25.7.1. Exempt Organizations/Business Master File and Support Processing

(1) This IRM contains procedures and instructions for identifying and processing Exempt Organization data posted to the Exempt Organizations/Business Master File (EO/BMF), Group Exemptions, Standard Extracts, the Cumulative List, and EO/BMF Reports.

(1) This IRM contains procedures and instructions for identifying and processing Exempt Organization data posted to the Exempt Organizations/Business Master File (EO/BMF).

(2) The Business Master File (BMF) and the Exempt Organizations Master File (EOMF) were merged January 1, 1981, and the resulting file is referred to as the EO/BMF.

(3) The EOMF was then updated by:

• The Area Office (AO) and Headquarters' (HQ), (formerly National Office).

• Issuance of new determination letters and rulings for exemption via the EP/EO Determination System (EDS),( formerly the Employee Plans and Exempt Organizations Application Control System (EACS))

• Vouchers prepared by various IRS functions

(4) Items posted to the EOMF included, but weren’t limited to:

• Returns received

• Examination results

• Collection activity

(1) The data unique to EO (subsection (SS), classification (CL), etc.) is stored in the EO Section (Submodule) of the BMF entity.

(2) Any common data (Filing Requirements (FRs), etc.) is stored in the regular section of the BMF entity.

(1) The following data elements are transcribed from EO returns and posted to the EO/BMF.

1. Total Assets (End of Year)

2. Total Income or Gross receipts (depending on return)

3. Asset Code derived from a) above

4. Income Code derived from b) above

(2) Fields a–d are retained on the EO/BMF.

(1) Form 2363-A is used to establish or change EO accounts on the BMF. Form 2363-A must be used to:

1. Add an EO Submodule to an account on the BMF

2. Update an EO Submodule to a BMF account already established on the BMF

3. Add or update the account of a parent or subordinate of a group on the BMF and the GEN File

(2) These instructions are for inputting an IDRS transaction with CC EOCHG when creating an entity on the BMF (TC 000); adding or changing an EO Section on the BMF (TC 016); or changing an already established EO Section on the BMF (TC 012, 013, 014, or 016).

(3) When the input of Form 2363-A results in a reject, see IRM 2.4.10, IDRS Terminal input - Command Codes EOREQ and EOCHG, for processing CC EOCHG. This IRM provides the validity and consistency checks for the existence of an invalid condition.

(4) The following lists the CC EOCHG format fields:

• Command Code

• EIN Number

• Name Control

• Document Code

• Transaction Code

• Definer Codes

• Posting Delay Code

• New Name Control

• Floating Fields — four available lines

• Name — four available lines

• Street Address

• City, State, and Zip Code

• Filing Requirements

(5) The following chart shows the Floating Fields for EOCHG input:

(6) The following chart shows the valid fields with each document code:

(1) See below and IRM 2.4.10-2, Command Code EOCHG, for specific instructions to prepare Form 2363-A:

(2) Header Area

1. Employer ID Number (EIN) (Box 1) — Enter the 9 digit Employer Identification Number (EIN).

2. Name Control (Box 2) — Enter as determined by name or the Name Control as shown on the BMF. We derive the Name Control for EO from the first four significant characters of the name. First position must be an alpha or numeric character. The remaining positions must be alpha, numeric, blank, ampersand or hyphen. Blanks in the Name Control are permissible only at the end of the Name Control to make it a four-position Name control.

   Exception: Exclude the word "The" when used as a prefix to the name and the word "The" is followed by more than one word. Also, for "trusts" select Name Control from the surname.

Examples of Name Controls

Name	Name Control
Minnow Bass of Free Zinnia	MINN
Fig Daisy Helpers Union	FIGD
(The) Beagle of the Little Apple	BEAGSHRI
Herring Apple Trust	HERR
The Grayling	THEG

3. Document Codes (Box 3) — Check the appropriate box. Only one box must be checked per voucher. Document Code 80 is used to update one account on the BMF. This Document Code also may be used to add or update one subordinate of a group ruling once the group parent has been established. When a Document Code 80 is used, the BMF should update only the EIN account shown on the input record. Document Code 81 is used with mass establishments, additions, or changes for group ruling organizations. This is used when the data is the same for all subordinates. When a Document Code 81 is used, the BMF should update each account that is on the GEN File for the parent EIN and From GEN input.

4. TCs (Box 4) — Check the appropriate box. Only one box must be checked per voucher. For CC EOCHG the TC input should determine the consistency and validity checks that must be done. The required input for each TC with each Document Code follows.

Form 2363-A TCs

TC	Document Code	Required Input
000	80	Organization Name New Name Control City, State, Zip and the address, if present ST and Date One FR (Form 990, 990-PF, 990-T, 5227, or NR) must be input. If one of the FRC’s (other than NR) is input, then SS, TC (if applicable), CL and FY must also be input. Note: If 990-T is input, a 990 or 990-PF must also be input. RM
000	81 (Campus Use Only)	Organization Name and New Name Control or Sort Name City, State, Zip and the address, if present New GEN One FR — NR,, 941, 720, 940, 943, 990-T, 2290, or 11 must be input. RM
012	80 (only)	ST and Date — 01, 02, 03, 07, 10, 11, 12, 18, or 19 FY Definer Code A One FR (990, 990-PF, 990-T or 5227) must be input. The SS, TF (if applicable), CL and FY must also be input. Note: If 990-T FR is input, a 990 or 990-PF must also be input. RM
013	80 (only)	Organization Name New Name Control RM
014	80 (only)	City, State and Zip An address must be input, if present The Area Office (AO) may also be input RM
016	80	RM Definer Code One of the following floating fields must be present: DY (Deductibility Code and Year) TO (Type of Organization Code) Area Office (AO) FF (File Folder Number) PP (Pension Plan) AD (Advance Ruling) LC (Large Case Code) SN (Sort Name) Co (In-Care-Of Name) FA (Foreign Address/Location Address
016	81	RM From GEN Definer Code One of the following floating fields must be present: DY (Deductibility Code and Year) FF (File Folder Number)

