part25-39

25.7.5 
Exempt Organizations Extracts and On-Line Programs

25.7.5.1 
(12-01-2002)
Overview of Standard Extract Program

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

  2. The output from this program may consist of the
    following:

    • computer printouts

    • mail labels, or

    • unedited magnetic tapes.

  3. Standard Extract listings are available for use
    by Service personnel, and, to the extent provided in IRC 6104, to members
    of the general public.

  4. Standard Extract data has proven useful in providing
    information on specific types or classes of organizations, without the need
    for special programming to extract such data. Typical examples of uses for
    this data have included:

    1. Identify all organizations exempt under a specific
      IRC subsection

    2. All status 20 organizations located within a certain
      AO

    3. All organizations containing a specific group exemption
      number, activity code or accounting period, etc.

  5. Downloadable Exempt Organization files found on “IRweb”
    and data on the RICS database may be used to obtain
    extracts previously handled by the standard extract program.

25.7.5.2 
(09-20-2006)
Reimbursable Extracts

  1. Taxpayers may obtain Standard, or customized extracts
    of disclosable data from the EO/BMF.

  2. This service is provided on a cost reimbursable
    basis effected through the issuance of a contract by the Modernization Information
    Technology & Security Services (MITS).

  3. Inquiries and requests should be directed to SE:T:BSP.
    Once the request is received by SE:T:BSP, it is documented and forwarded to
    MITS.

  4. MITS will prepare a contract and forward it to
    the requestor for signature. Upon receipt of the signed contract, MITS will
    order the extract in the next monthly running of the Standard Extract program.
    Normally, requestors will receive their extract by the 12th of the month following
    the receipt of the signed contract (30 to 60 days). An information booklet
    will also be sent.

25.7.5.2.1 
(12-01-2002)
Input Criteria (Reserved)

25.7.5.2.2 
(12-01-2002)
Selection Criteria (Reserved)

25.7.5.2.3 
(12-01-2002)
Sort Criteria (Reserved)

25.7.5.2.4 
(12-01-2002)
Output Criteria (Reserved)

25.7.5.2.5 
(09-20-2006)
Ordering Standard Extract Requests from Sources Within the Service

  1. Internal requests for EO Standard Extract listings
    must be submitted in writing to the Director, Office of Business Systems Planning,
    SE:T:BSP and should be signed at no less than the Division Chief level. Requests
    must state:

    1. What data is needed

    2. How the data should be sorted, and

    3. For what purpose the data is intended.

  2. Questions regarding the availability of desired
    data, or the sorting, or output format thereof, may be discussed with analysts
    within SE:T:BSP, by telephone, prior to formal submission of a request. Requests
    are normally received by the 15th day of the following month.

25.7.5.2.6 
(09-20-2006)
Ordering Standard Extract Requests from Outside Sources

  1. Requests for EO Standard Extract listings from
    sources outside the Service must be submitted in writing to the Director,
    Office of Business Systems Planning, SE:T:BSP, for appropriate response and
    processing of the request. Mail label output is not available to sources outside
    of the Service.

  2. All listings will be furnished on a cost reimbursement
    basis except upon decision by the MITS that requiring reimbursement would
    be inappropriate, for example, under the following circumstances:

    • A minimum cost is involved

    • The listing is for official use by a Congressional
      Committee, or by a Federal or State agency cooperating with the Service in
      a joint project, etc.

  3. Upon receipt of a request for a Standard Extract
    listing from a source outside the Service, SE:T:BSP and MITS will undertake
    all necessary coordination for approval, including, for example:

    • matters of disclosure

    • feasibility of complying with the request

    • computation of reimbursable costs

    • issuance of a contract

    • identification of target dates

25.7.5.3 
(12-01-2002)
Management Information Reports

  1. The following management information reports are
    forwarded to the AO:

    1. Private School Listing

    2. Group Exemption Roster (Document 6023)

    3. EO Private Foundation Listing

    4. Status 40 Register

25.7.5.3.1 
(12-01-2002)
Private School Certification Listing

  1. Private School Certification Listing is a list
    of private schools that have/have not certified their compliance with racial
    nondiscrimination requirements. The listings are produced each December.

