v) for each organization listed in Column (i) and edit to the Total Line of Column (v). If a percentage is present, leave blank. Don't include percentages. If both dollar amounts and percentages are present, edit the total of the dollar amounts only.

(18) 2014 and 2015 revision - Line 11g, Column (v), Total: If blank, add the dollar amounts in Column (v) for each organization listed in Column (i) and edit to the Total Line of Column (v). If a percentage is present, leave blank. Don't include percentages. If both dollar amounts and percentages are present, edit the total of the dollar amounts only.

(19) For 2008 - 2013 revisions, perfect per paragraph 19 - 23 below.

(20) If the taxpayer checked box 11 and/or has entered name(s) of supported organization(s) in the table for Line 11h, Column (i), but has not checked a "Type" of organization in 11a-11d, don't edit a NPFRC. See IRM 3.11.12.3.25(1).

(21) If any of the boxes in 1 - 10 are checked and the taxpayer has also entered information in the table for Line 11h, edit the NPFRC for the box marked in Line 1 -10 and perfect the table on Line 11h per (22) and (23) below.

(22) Line 11h, Column (i), Total: If blank, edit the number of organizations listed in Column (i).

(23) Line 11h, Column (vii), Total: If blank, add the dollar amounts in Column (vii) for each organization listed in Column (i) and edit to the Total Line of Column (vii). If a percentage is present, leave blank. Don't include percentages. If both dollar amounts and percentages are present, edit the total of the dollar amounts only.

(24) Only convert 2008 - 2013 Schedule A if attached to a 2014 or subsequent revision of Form 990 or a 2008 and subsequent Form 990-EZ. See exhibit 3.11.12 - 11.

(1) Remove from processing and send the return back to the filer for Schedule A, Part I, if any of the following apply:

• Lines 1 - 11 are blank or multiple boxes are checked and after research it is determined Part II or III is required.

• Lines 1 - 11 are blank or multiple boxes are checked and research indicates the Foundation Code is 17.

• Schedule A line 11 is checked and lines 11a - 11d are blank.

• Name(s) or money is entered in the table for line 11h (2008 - 2013) and lines 11a - 11d are blank.

• Name(s) or money is entered in the table for line 11g (2014 and 2015) and lines 11a - 11d are blank.

(1) Remove from processing and send the return back to the filer for Schedule A, Part I, if any of the following apply:

• Lines 1 - 12 are blank or multiple boxes are checked and after research it is determined Part II or III is required.

• Lines 1 - 12 are blank or multiple boxes are checked and research indicates the Foundation Code is 17.

• Schedule A line 12 is checked and lines 12a - 12d are blank.

• Name(s) or money is entered in the table for line 12g and lines 12a - 12d are blank.

(1) Perfect Part II and "X" Part III if a NPFRC of 06, 07 or 08 is edited. "X" Part II if other than a NPFRC 06, 07, or 08 is edited.

(2) Lines 1-3, Column (f): If blank, add Columns (a)-(e) for each line.

(3) Line 4, Column (f): If blank, do one of the following:

1. Add Line 4, Columns (a)-(e).

2. Add Lines 1-3, Column (f).

(4) Line 5, Column (f): Perfect.

(5) Line 6, Column (f): If blank, Line 4 minus Line 5.

(6) Line 7, Column (f): If blank, do one of the following:

1. Add Line 7, Columns (a)-(e).

2. Edit from Line 4, Column (f).

(7) Lines 8-10, Column (f): If blank, add Columns (a)-(e) for each line.

(8) Line 11, Column (f): If blank, add Lines 7-10, Column (f).

(1) Remove from processing and send the return back to the filer for Part II if a single box is checked in Part I of Schedule A and all of the following apply:

1. NPFRC 06, 07 or 08 is edited.

2. Lines 1-11, Column (a)-(f) are blank and doesn't contain a 0 (zero), - (dash), none, or N/A on any part of Part II, Lines 1-11.

3. The return isn't an initial return.

(1) Perfect Part III and "X" Part II if a NPFRC 09 is edited. "X" Part III if other than a NPFRC 09 is edited.