5. Definer Codes (Box 5) — Enter Definer Codes A, B, C or D as appropriate. You may input up to three (3) Transaction Definer Codes in any order. These codes are used with TC 012/016 to instruct the computer that all the fields on sets of data must be input and validated. For TC 012 and 016 a Definer Code is always necessary if a FR for Form 990, 990-PF, 990-T, 5227 or NR is input. When Definer Code A, B and C is used, all or one may be present with TC 016, Document Code 80 or 81. When the TC is 012 and the Document Code is 80, Definer Code A is the only code that can be present. Use and required input for each Definer Code is below:

Form 2363-A Definer Codes

Definer Code	Document Code	Definition
A		This code identifies a change being made to the SS Code and/or the CL Code and/or the EO FR and/or the TF (if applicable). TF is required input for IRC SS 501(c)(3) only. These fields are considered a set and the data for all must be entered even if we are modifying or changing only one element on the EO/BMF. Note: Although not part of the set, the Fiscal Year/Month (accounting period) must be entered with Definer Code A, Document Code 80, when a positive Filing Requirement is input (other than NR of 1).
A	80	TC must be 012 or 016. At least one FR (990, 990-PF, 990-T, 5227 or NR) must be input. SS, TF (if applicable), CL Code and Accounting Period (FY/M) and RM must be input. Note: If FR 990-T is input, a 990 or 990-PF must also be input.
A	81	TC must be 016. From GEN must be input. The FR must be NR of 1, SS, TF (if applicable), CL Code and RM must be input.
B		This code identifies a change being made to the ST and/or the Status Date. This is one field and all the data must be entered.
B	80	TC must be 016. ST and Date (YYMM) and RM must be input.
B	81	TC must be 016. From GEN must be input. ST and Date (YYMM) and RM must be input.
C		This code identifies a change being made to the RD and/or AF Code.
C	80	TC must be 016. RD and/or AF Code and RM must be input.
C	81	TC must be 016. From GEN must be input. RD and/or AF Code and RM must be input.
D	81	TC must be 016. No other definer code may be input. SS must be input. Classification code must be input Form 990 filing requirement must be 1. From Group GEN must be input, status code and year must be input. Ruling year and month must be input. Affiliation code must be input.

6. Posting Delay Code (Box 6) - Entered when applicable with transactions when needing multiple transactions to adjust an account and some must post in later cycles than others. Transactions can be delayed from (1) cycle up to a maximum of (6) cycles. The posting of these transactions to the Master File will be deferred until the indicated number of posting cycles has passed.

7. New Name Control (Box 7) — Entered when TC 000 (DC 80) is indicated and must be entered if Organization Name is input via TC 013 and 016. If input the New Name Control must match the name control in the Organization Name First Line. See IRM 25.7.1.6 (2)(b) for Name Control rules and examples.

8. Primary Name (Box 8 and 9) fixed field— Document Code 80 or 81 — Enter the new name as it is to appear on the EO/BMF, one character in each box. Data must begin in the first (left most) position with an alpha or numeric character. Valid characters for remaining positions are alpha, numeric, an ampersand (&), a hyphen (-), an AT sign (@), a right-hand bracket (]), or blank. Any data following two consecutive blanks on each name line is invalid. Be certain not to split a word at the end of the first three lines. Always start a new word on the 2nd, 3rd, or 4th line in the first box after the less than sign (<). The 140 count includes blanks and the three preprinted, less than signs. Never enter information in the name lines that isn’t part of the organization name.

If	Action
The second, third, and fourth name lines are used as a continuation of the organization name	Never enter a character in the first position. Never enter the SN information in the second, third, or fourth name lines.
The organization is part of a group ruling and has a chapter name or number	Enter it in the SN area of the floating fields sections, e.g., Shepherd Herring Post 32 would be entered by placing "Shererd Herring Post" in the fixed filed first name line and the number "32" in the SN floating field starting after the preprinted SN.
An organization has both a number and a name	Enter only the number in the SN floating field.
The group ruling also uses an approved abbreviation (see Document 6023, Group Exemption Roster).	Enter it in the SN floating field.
A New Name Control is listed	Must enter the new Name Control
The AT "@" sign is a special edit character used to sort certain EO entities for Publication 78, Cumulative List of Organizations	For Funds and Foundations, which include an individual’s surname in their legal name, the standard BMF name control procedures require the name control to be the first four characters of the legal name. However, Pub. 78 is sorted on the surname, if included in a Fund or Foundation.
The Document Code is 80	TC may be 000, 013, or 016. If only the name is to be changed, use TC 013. If only the address is to be changed, use TC 014.
Document Code 81	TC must be 000 and the SN can’t be input.

9. Sort Name (SN) (Box 10)— Document Code 80 or 81 — Enter the other name the organization is doing business under, if different from the Primary Name. Used mostly by the campus for trade names, chapter names or local numbers for subordinate organizations of group rulings.

If	Action
Document Code 80	TC may be 000, 013, 014, or 016.
Document Code 81	TC must be 000 and, if input, the organization name mustn’t be input.
SN is input	First position after the SN literal must be numeric or alpha and must consist of 2–25 characters.
SN should be deleted	Input SN "$$."
The organization has a group ruling and the primary name line is the name of the parent	SN is required. Never include the SN as part of the primary name.