  2. It consists of two listings for Dallas sequenced
    alphabetically by organization name.

    1. The first listing identifies private schools that
      have certified compliance.

    2. The second listing identifies private schools that
      have not certified compliance.

  3. Criteria for selecting organizations for the listing
    are as follows:

    Code Number The Form
    990 filing requirement is…
    Activity
    Code     		“046″
    or “047″

    		 “1″
    or “2″
    Foundation
    Code     		“11″

    		 “1″
    or “2″
    Foundation
    Code     		“10″

    		 “6″

  4. The Certification Question is on Schedule A, Part
    V, Question 35. Answers to the certification question are as follows:

    CODE ANSWER
    1 “YES”
    2 “NO”
    3 “Not Applicable”
    (N/A)
    3 Organization
    does not respond to our request for information.
    Thus if CODE It means…
    1, in
    position 1     		the certification
    question is answered “Yes”
    and the return is signed by
    an officer or trustee of the organization.
    2, in
    position 1     		the certification
    question is answered “NO”
    , or the certification question
    is answered “Yes”
    or “No”
    but there
    is no signature on the return; or all other situations not described in Code
    1 or Code 3.
    3, in
    position 1     		the answer
    to the certification question is “Blank”
    or there was
    no response to correspondence concerning the certification question; or there
    was no signature on the return and no response to correspondence. Or, the
    certification question is answered “Yes”
    and the return
    is properly signed.
    1, in
    position 2     		the certification
    question is answered “Yes.”
    2, in
    position 2     		the certification
    question is answered “No.”
    3, in
    position 2     		the answer
    is left blank.
    1, in
    position 3     		the return
    was signed by an officer or trustee of the organization.
    2, in
    position 3     		there
    is no signature on the return.
    3, in
    position 3     		there
    is no signature on the return and no response to correspondence.

25.7.5.3.2 
(09-20-2006)
Group Exemption Roster

  1. The Group Exemption Roster is designed to serve
    as a convenient reference and to provide key data in the following areas:

    1. Processing applications for exemption (EACS/EDS)

    2. Preparing vouchers for the Master File systems

    3. Processing required returns from EOs

    4. Responding to information requests concerning organizations
      holding group exemptions.

  2. The Group Exemption Roster, Document 6023, is
    produced semi-annually in February and August. The document contains:

    1. A table of Master File abbreviations for organizations
      holding group exemptions.

    2. An alphabetic listing of all central organizations
      covered by a group exemption still in effect.

    3. A listing, in numeric sequence by Group Exemption
      Number, of all active group rulings.

  3. The alphabetic listing will show all accounts
    with:

    1. an Affiliation Code of “6″
      or “8″
      (parent)

    2. the Parent’s name (50 characters)

    3. EIN

    4. GEN

    5. Ruling date

    6. Subsection Code

    7. Classification Code(s)

    8. Status Code

    9. File Folder Number

    10. Primary Activity Code

    11. Deductibility Code and Year

    12. the City and State where the parent is currently
      located

  4. At the end of the alphabetic listing, following
    the last account, is the total number of active central organizations as of
    the revision date. The numeric listing contains the same organizations in
    GEN order but will also show the number of subordinate organizations with
    the same GEN (Number of Local Affiliates or NLA) . This information may be
    used to reply to inquiries concerning the number of active subordinates with
    the same GEN. It also contains the parent EIN and GEN.

  5. The roster can be used to identify organizations
    that may be covered by a group ruling.

25.7.5.3.3 
(12-01-2002)
EO Private Foundation Listing

  1. The EO Private Foundation Listing is a list of
    all active BMF accounts with an EO Foundation Code of “02″
    , “03″
    , or “04.”
    It is produced each February
    and is sorted by state, so that each state can be found separately. Within
    each state, the listing is sorted by Asset Code (high to low), and finally
    alphabetically. This means that the Asset Code “9’s”
    will
    appear first alphabetically, then down to the zeros being last. The Asset
    Code is printed on the first line of each account on the right-hand side.

  2. At the end of each state, there is a summary of
    accounts for that state showing the total number of private foundations in
    that state by Asset Code. We have also included a summary of the Income Codes,
    even though the Income Code does not show on any listing page. This is for
    statistical purposes.

  3. Organizations with a Foundation Code ”
    02,”
    exempt operating foundations, and “03,”
    operating
    foundation, will have the literal “OP”
    (operating foundation)
    reflected in the “Foundation Type”
    field. Organizations
    with a Foundation Code “04,”
    non-operating, will show
    the literal “NO.”

  4. The format for the listing and an explanation
    of the fields is shown in Exhibit 25.7.5–5.

25.7.5.3.4 
(09-20-2006)
Status 40 Register

  1. EO Entity in the Ogden Submission Processing Center
    (OSPC) works the Status 40 Register from an automated system. Hard copies
    of the register is no longer generated.