(2) Lines 1-5, Column (f): If blank, add Columns (a)-(e) for each line.

(3) Line 6, Column (f): If blank, do one of the following:

1. Add Line 6, Columns (a)-(e).

2. Add Lines 1-5, Column (f).

(4) Line 7a-7b, Column (f): If blank, add Columns (a)-(e) for each line.

(5) Line 7c, Column (f): If blank, do one of the following:

1. Add Line 7c, Columns (a)-(e).

2. Add Line 7a and 7b, Column (f).

(6) Line 8, Column (f): If blank, Line 6, minus Line 7c, Column (f).

(7) Line 9, Column (f): If blank, do one of the following:

1. Add Line 9, Columns (a)-(e).

2. Edit from Line 6, Column (f).

(8) Lines 10a-10b, Column (f): If blank, add Columns (a)-(e) for each line.

(9) Line 10c, Column (f): If blank, do one of the following:

1. Add Line 10c, Columns (a)-(e).

2. Add Line 10a and 10b, Column (f).

(10) Lines 11-12, Column (f): If blank, add Columns (a)-(e) for each line.

(11) Line 13, Column (f): If blank, add Lines 9, 10c, 11 and 12, Column (f).

(1) Remove from processing and send the return back to the filer for Part III, if a single box is checked in Part I of Schedule A and if all of the following apply:

1. NPFRC 09 is edited.

2. Lines 1-13, Columns (a)-(f) are blank and doesn't contain a 0 (zero), - (dash), none, or N/A on any part of Part III, Lines 1-13.

3. The return isn't an initial return.

(1) If Line 2c(e) is greater than Line 2b(e), or Line 2f(e) is greater than Line 2e(e) take the following actions:

• Photocopy Form 990, page 1 and Schedule C Part II A.

• Route photocopies (clearly marked as photocopies) via Form 4227 to Mail Stop 1112. In remarks indicate "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡".

• Edit an action trail "photocopy sent".

(1) Put Schedule H, (2016 and subsequent revision) pages 1-2, Part V, section order of A, C, D, B (pages 3, 8, 9, 4, 5, 6, 7) order.

(2) Part I: Perfect as follows

1. Line 7d, Column (e): If blank, add Lines 7a - 7c, Column (e).

2. Line 7d, Column (f): If blank, add Lines 7a - 7c, Column (f).

3. Line 7j, Column (e): If blank, add Lines 7e - 7i, Column (e).

4. Line 7j, Column (f): If blank, add Lines 7e - 7i, Column (f).

5. Line 7k, Column (e): If blank, add Lines 7d and 7j, Column (e).

6. Line 7k, Column (f): If blank, add Lines 7d and 7j, Column (f).

(3) Part III, Line 8: Edit a code of 1 - 3 to the right of the check boxes based on the box that is checked. If no box is checked, leave blank.

1. Code 1 - Cost accounting system

2. Code 2 - Cost to charge ratio

3. Code 3 - Other

(4) Part V, Section B: Edit a code of 1 - 5 on the top portion of the return to right of the Name of Hospital Facility. The number represents the first five facilities submitted in Section B. For example, if a Form 990 has a completed Schedule H attached, and Part V has three Sections B's present, number the first Section B 1, and the second Section B 2, and the third Section B 3.

(1) Put Schedule H, (2014 and subsequent revision) pages 1-2, Part V, section order of A, C, D, B (pages 3, 7, 8, 4, 5, 6) order.

(2) Part I: Perfect as follows

1. Line 7d, Column (e): If blank, add Lines 7a - 7c, Column (e).

2. Line 7d, Column (f): If blank, add Lines 7a - 7c, Column (f).

3. Line 7j, Column (e): If blank, add Lines 7e - 7i, Column (e).

4. Line 7j, Column (f): If blank, add Lines 7e - 7i, Column (f).

5. Line 7k, Column (e): If blank, add Lines 7d and 7j, Column (e).

6. Line 7k, Column (f): If blank, add Lines 7d and 7j, Column (f).

(3) Part III, Line 8: Edit a code of 1 - 3 to the right of the check boxes based on the box that is checked. If no box is checked, leave blank.