10. In Care of Name (CO) (Box 11)— Document Code 80 or 81 — Enter any In Care of Name, if appropriate.

If	Action
The "In Care of" Name is input	Place percent sign (%) in the first position (left most) after the CO literal, then a space and the name. The CO must consist of 2–35 characters.
The CO is being deleted	Input CO "$$" in the first (left most) position after the CO literal.
Document Code 80	TC may be 000, 013, 014, or 016.
Document Code 81	TC must be 000.

11. Foreign or Location Address (FA) (Box 12, 15, 16)— Document Code 80 or 81 — Enter the street address when the organization is located in a foreign country. Also, enter the complete address when the account has a mailing address, but is located at a different place.

If	Action
FA is being input	The first (left most) position after the FA literal must be an alpha or numeric and must consist of 2–35 characters. Abbreviate, if necessary.
FA is being deleted	Input FA "$$" in the first (left most) position after the FA literal.
Document Code 80	TC must be 000, 013, 014, or 016.
Document Code 81	TC must be 000.

12. Street Address (Box 13 fixed field) — Document Code 80 — Enter the street address, as appropriate. If entering a Foreign Address, this field must be the city or province. When entered, this field can have a maximum of 35 characters. If this field is entered, the city and state fields must also be entered. If input, data must begin in the first (left most) position with an alpha or numeric character. Valid characters for remaining positions (2–35) are alpha, numeric, hyphen (-), slash (/), ampersand (&) or blank. Any data following two consecutive blanks is invalid. See Document 7475 for address abbreviations may be used if needed to limit street address fields to 35 characters.

    Note: Always use the street address abbreviations.

13. City (Box 14 fixed field)— Document Code 80 — Enter the city, as appropriate. If entering a Foreign Address, this field must be the country and (if present) the Zip Code must be entered here. When entered, this field can have a maximum of 20 characters. If this field is entered, the state field must also be entered. Valid characters are alpha, numeric, hyphen (-) and blank. Consecutive blanks or a blank in position one are invalid.

14. State (Box 14 fixed field) — Document 80 — Enter the valid two (2) position State Code, as appropriate, from Document 7475, State Abbreviations. If entering a Foreign Address, this field must be period (.). Must be input, if the city is input.

15. Zip Code (Box 14 fixed field)— Document Code 80 — Enter the proper Zip Code. Must be a 5 or 9 digit Zip Code. Valid range for the numeric Zip is 00601–99999 or 006010000–999999999, and the 5th and 6th digits may not be zeros. If entering a Foreign Address, this field must be blank.

(3) Floating Fields — The chart in IRM 25.7.1.5 (5) shows the quick reference to the floating fields. Enter the new data wanted in the appropriate boxes. This should replace all the data in that field on the EO/BMF.

1. Subsection Code (SS) (Box 17) — Document Code 80 or 81 — Enter the appropriate SS Code from Exhibit 25.7.1-4, Table of EO SS and CL Codes.

Document Code	Action
80	TC may be 000, 012, 016
81	TC must be 016
81	Input the following items: SS must be 01–20, 23, or 70 Definer Code must be A. If the SS=03, the TF must be 09–18. Input CL
80	Complete the following validity and consistency checks: Input CL SS must be 01–27, 40, 50, 60, 70, 71, 80, 81, 90–93. If the SS is 03 or 71, the TF must be 02, 03, 04, or 09–18, unless the Status is 70–72, then the TF mustn’t be input. If the TC is 012 or 016, the Definer Code must be A. To delete a SS Code, input SS 99.

2. TF (Box 18) — Document Code 80 or 81 — Enter the appropriate TF from Exhibit 25.7.1-3, Table of EO Status, Foundation, and AF Codes.

IF	ACTION
Document Code 80	TC may be 000, 012, or 016
Document Code 81	TC must be 016
SS Code input is an 03	TF must be input, unless the ST is input and is 70–72
Document Code is 81	TC must be 016, and the following items must be input: Definer Code must be B. ST must be 01–20, 22, 26, or 29
ST is input as ST	Enter format as CCYYMM
TC is 000 and Document Code is 80	Complete the following validity and consistency checks: ST = 01, the SS must be 01–25, 40, 50, 60, 70, or 80. ST = 07, the SS mustn’t be input and the FRC must be a 990-T of 1 and a 990 of 6. ST = 10, the SS mustn’t be input and the FRC must be a 990 of 6. ST = 11, the SS mustn’t be input and the FRC must be a 990 of 6. ST = 12, the SS must be 90–93 and the FRC must be as follows: SS = 90, the FRC must be a 5227 of 1 or 2. SS = 91, the FRC must be a 990 of 1 or 2. SS = 92, the FRC must be a 990-PF of 1. ST = 40, the SS must not be input and the FRC must be NR or 1.
TC is 012 and Document Code is 80	Complete the following validity and consistency checks: ST = 01, the SS must be 01–25, 40, 50, 60, 70, or 80. ST = 06, 07, 10, 11, or 40, the SS must be 99 or not input. ST = 12, the SS must be 90–92. ST = 18, the SS must be 92. ST = 19, the SS must be 03 and the TF must be 02, 03, or 04.
TC is 016 and Document Code is 80	Definer Code must be B.
Document Code is 80	ST may be 01, 06, 07, 10–12, 18–20, 22–26, 28, 40–42, or 70–72 and complete the following validity and consistency checks: ST = 18, the SS must be 92. ST = 41 or 70–72, at least one FRC of 1041, 1065, or 1120 must be present and the FRC for 990, 990-T, 5227, or 990-PF, if input, must be zero.
FRC input is a 990-PF	TF must be 02, 03, or 04 Caution: Be sure that the TF 02 is correct before inputting it, as it exempts the organization from paying the IRC 4940 Net Investment Income Tax.
FRC input is a 990	TF must be 09–18
990 FRC is a 6	TF must be a 10.
TF is to be deleted.	Input TF 99

3. CL Code (Box 19) — Document Code 80 or 81 — Enter the appropriate CL Code from Exhibit 25.7.1-4, Table of EO SS and CL Codes. TC must be 000, 012 or 016 for Document Code 80 or TC 016 for Document Code 81. The valid CL codes are: 1, 2, 3, 4, 5, 6, 7, or 8. The code may be a 1-3 digit entry.