Exhibit 25.7.5-1 

(12-01-2002)
Exempt Organizations Standard Extract Listing (Reserved)

RESERVED

Exhibit 25.7.5-2 

(12-01-2002)
Activity Code Number of Exempt Organizations

Code Religious Activities
001 Church,
Synagogue, etc.
002 Association
of convention of churches
003 Religious
order
004 Church
Auxiliary
005 Mission
006 Missionary
activities
007 Evangelism
008 Religious
publishing activities
  Book store
(use 918)
  Genealogical
activities (use 904)
029 Other
religious activities
   
Code Schools, Colleges and Related Activities
030 School,
college, trade school, etc.
031 Special
school for the blind, handicapped, etc.
032 Nursery
school
  Day care
center (use 574)
033 Faculty
group
034 Alumni
association or group
035 Parent
or parent teachers association
036 Fraternity
or sorority
  Key club
(use 323)
037 Other
student society or group
038 School
or college athletic association
039 Scholarships
for children of employees
040 Scholarships
(other)
041 Student
loans
042 Student
housing activities
043 Other
student aid
044 Student
exchange with foreign country
045 Student
operated business
  Financial
support of schools, colleges, etc. (use 602)
  Achievement
prizes or awards (use 914)
  Student
book store (use 918)
  Student
travel (use 299)
  Scientific
research (See Scientific Research Activities)
046 Private
School
059 Other
school related activities
   
Code Cultural, Historical or Other Educational Activities
060 Museum,
zoo, planetarium, etc.
061 Library
062 Historical
site, records or reenactment
063 Monument
064 Commemorative
event (centennial, festival, pageant etc.)
065 Fair
088 Community
theatrical group
089 Singing
society or group
090 Cultural
performances
091 Art exhibit
092 Literary
activities
093 Cultural
exchanges with foreign country
094 Genealogical
activities
… Achievement
prizes or awards (use 914)
… Gifts
or grants to individual (use 561)
… Financial
support of cultural organizations (use 602)
119 Other
cultural or historical activities
   
Code Other Instruction and Training Activities
120 Publishing
activities
121 Radio
or television broadcasting
122 Producing
films
123 Discussion
groups, forums, panels, lectures, etc.
124 Study
and research (non-scientific)
125 Giving
in formation or opinion (see also Advocacy)
126 Apprentice
training
… Travel
tours (use 299)
149 Other
instruction and training
   
Code Health Services and Related Activities
150 Hospital
151 Hospital
auxiliary
152 Nursing
or convalescent home
153 Care and
housing for the aged (see also 382)
154 Health
clinic
155 Rural
medical facility
156 Blood
bank
157 Cooperative
hospital service organization
158 Rescue
and emergency service
159 Nurses’
register or bureau
160 Aid to
the handicapped (see also 031)
161 Scientific
research (diseases)
162 Other
medical research
163 Health
insurance (medical, dental, optical, etc.)
164 Prepaid
group health plan
165 Community
health planning
166 Mental
health care
167 Group
medical practice association
168 In-faculty
group practice association
169 Hospital
pharmacy, parking facility, food services, etc.
179 Other
health services
   
Code Scientific Research Activities
180 Contract
or sponsored scientific research for industry
181 Scientific
research for government Scientific research (diseases) (use 161)
199 Other
scientific research activities
   
Code Business & Professional Organizations
200 Business
promotion (chamber of commerce, business league, etc.)
201 Real-estate
association
202 Board
of trade
203 Regulating
business
204 Better
Business Bureau
205 Professional
association
206 Professional
association auxiliary
207 Industry
trade shows
208 Convention
displays
  Testing
products for public safety (use 905)
209 Research,
development and testing
210 Professional
athletic league
  Attracting
new industry (use 403)
  Publishing
activities (use 120)
  Insurance
or other benefits for members (see Employee or Membership Benefit Organizations)
211 Underwriting
municipal insurance
212 Assigned
risk insurance activities
213 Tourist
bureau
219 Other
business or professional group
   
Code Farming and Related Activities
230 Farming
231 Farm bureau
232 Agricultural
group
233 Horticultural
group
234 Farmers’
cooperative marketing or purchasing
235 Financing
crop operations
  FFA, FHA,
4-H club, etc. (use 322)
  Fair (use
065)
236 Dairy
herd improvement association
237 Breeders
association
249 Other
farming and related activities
   