1. Code 1 - Cost accounting system

2. Code 2 - Cost to charge ratio

3. Code 3 - Other

(4) Part V, Section B: Edit a code of 1 - 5 on the top portion of the return to right of the Name of Hospital Facility. The number represents the first five facilities submitted in Section B. For example, if a Form 990 has a completed Schedule H attached, and Part V has three Sections B's present, number the first Section B "1", and the second Section B "2", and the third Section B "3".

(1) Put Schedule H ( 2013 revision) in pages 1-2, Part V, section order of A, D, B (pages 3, 8, 4, 5, 6) for the first five facilities in Part V. Put Schedule H (200812 - 201212) in page 1, 2, 3, 7, 4, 5, 6 order.

(2) Part I: Perfect as follows:

1. Line 7d, Column (e): If blank, add Lines 7a - 7c, Column (e).

2. Line 7d, Column (f): If blank, add Lines 7a - 7c, Column (f).

3. Line 7j, Column (e): If blank, add Lines 7e - 7i, Column (e).

4. Line 7j, Column (f): If blank, add Lines 7e - 7i, Column (f).

5. Line 7k, Column (e): If blank, add Lines 7d and 7j, Column (e).

6. Line 7k, Column (f): If blank, add Lines 7d and 7j, Column (f).

(3) Part III, Line 8: Edit a code of 1 - 3 to the right of the check boxes based on the box that is checked. If no box is checked, leave blank.

1. Code 1 - Cost accounting system

2. Code 2 - Cost to charge ratio

3. Code 3 - Other

(4) Part V, Section B: Edit a code of 1 - 5 on the top portion of the return to right of the Name of Hospital Facility. The number represents the first five facilities submitted in Section B. For example, if a Form 990 has a completed Schedule H attached, and Part V has three Sections B's present, number the first Section B "1", and the second Section B "2", and the third Section B "3".

(5) Only convert a 2008 - 2013 Schedule H if attached to a 2014 or subsequent revision of a Form 990. See Exhibit 3.11.12 -7

(1) Remove from processing and send the return back to the filer for Schedule H. Part IV, if Line 20a of Form 990 is checked yes and either of the following apply:

1. Schedule H is missing or

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

3. Schedule H, Part V, Section B all yes/no questions are not answered for tax periods 201104 and subsequent. Lines 4-11 can be skipped if Line 3 is answered no.

4. If questions 10b and/or 12b (2014 and subsequent revision) is the only question not answered, continue processing.

5. If question 8b (2008 - 2013 revision) is the only question not answered, continue processing.

(2) Remove from processing and send the return back to the filer for Schedule H if all of the following apply:

1. Tax period is 201104 and subsequent.

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

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

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

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

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

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

(3) Perfect as follows:

1. Always perfect for legibility.

2. Always perfect from attachments, if available.

3. Correspond if the conditions are met.

4. Follow the stated instruction for the line.

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

(4) Put Form 990 in the following order:

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

2. Schedule A, pages 1 - 7.

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

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

(1) Form 990 special returns are:

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

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

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

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

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

(3) Remove the return from processing and send the return back to the filer for the LM-2 or LM-3 reconciliation sheet if any of (1) above isn't present. Use the LM–2/LM–3 paragraph of the appropriate letter.

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

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

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

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

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

(2) Refer to the following instructions to perfect the generic items:

1. Action Codes (ERS), IRM 3.11.12.2.10

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

3. Daily Delinquency Penalty, IRM 3.11.12.2.15.1.2

4. Entity Perfection, IRM 3.11.12.2.17 through IRM 3.11.12.2.17.6

5. Final Returns, IRM 3.11.12.4.10

6. Imaging, IRM 3.11.12.2.20

7. Incomplete Return Item (IRI) Program, IRM 3.11.12.2.13.3

8. Received Date, IRM 3.11.12.2.15.1

9. Signature, IRM 3.11.12.2.24

10. Tax Period, IRM 3.11.12.2.26

11. Zero Filers, IRM 3.11.12.2.27 and IRM 3.11.12.2.27.1

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

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

(3) Determine the Subsection Code from the list below:

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

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

2. INOLES research.

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

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

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

1. Part V-A (Form 990) must be complete. If blank or missing, ALWAYS remove from processing and send back to the filer.

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

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

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

(1) Pull the return from processing and send the return back to the filer for a Schedule B if all of the following apply:

1. Line 1e is ≡ ≡ ≡ ≡ ≡ ≡ or more.

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

3. The tax period is 200012 or subsequent.

4. Schedule B is one of the following:

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

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

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

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

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

3. There is a list of subordinates attached.

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

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

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

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

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

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

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

3. New affiliates have been added to the group.

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

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

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

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

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

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

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

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

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

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

(3) If the taxpayer is attempting to file a "Final/Termination" Form 990 and (2)(a)-(d) are not met, remove from processing and send the return back to the filer.

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

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

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

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

2. Edit from Line "c".

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

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

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

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

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

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

2. Edit from Line "c".

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

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

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

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

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

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

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

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

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

2. Edit from Line "c".

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

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

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

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

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

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

2. Edit from Line "c".

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

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

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

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

(16) Line 11: If blank, edit from Line 12, if Line 12 is the first dollar entry on Part I.

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

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

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

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

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

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

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

(20) Line 16: Perfect.

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

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

(23) Line 20: Perfect.

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

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

(2) Remove from processing and send the return back to the filer requesting a 2008 or subsequent revision of Form 990 and a 2008 or subsequent revision of Schedule A if the taxpayer files a 2007 or prior Form 990 revision with a tax period ending in December 2008 or subsequent.

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

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

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

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

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

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

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

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

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

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

(1) Remove from processing and send the return back to the filer for Column (A) if all of Part II is blank and Part I, Line 17 has a dollar entry.

(2) Remove from processing and send the return back to the filer for Columns (B), (C), or (D) if missing or blank and both (a) & (b) apply:

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

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

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

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

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

1. Add Lines 45-58.

2. Add Lines 66 and 73.

3. Edit from Line 74.

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

1. Add Lines 45 - 58.

2. Add Lines 66 and 73.

3. Edit from Line 74.

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

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

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

1. Add Lines 60-65.

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

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

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

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

1. Line 59 minus Line 66.

2. Add Lines 67 - 69.

3. Add Lines 70 - 72.

(1) Remove from processing and send the return back to the filer for Part IV, Column B if Lines 45-73, Column (B) are blank and cannot be perfected from attachments. Continue processing if 0 (zero), - (dash), none, or N/A is present in Part IV, Column B.

(1) Remove from processing and send the return back to the filer if Part V-A (excluding Lines 75a-75d) (Part V prior revisions) if both of the following apply:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

(1) For a 2006 and 2007 form revision, remove from processing and send back to the filer for Part XI, if any of the following apply:

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

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

(1) The Paid Preparer section is located below the Signature area at the bottom of Form 990. The Paid Preparer’s name may be the same as the individual signing the return.

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

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

1. SS 03: IRC 501(c)(3)

2. SS 50; IRC 501(e)

3. SS 60; IRC 501(f)

4. SS 70; IRC 501(k)

5. SS 71; IRC 501(n)

6. SS 91; IRC 4947(a)(1)

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

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

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

If	And	Then
Schedule A is missing	the foundation code is 02, 03 or 04	1. Insert a blank Part IV, edit a NPFRC "11". 2. No additional perfection of Schedule A is required.
Schedule A is present with no boxes checked on Part IV or multiple boxes checked in Part IV	The foundation code is 02, 03 or 04	Edit NPFRC 11. Delete Parts IV-A and V. Don’t edit SIC of A. Schedule O is not required.
Schedule A is missing	The foundation code is other than 02, 03 or 04	Remove from processing and send back to the filer.
Schedule A is present with no boxes checked on Part IV or multiple boxes checked in Part IV	The foundation code is other than 02, 03 or 04	Perfect IRM 3.11.12.4.26.
Schedule A is missing or Schedule A is present with no boxes checked on Part IV	The subsection is 03 and the foundation code is 00 or 09	Route to Entity for correction of foundation code. Foundation code 00 and 09 are not a valid foundation code.