Form 2363-A Classification Codes

Document Code	CL	ACTION
80	1	SS Code must be 01–27, 40, 50, 60, 70, 71, 80, 81 or 90–92
	2	SS code must be 03–06, 09, or 12–14
	3 or 4	SS Code must be 03–06, or a 12
	5, 6, 7, or 8	SS Code must be 03
	7	SS Code must be 03 and the TF must be 09–18
81	1	SS Code must be 01–20, 23, or 70.
80 or 81		SS Code must be input.

4. AF Code (Box 20) — Document Code 80 or 81 Enter the appropriate AF Code from Exhibit 25.7.1-3, Table of EO Status, TF, and AF Codes.

Form 2363-A AF Codes

TC	Document Code	ACTION
000	80	AF Codes 1, 2, or 3. ST must be 01, 12, or 70–72. New GEN can’t be input.
016	80	AF Codes 1, 2, or 3. Definer Code C must be input. If New GEN input, it must be 9999. If New GEN input, From GEN must be input.
000	80	AF Codes 6, 7, 8, or 9. The ST must be 01. New GEN must be input in the range from 0002 to 9998.
016	80	AF Codes 6, 7, 8, or 9. Definer Code C must be input. Either New GEN or From GEN, or both, must be present. If From GEN is input, it must match the BMF GEN. If New GEN is input, the valid range is 0002 to 9998.
016	81	AF 7 or 9. Definer Code C must be input. From GEN must be input in the range from 0002 to 9998.

5. Type of Organization Code (TO) (Box 21) — Document Code 80 or 81- Enter the code which best describes the legal form of the organization as follows: Corporation = 1; Trust = 2; Cooperative = 3; Partnership = 4; Association = 5; and NECT = 6 (SS must equal 91 or 92).

Form 2363-A Type of Organization Codes

IF	THEN
The Document Code is 80	The TC may be 000 or 016.
The Document Code is 80 and a TC 000	The SS Code must be input.
The TO agrees with the input SS code	The SS Code must be as follows: TO = 1, SS must = 01–16, 19, 20, 23, 25, 40, 50, 60, 70, or 80. TO = 2, SS must = 03–15, 17–22, 24, 25, 40, 50, 60, 70, or 80. TO = 3, SS must = 03, 50, 80, or 92. TO = 4, SS must = 40. TO = 5, SS must = 01–21, 23, 40, 50, 60, or 70. TO = 6, SS must = 91 or 92.
The Document Code is 81	The TC must be 016 and the following items must be present: Definer Code must be D. TO must equal 5.

6. ST and Date (Box 22) — Document Code 80 or 81 — Enter the appropriate ST from Exhibit 25.7.1-3, Table of EO Status, TF, and AF Codes. For additional details on these codes see IRM 25.7.1.3.7.1, Data Fields. Enter the six-digit date in CCYYMM format as required for input.

Form 2363-A ST and Date

Code	Action
Document Code is 80	The TC may be 000, 012, 016
Document Code is 81	The TC must be 016, and the following items must be input: Definer Code must be B. The ST must be 01–20, 22, 26, or 29.
ST is input as Status Code	Enter as CCYYMM

7. RD (Box 23) — Document Code 80 or 81 — Enter the date, in CCYYMM format as required for input, the determination or ruling letter was issued.

Document Code	TC
80	Must be 000 or 016. If the TC is 000 — ST must be 01 or 70–72. If the TC is 016, the Definer Code must be C.
81	TC must be 016 and the Definer Code must be C.

8. Deductibility Code and Year (DY) (Box 25) — Document Code 80 and 81 — Enter a one-digit code followed by a two-digit century and two-digit year, in DCCYY (Deductibility code, 2 digit century and 2 digit year) format as required for input.

If	Action
The first position	Code: 1 — Contributions are deductible 2 — Contributions aren’t deductible 4 — Contributions are deductible under treaty provisions.
The second through fourth position	It must be a century and year entry of 00–99 for each.
Document Code 80	TC must be 000 or 016.
Document Code 81	TC must be 016.
Document Code 80 and DY is 1 or 4	SS must be 01, 03, 04, 08, 10, 13, 19, 20, 50, 60, or 70.
Document Code 81 and DY is 1	SS must be 01, 03, 04, 08, 10, 13, or 19.

9. From GEN (FG) (Box 26) — Document Code 80 or 81 — Enter the four-digit number from Group Exemption Roster or other source (e.g., return, correspondence, etc.) when changing a GEN or when updating a group exemption. The TC must be 016. The From GEN can be any four-digit number between 0001–9998.

10. New GEN (NG) (Box 27) — Document Code 80 or 81 — Enter the four-digit number from Group Exemption Roster or other source (e.g., return, correspondence, etc.) to add new subordinates to GEN File. This field must be entered when changing an individual determination/ ruling to a group determination/ruling. The TC must be 000 or 016 for Document Code 80 or TC 000 for Document Code 81.