Code Mutual Organizations
250 Mutual
ditch, irrigation, telephone, electric company or the like organization
251 Credit
Union
252 Reserve
funds or insurance for domestic building and loan association, cooperative
bank, or mutual savings bank
253 Mutual
insurance company
254 Corporation
organized under an Act of Congress (see also 904)
… Farmer’s
cooperative marketing or purchasing (use 234)
… Cooperative
hospital service organization (use 157)
259 Other
mutual organization
   
Code Employee or Membership Benefit Organizations
260 Fraternal
beneficiary society, order, or association
261 Improvement
of conditions of workers
262 Association
of municipal employees
263 Association
of employees
264 Employee
or member welfare association
265 Sick,
accident, death, or similar benefits
266 Strike
benefits
267 Unemployment
benefits
268 Pension
or retirement benefits
269 Vacation
benefits
279 Other
services or benefits to members or employees
   
Code Sports, Athletic, Recreational and Social Activities
280 Country
club
281 Hobby
club
282 Dinner
club
283 Variety
club
284 Dog club
285 Women’s
club
… Garden
club (use 356)
286 Hunting
or fishing club
287 Swimming
or tennis club
288 Other
sports club
… Boys Club,
Little League, etc. (use 321)
296 Community
center
297 Community
recreational facilities (park, playground, etc.)
298 Training
program
299 Travel
hours
300 Amateur
athletic association
… School
or college athletic association (use 038)
301 Fund raising
athletic or sports event
317 Other
sports or athletic activities
318 Other
recreational activities
319 Other
social activities
   
Code Youth Activities
320 Boy Scouts,
Girl Scouts, etc.
321 Boys Club,
Little League, etc.
322 FFA, FHA,
4-H club, etc.
323 Key club
324 YMCA,
YWCA, YMHA, etc.
325 Camp
326 Care and
housing of children (orphanage, etc.)
327 Prevention
of cruelty to children
328 Combat
juvenile delinquency
349 Other
youth organization or activities
   
Code Conservation, Environmental and Beautification Activities
350 Preservation
of natural resources (conservation)
351 Combating
or preventing pollution (air, water, etc.)
352 Land acquisition
for preservation
353 Soil or
water conservation
354 Preservation
of scenic beauty
  Litigation
(see Litigation and Legal Aid Activities)
  Combat
community deterioration (use 402)
355 Wildlife
sanctuary or refuge
356 Other
conservation, environmental or beautification activities
   
Code Housing Activities
380 Low-income
housing
381 Low and
moderate income housing
382 Housing
for the aged (see also 153)
  Nursing
or convalescent home (use 152)
  Student
housing (use 042)
  Orphanage
(use 326)
398 Instruction
and guidance on housing
399 Other
housing activities
   
Code Inner City or Community Activities
400 Area development,
redevelopment or renewal
… Housing
(see Housing Activities)
401 Homeowners’
association
402 Other
activity aimed at combating community deterioration
403 Attracting
new industry or retaining industry in an area
404 Community
promotion
  Community
recreational facility (use 297)
… Community
center (use 296)
405 Loans
or grants for minority businesses
… Job training,
counseling, or assistance (use 566)
… Day care
center (use 574)
… Civil
rights activity (see Civil Rights Activities)
… Referral
service (social agencies) (use 569)
… Legal
aid to indigents (use 462)
406 Crime
prevention
407 Volunteer
firemen’s organization or auxiliary
… Rescue
squad (use 158)
408 Community
service organization
429 Other
inner city or community benefit activities
   
Code Civil Rights Activities
430 Defense
of human and civil rights
431 Elimination
of prejudice and discrimination (race, religion, sex, national origin, etc.)
432 Lessen
neighborhood tensions
… Litigation
(see Litigation and Legal Aid Activities)
… Legislative
and political activities (see that caption)
449 Other
civil rights activities
   
Code Litigation and Legal Aid Activities
460 Public
interest litigation activities
461 Other
litigation or support of litigation
462 Legal
aid to indigents
463 Providing
bail
465 Plan under
IRC 120 (including IRC 501(c)(20) organizations)
   
Code Legislative and Political Activities
480 Propose,
support, or oppose legislation
481 Voter
information on issues or candidates
482 Voter
education (mechanics of registering, voting, etc.)
483 Support,
oppose, or rate political candidates
484 Provide
facilities or services for political campaign activities
509 Other
legislative and political activities
   