Document Code	TC	Action
80	000	Input the following: NG must be between 0002–9999 AF must be a 6, 7, 8 or 9. ST must be 01.
81	000	NG must be between 0002–0099.
80	016	Input the following: Input Definer Code C. If the NG is 9999, the FG must be input and the AF must be 1, 2, or 3. If the NG is 0002–9999, the AF must be 6, 7, 8, or 9.

11. File Folder Number (FFN) (next field per EOCHG input screen)— Document Code 80 or 81 — Enter the EACS/EDS FFN, if appropriate, or the KDO/National Office Code (left two boxes). All determination case files are now located in the Cincinnati Centralized Determination Site.

If	Action
Document Code 80	TC can be either 000 or 016.
Document Code 81	TC must be 016.
AO or HQ Code is entered	Valid numbers are: AOs — 11, 31, 52, 75 or 95 HQ — 50

12. District Location (DL) (Box 29) — Document Code 80 or 81 Enter a two (2) digit code from Exhibit 25.7.1-5, Universal Location Codes, to reflect the district where the principal place of business is located. TC must be 000, 014 or 016. Input a DL when adding an EO Section to a BMF Entity with a TC 016.

13. Pension Plan (PP) (Box 30) — Document Code 80 or 81 — Enter a "1" (Yes) or "2" (No or Not Known) to show whether the organization has a pension plan. To delete a Pension Plan, input PP "9."

Document Code	Action
80	TC must be 000 or 016.
81	TC must be 016, the Definer Code D, and the PP Code must be "2".

14. AD (Box 31) — Document Code 80 — Enter a six-digit code in CCYYMM format required for input, to show the ending date when an advance ruling is due to expire. When the AD is over, enter "999999" to delete the date from the EO/BMF once a final determination of whether they are a public charity or private foundation is completed. The TC must be 016 and the AD can’t be before the current input date.

15. Large Case Code (LC) (Box 32) — Document Code 80 — Enter a one-digit code of "1," when an organization is to be included in the Large Case Program. Enter a one-digit code of "2," to show an organization was previously a large case. Enter a one-digit code of "9," to delete a Large Case. TC must be 016.

16. Employment Code (EC) (Box 34)— Document Code 80 or 81 — Enter a "W" for a 501(c)(3) organization (other than an instrumentality of a state, municipality or other local governmental unit) not subject to FUTA tax.
    Exception: If a church or qualified church-controlled organization, has filed a timely Form 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption from Employer Social Security Taxes and Medicare Taxes, don’t enter an EC W. The campus has established an EC of C for these organizations. In all other cases leave this item blank.

Form 2363-A Employment Codes

IF	THEN
Document Code is 80	TC must be 000 or 016 and valid EC’s are "S," "W," "M," or 9.
Document Code is 81	TC must be 000 and EC must be "W."
Input EC is a "W"	941 FRC, if input, must be a 01 or 07.
Input EC is a "W"	SS Code, if input, must be a 03, 50, 60, or 70.
Input EC is a "W"	ST, if input, must be 01, 07, 10, or 11.

17. Fiscal Year/Month (FY) (Box 35)— Document Code 80 or 81 — Enter the calendar or fiscal month ending date.

If the Document Code is	And	Then
80		TC may be 000, 012, or 016.
81		TC may be 000 or 016.
80	Positive FRC is input for a Form 990, 990-PF, 990-T, 1041, 1065, 1120, or 5227	Must input FY
81		FY should never be input with a TC 016 unless it is intended that all subordinates must have the same fiscal year.

(4) Filing Requirements (Box 38) - Document Codes 80 or 81

1. Enter a number in the box or boxes to indicate the appropriate FRC of each organization. See Exhibit 25.7.1-6, BMF Filing Requirements, "FRC" column, for BMF FRC numerics.

2. The FRC for Forms 941 Series Returns, 990 Series Returns and 1120 Series Returns are a two-digit code. All other FRC’s are a one-digit code.

3. If the Document Code is 80, a positive FRC is added by TC 000, 012 or 016.

4. Never delete or update a positive FRC unless there is an EO Section already on the BMF, or an EO Section is being added for the first time.

5. The validity and consistency checks must be performed when the input FRC is greater than zero (positive).

6. An EO FRC can be deleted with Document Code 80 or 63.

If	Action
Input is only to delete a BMF FRC	Use CC BNCHG
CC EOCHG is being used and the only action is to delete a FRC	Input as follows: Document Code 80 TC 016 Pension Plan (PP) field ‘2’. Input RM Input a zero in the position of the FRC being deleted. A Definer Code isn’t necessary as long as the only change being made is to delete the FRC, then items a) through e) must be input.

7. The FY must always be input if the FRC is for a 990, 990-PF, 990-T, 5227, 1041, 1065 or 1120.

8. The validity and consistency checks listed below are in the order they appear on the screen.

Code	Action
WW-FRC–941:	Valid input codes are 00, 01, 07.
	If the Document Code is 80, the TC must be 000, 012, 016.
	If the Document Code is 81, the TC must be 000.
CC-FRC–1120:	Valid input codes are 00, 01, 03, 04, 07, or 09.
	If the Document Code is 80, the TC must be 012 or 016 and the Definer Code must be "A".
	Document Code 81 is not a valid input for a Form 1120.
	If the input ST is 41, 70–72 and the 1120 FRC is present, the 1041, 1065, 990, 990-PF, 990-T and 5227 FRC can’t be greater than zero.

Note: Consistency checks for an 1120 with SS, TF and FRC are as follows:

1120–Input FRC	SS-MUST be:	TF-MUST be:	EO FRC MUST be:
01	03	02, 03, or 04	990-PF = 1
01	12	—	990 = 01
03	12	—	990 = 01
04	15	—	990 = 01
09	03	09–18	990 = 01 or 02
09	01. 02, 04–25, 50, 60 or 70	—	990 = 01 or 02

Code	Action
E-FRC–720:	Valid input codes are 0, 1, 4, 6, or 7.
	If the Document Code is 80, the TC may be 000, 012, or 016.
	If the Document Code is 81, the TC must be 000.

Code	Action
H-FRC–942:	It can never be greater than zero for either Document Code 80 or 81.
T-FRC–1041:	Valid input codes are 0 or 1.
	If the Document Code is 80, the TC may be 012 or 016 and the Definer Code must be "A."
	If the Document Code 81 is not a valid input for an 1041.
	If the input ST is 41 or 70–72, and the 1041 FRC is a "1", the 1120, 1065, 990, 990-PF, 990-T and 5227 FRC can’t be greater than zero.

Note: The consistency checks with SS and FRC for a 1041 are as follows:

1041–Input FRC	SS-MUST be:	EO FRC MUST be:
1	90	5227 = l or 2
1	91	990 = l or 2
1	92	990-PF = 1

Code	Action
P-FRC–1065	Valid input codes are 0 or 1.
	If the Document Code is 80, the TC may be 000, 012, or 016.
	If the Document Code is 80 and the TC is 012 or 016, the Definer Code must be "A".
	Document Code 81 is not a valid input for a 1065.
	If the input code is a "1", the 55 must be 40, unless the ST is 41 or 71–72. The NR (Not Required) must be a "1".
	If the input ST is 41 or 70–72 and the 1065 FRC is a "1", the 1041,1120, 990, 990-PF, 990-T and 5227 FRC can’t be greater than zero.
M-FRC–1066	It can’t be greater than zero for either Document Code 80 or 81.
R-FRC-CT 1	It can’t be greater than zero for either Document Code 80 or 81.
F-FRC–940	Valid input codes are 0,1, or 7
	If the Document Code is 80, the TC may be 000,012, or 016.
	If the Document Code is 81, the TC must be 000.
	If the input FRC is a 1 or 7, the EC mustn’t be a "W"; the 941 FRC or 943 FRC must be input and be the same value as the 940 FRC.
A-FRC–943	Valid input codes are 0,1, or 7.
	If the Document Code is 80, the TC may be 000, 012, or 016.
	If the Document Code is 81, the TC must be 000.
K-FRC–1042	It can’t be greater than zero for either Document Code 80 or 81.
T-FRC-990T	Valid input codes are 0 or 1.
	If the Document Code is 80, the TC maybe 000, 012, or 016.
	If the Document Code is 80 with a TC 012 or 016: The Definer Code must be an "A" The SS Code must be 02–25, 50, 60, or 70; and The 990 FRC must be 01, 02, 04, 06, 04, or 13; or The 990-PF FRC must be a 1.
	If the SS Code isn’t input, the Definer Code must be a "B", with a ST of 06, 07, 10, or 11; and, If the ST is 07, 10, or 11, then the 990 FRC must be 01, 02, 04, 06, or 13; or If the ST is 06, the 990 FRC must not be input.
	If the SS Code input is 99, then the Status must be 06, 07, 10, or 11.
	For Document Code 80 with a TC 000: The SS Code must be 02–25, 50, 60, or 70; or The Status must be 07, 10, or 11, The 990 FRC must be 01, 02, 04, 06, or 13; or The 990-PF FRC must be a 1.
	If the Document Code is 81, the TC must be 000.
N-FRC-5227	Valid input codes are 0,1, or 2.
	If the Document Code is 80, the TC must be 000, 012, or 016 and the SS must be 90.
	If the TC is 012 or 016, the Definer Code must be "A".
	Document Code 81 is not a valid input for a 5227.
P-FRC-990PF	Valid input codes are 0 or 1 or 3.
	If the Document Code is 80, the TC must be 000, 012, or 016 and the SS must be 92 or 03 with TF 02 (effective 01–01–86), 03 or 04.
	If the TC is 012 or 016, the Definer Code must be "A".
	Document Code 81 is not a valid input for a 990-PF.
H-FRC-2290	Valid input codes are 0,1, or 2.
	If the Document Code is 80, the TC may be 000 or 016.
	If the Document Code is 81, the TC must be 000.
C-FRC-11C	Valid input codes are 0 or 1.
	If the Document Code is 80, the TC may be 000 or 016.
	If the FRC is a "0", the 730 FRC must be a "0".
	If the FRC is a "1", the 730 FRC must be a "1".
	Document Code 81 is not a valid input for an 11C.
W-FRC-730	Valid input codes are 0 or 1.
	If the Document Code is 80, the TC may be 000 or 012. If the FRC is a "0", the 11C FRC must be a "0".
	If the FRC is a "1", the 11C FRC must be a "1".
	Document Code 81 is not a valid input for a 730.
OO-FRC-990:	Valid input codes are 01, 02, 03, 04, 06, 07, 13 or 14.
	If the Document Code is 80, the TC must be 000, 012, or 016.
	If the Document Code is 81, the TC must be 016; the Definer Code must be a "D", and the 990 FRC must be a "1".
	If the TC is 012 or 016, the Definer Code must be an "A".