Code Advocacy — Attempt to influence public opinion concerning:
510 Firearms
control
511 Selective
Service System
512 National
defense policy
513 Weapons
systems
514 Government
spending
515 Taxes
or tax exemption
516 Separation
of church and state
517 Government
aid to parochial schools
518 U.S. foreign
policy
519 U.S. military
involvement
520 Pacifism
and peace
521 Economic
political system of U.S.
522 Anti-communism
523 Right
to work
524 Zoning
or rezoning
525 Location
of highway or transportation system
526 Rights
of criminal defendants
527 Capital
punishment
528 Stricter
law enforcement
529 Ecology
or conservation
530 Protection
of consumer interests
531 Medical
care system
532 Welfare
system
533 Urban
renewal
534 Busing
students to achieve racial balance
535 Racial
integration
536 Use of
intoxicating beverage
537 Use of
drugs or narcotics
538 Use of
tobacco
539 Availability
of erotica
540 Sex education
in public schools
541 Population
control
542 Birth
control methods
543 Legalized
abortion
559 Other
matters
   
Code Other Activities Directed to Individuals
560 Supplying
money, goods or services to the poor
561 Gifts
or grants to individuals (other than scholarships)
  Scholarships
(other) (use 040)
  Student
loans (use 041)
562 Other
loans to individuals
563 Marriage
counseling
564 Family
planning
565 Credit
counseling and assistance
566 Job training,
counseling, or assistance
567 Draft
counseling
568 Vocational
counseling
569 Referral
service (social agencies)
572 Rehabilitating
convicts or ex-convicts
573 Rehabilitating
alcoholics, drug abusers, compulsive gamblers, etc.
574 Day care
center
575 Services
for the aged (see also 153 and 382)
… Training
of or aid to the handicapped (see 031 and 160)
   
Code Activities Directed to Other Organizations
600 Community
Chest, United Way, etc.
601 Booster
club
602 Gifts,
grants, or loans to other organizations
603 Non-financial
services or facilities to other organizations
   
Code Other Purposes and Activities
900 Cemetery
or burial activities
901 Perpetual
care fund (cemetery, columbarium, etc.)
902 Emergency
or disaster aid fund
903 Community
trust or component
904 Government
instrumentality or agency (see also 254)
905 Testing
products for public safety
906 Consumer
interest group
907 Veterans’
activities
908 Patriotic
activities
909 Non-exempt
charitable trust — 4947(a)(1)
910 Domestic
organization with activities outside U.S.
911 Foreign
organization
912 Title
holding corporation
913 Prevention
of cruelty to animals
914 Achievement
prizes or awards
915 Erection
or maintenances of public building or works
916 Cafeteria,
restaurant, snack bar, food service, etc.
917 Thrift
shop, retail outlet, etc.
918 Book,
gift, or supply store
919 Advertising
920 Loans
or credit reporting
921 Loans
or credit reporting
922 Endowment
fund or financial reporting
923 Indians
(tribes, cultures, etc.)
924 Traffic
or tariff bureau
925 501(c)(1)
with 50% deductibility
926 Government
instrumentality other than 501©
927 Fund raising
928 Non-exempt
charitable trust — 4947(a)(2)
931 Withdrawal
liability payment fund
990 Section
501(k) child care organization
994 170(b)(1)(A)(vi)
determinations
995 509(a)(2)
determinations
998 Denials,
failed to establish or refusal to rule

Exhibit 25.7.5-3 

(12-01-2002)
Private School Certification Listing

This image is too large to be displayed in the current screen.

Please click the link to view the image.

KEY
(1) Organization
Name
(2) EIN
(3) Certification
Code
(4) Document
Locator Number (DLN)
(5) Address
(6) City
(7) State
(8) Zip Code
(9) 990T Filing
Requirement
(10) Activity
Code (ACT)
(11) Foundation
Code
(12) Tax Period

Exhibit 25.7.5-4 

(12-01-2002)
Group Exemption Roster

This image is too large to be displayed in the current screen.

Please click the link to view the image.

EXPLANATION OF GROUP EXEMPTION ROSTER
• Name of
Organization (first 50 characters)
• Subsection
Code
• Group
Exemption Number (GEN)
• EIN
• City and
State (where central organization is located)
• Ruling
Date of Group Exemption Letter

Exhibit 25.7.5-5 

(12-01-2002)
Key – EO Private Foundation Listing (Reserved)

RESERVED

Exhibit 25.7.5-6 

(12-01-2002)
Status 40 Register (Reserved)

RESERVED

Law Offices of Darrin T. Mish, PA

100 S. Edison Ave. Suite A, PO Box 3414, Tampa, FL 33606 (813) 229-7100
Made with Semiologic Pro • Colorblock-blue skin by Techie Coach