Note: The consistency checks between the 990 FRC input and the SS or ST are as follows:

INPUT 990 FRC	SS-MUST be:	TF-MUST be:	ST-MUST be:	CL-MUST be:
01	02, 04–20, 22–25, 50, 60, 70 or 91	—	—	—
01	03	09–18	—	—
02	02, 04–20, 22–25, 50, 60, 70 or 91	—	—	—
02	03	09–18	—	—
03	02, 04–20, 23 or 70	—	—	—
03	03	09–18	—	—
04	21	—	—	—
06	03	10	—	—
06	99 or blank	—	07, 10, or 11	—
07	01	—	—	—
13	03	09–18	—	7
14	01

Code	Action
N-FRC-NOT REQUIRED:	Valid input codes are 0 or 1.
	It is valid with Document Code 80 and 81 for TC 000 or 016.
	If the TC is 016, the Definer Code must be an "A".
	If the ST input is 40, then the Definer Code "B" must be input also.

Note: When changing from one filing requirement to another, be sure to enter a zero (0) or two zeros (00) in the filing requirement box to be deleted. For example, if changing from a public charity to a private foundation, enter "1" in the 990-PF box and "00" in the 990 box.

(5) RM (Box 39) — Document Code 80 or 81 — Enter data to leave a history for future reference, e.g., TF follow-up. RM must consist of 10–35 characters with no consecutive blanks.

(6) Preparer's Information (Boxes 40-43) - Document Code 80 or 81.

1. Prepared by (Signature) (Box 40)— Enter the name of the person who prepared this form.

2. Date Signed (Block to the right of Box 40) - Enter the current date in this block.

3. Organization Symbols (Box 41)— Enter function, group number, etc.

4. Preparers’ Group or IDRS Number (Box 42)

5. Preparers’ phone number (Box 43) - Enter phone number of the person who prepared this form.

(1) A central organization which is tax exempt under IRC 501(c) may obtain exemption recognition, on a group basis, for subordinate organizations under its general supervision or control. The purpose of the group exemption is to relieve subordinate organizations from filing their own exemption applications.

(1) The following procedures apply for establishing and changing group exemption designations on the EO/BMF.

(1) OSPC:

1. Establish the group exemption number (GEN) on masterfile.

2. Maintain the annual supplemental group ruling information (SGRI) listing.

(1) Document 6023, Group Exemption Roster, helps us identify organizations covered by group exemptions and provides key exemption data. It serves as a convenient reference to outstanding group exemptions when we:

1. Process applications for exemption.

2. Prepare vouchers for the BMF System.

3. Respond to requests for group exemption information.

4. Process unpostable Forms 990, Return of Organization Exempt from Income Tax.

(2) The roster reprints semiannually to reflect all active parent accounts as of the date of issuance. It contains a(n):

1. Alphabetical listing of organizations covered by group exemptions.

2. Numerical listing in group exemption number (GEN) order.

3. Table of BMF abbreviations for group exemption organizations, where applicable. It also identifies the number of organizations with the same GEN.

(3) The alphabetic listing for each group exemption includes the:

1. Name of the organization

2. The home city and state of the central organization

3. The IRC 501(c) exemption subsection

4. The group exemption letter date

5. Group exemption number (GEN)

6. Parents’ EIN

7. BMF standard abbreviation for the organization (where applicable)

(4) The names of the central organizations are alphabetically listed as they appear on BMF.

(5) The table of BMF abbreviations lists the abbreviations in alphabetic sequence and is cross-referenced to the organization’s name as it appears in the main listing.

(6) There’s no requirement for a central organization to certify that its group roster doesn’t contain subordinate organizations that are currently autorevoked.

(1) The GEN file is a computer file controlling the EO/BMF accounts of every parent or subordinate organization containing a GEN. It:

1. Ensures every group exemption has only one parent account.

2. Prevents a subordinate account from establishing unless a parent containing that GEN already exists.

3. Stops invalid GEN’s or affiliation codes from passing on to the EO/BMF.

(2) IDRS compares every entity change transaction containing either a "From GEN" or "New GEN" to the GEN file before posting to the EO/BMF.

1. Transactions failing to pass GEN file validity checks unpost with Unpostable Code 370, and return to the initiator.

2. Transactions that pass GEN file validity checks generate either new or updated accounts on the GEN file, and post to the EO/BMF.

(3) The GEN file contains the following information:

1. Parent EIN, name control, affiliation code and organization name.

2. Subordinate EIN, name control and affiliation code.

(1) A central organization may file, in addition to its own annual information return, a group return on behalf of two or more of its subordinate organizations covered by a group exemption letter which are:

1. Affiliated with the central organization at the close of its annual accounting period.

2. Subject to the central organization’s general supervision.

3. Tax exempt under the same IRC 501(c) paragraph.

   Note: The subordinate organizations don’t have to share the same paragraph of the central organization.

4. Filed on the basis of the established annual accounting period of the central organization.

(2) An agency of the federal, state, or local government, although not required to file information returns for itself, may file a group return on Form 990 on behalf of subordinates under its supervision covered by a group exemption letter.

(3) The group return may include only those exempt subordinates that:

1. Authorized in writing to include them in the return.

2. Provided statements specifying gross income, receipts and disbursements to the central organization.

3. Gave required related information to be stated in the return.

(4) Organizations file the group return with the OSPC, which processes EO returns. Filing a group return is in lieu of filing separate returns for each of the subordinate organizations included in the group return.

(5) The group return has separate schedules attached which include names, addresses and ElNs of all subordinates, both included and excluded from the return.

(6) Since exempt subordinate units may opt in or out of a group return, OSPC establishes all subordinates in a new group letter on the EO/BMF with a Form 990 filing requirement of "1" (gross receipts are over $50,000). This ensures that we check for return filings for subordinate units which do not elect to be included in a group return are checked for return filings.

(7) Some central organizations generally include all exempt subordinates in a group return and operate in such a manner as to eliminate the need for separate return controls on the EO/BMF for subordinates.

(8) Campus processing of group returns includes:

1. Perfecting the return.

2. Posting the receipt of the group return for the central organization.

3. Posting of satisfaction of filing requirements (TC 590) to the EO/BMF accounts of exempt subordinate organizations included in the group return.

4. Subsequent storage and maintenance of the return.

(9) When an exempt central organization files a separate return for itself and files a group return for its subordinates, BMF won’t accept both returns unless there are separate entity records, each with a different EIN.

1. When there is only one entity record, OSPC prepares Form 2363-A to reflect the same entity data as that found on the pilot voucher entry. OSPC adds the words "Group Return" to the end of the name of the organization and assigns a separate EIN the new entity entry.

2. The deductibility code is 2 and filing requirement code is 3 (990 — Group Return). This permits both returns to post to BMF (one individual and one group return). The group return entry won’t appear in the cumulative list.

(1) The Exempt Organizations (EO) Standard Extract Program is a computer program that is run monthly (except in January) at the Martinsburg Computing Center (MCC), to extract entity and limited return information from EO accounts on the Business Master File (BMF).

(2) IRS employees, and, to the extent provided in IRC 6104 members of the general public may use Standard Extract listings

(3) Standard Extract data has proven useful in providing information on specific types or classes of organizations, without doing special programming to extract this data. Typical examples for using this data include:

1. Identify all organizations exempt under a specific IRC subsection

2. All status 20 organizations located within a certain Area Office (AO)

3. All organizations containing a specific group exemption number, activity code (see Document 6379, Exempt Organizations Management Information Systems Codes) or accounting period, etc..

(4) You may use downloadable EO files found on https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf, and data on the Return Information Control System (RICS) database, to obtain extracts previously handled by the standard extract program.

(1) The following management information reports are sent to the AO:

1. Private School Listing

2. Group Exemption Roster (Document 6023)

3. EO Private Foundation Listing

(1) The Cumulative List of organizations (CL) described in Internal Revenue Code of 1986 (IRC) 170(c), CL, commonly known as Publication 78, is a computer generated listing of names of organizations. These organizations have been determined to be entitled to receive tax deductible contributions by donors, as provided in IRC 170.

(2) The CL provides information and guidance on exempt organizations to both Service personnel and the public. With few exceptions, the CL includes only those organizations that hold a ruling or determination letter that specifically states that contributions to the organization are tax deductible.

(3) The exempt organization (EO) community has become increasingly dependent upon their listings in the CL to prove to potential contributors that contributions to them are deductible. The fact that an organization may hold a favorable determination letter is often not sufficient to satisfy some contributors, especially in those cases where the Service issued an organization’s letter many years ago.

(4) Generally, the CL program has been effective in identifying IRC 170 organizations. However, as with any computer-generated listing, it is only as good as the data extracted. Therefore, it is imperative that the EO entity data contained on the BMF be accurate. Every Service employee who issues a determination or conducts an examination of an exempt organization, is responsible for ensuring that the Master File reflects any actions taken and that any other errors identified on a Master File entity are corrected.

(1) To be included on the Cumulative List, an organization must have:

1. a Deductibility Code 1 or 4 (treaty) , and

2. a Subsection Code of 01, 03, 04, 08, 10, 13, 19, 50, 60 or 70, and

3. an Affiliation Code of 1, 2, 3, 6 or 8 (selects group centrals and independents but eliminates subordinates), and

4. a Status Code of 01, 02, or 25 (an active entity), and

5. a Form 990 Filing Requirement of 1, 2, 6 or 7, or Form 990–PF Filing Requirement of 1 , 2 or 3.

(2) IRC 501(c)(3) (referred to as subsection (c)(3)) entries for subordinates included in group exemptions or Group Return accounts are not included in the CL (Pub 78 data).

(3) Any organization that requests to be listed in the CL and has not been issued a ruling or determination letters, must apply for such a letter to be included in the CL. In the past, several dummy entries for widely known religious, charitable and educational organizations that had not formally applied for ruling or determination letters were added to the CL. This practice is no longer permitted under current CL procedures.

(4) Non-Exempt Charitable Trusts, BMF/Subsection Codes 90, 91 and 92 NECTS, are not included despite the other criteria. These are included on the BMF only for returns processing purposes.

(1) Inquiries regarding omissions, coding errors, etc. should be referred to the Cincinnati Area Office (AO) Customer Service Unit. If a special listing is requested or a systemic problem is suspected, refer to TE/GE HQ (SE:T:HQ:SS:BSP:SPP).

(2) Inquiries received at service centers must be forwarded to the Cincinnati AO for resolution and response.

(1) Exempt Organizations/Business Master File (EO/BMF) outputs consist of management information/statistical tabulation summaries.

(2) EO outputs consist of two general types:

1. Existing BMF outputs

2. EO/BMF outputs

(1) The following reports are generated from the EO/BMF:

Table	Title	Report Name
1	EO Return Posting Analysis (Statistical Summary)	180-7F-11
3	EO Entity Analysis (Statistical Summary)	180–7L-11
4	EO Returns Processed Statistical Summary	180–7O-11

(1) Standard Union Abbreviations - (AFL-CIO affiliated unless otherwise shown)

(2) Standard Nonunion Abbreviations

(3)

* Each State has separate GEN

(1) EO STs

(2) EO TF - These codes are present with SS 03 accounts only

(3) EO AF Codes

(1) * Denotes Zip Code Range for Determination of Correct District Office as follows: