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Part 25. Special Topics

Chapter 7. Exempt Organizations Business Master File

Section 1. Exempt Organizations/Business Master File and Support Processing

25.7.1  Exempt Organizations/Business Master File and Support Processing

25.7.1.1  (09-20-2006)
Overview of Exempt Organizations Business Master File

  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 is referred to as the EO/BMF. The EO/BMF was initially established as the result of a questionnaire sent to half a million organizations shown as tax exempt according to Service records. Selected exemption data was then posted to the EOMF from the responses received.

  3. The EOMF was subsequently updated by the Area Office (AO) and Headquarters' (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), and vouchers prepared by various Service functions. Returns received, Examination results, Collection activity, etc., were also posted to the EOMF.

25.7.1.1.1  (12-01-2002)
EO/BMF Description

  1. The EO/BMF, consisting of magnetic tape records, constitutes the basic record source of the Service for exempt organizations. Each record is divided into two segments:

    1. An entity module consisting of data identifying and describing the exempt organization and its exemption, and

    2. A return section consisting of data from exempt organization returns and examinations.

  2. In general, organizations included on the EO/BMF are organizations for which an application for exemption has been processed. These include the following types of organizations:

    1. Independent organizations covered by individual rulings or determination letters, except individual churches and synagogues affiliated with well-known religious denominations.

    2. Organizations covered by group exemption letters and required to file exempt organization returns (including both central and subordinate organizations), except subordinate units of Federally-chartered organizations exempt under IRC 501(c)(1). These organizations are controlled and regulated by another government agency and subject to the supervision, periodic audit and examination procedures of the agency (e.g., Federal Credit Unions, Federal Land Banks, Federal Land Bank Association, and Federal Intermediate Credit Banks).

    3. State-chartered credit unions covered by group returns which are included in group exemptions may be omitted from the EO/BMF at the discretion of the appropriate Area Office Manager.

25.7.1.1.2  (12-01-2002)
Elements and Use of the EO/BMF

  1. The EO/BMF produces management information reports, tables, rosters, and other lists to accommodate HQ and Area Office needs for exempt organization information.

  2. The Martinsburg Computing Center (MCC) maintains the tape file, which produces Master File tables for HQ and AOs and refers the tapes to the service centers or Detroit Computing Center (DCC) for production of appropriate printouts.

25.7.1.2  (12-01-2002)
EO/BMF Submodule Records

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

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

25.7.1.2.1  (09-20-2006)
EO Entity Record

  1. The EO Entity Record for each organization consists of the unique information identifying the organization as having been granted tax exempt status.

    See Title
    IRM 25.7.2 EO/BMF Processing Procedures
    Exhibit 25.7.1–1 EO/BMF Name Abbreviations
    Exhibit 25.7.1–2 Table of EO Status, Foundation and Affiliation Codes
    Exhibit 25.7.1–3 Table of EO Subsection and Classification Codes

25.7.1.2.2  (12-01-2002)
Transaction Codes

  1. Changes are made to an EO/BMF account using IDRS CC EOREQ/EOCHG or EACS.

  2. EO entity changes are input with Document Code 80 or 81. Each of these Document Codes indicates special processing on the BMF. Both Document Codes will create an EO Section or EO Submodule on the BMF.

    1. When Document Code 80 is used, it changes only the account for the EIN input.

    2. Document Code 81 changes the GEN File at MCC and updates all accounts with a common GEN on the BMF.

  3. Form 2363A, Exempt organization BMF Entity Change, or CC EOCHG is used to input Transaction Codes (TCs) 000, 012, 013, 014 and 016 onto the BMF.

    1. If the transaction is for one account, an EIN must be present.

    2. TC 016 (Document Code 81) can also be used to change entity data to all organization(s) exempt under the same Group Exemption Number (GEN).

25.7.1.2.3  (09-20-2006)
Transaction Code Descriptions

  1. Transaction Code 000 — Document Code 80

    1. Use when the EIN is not on the BMF. It can also be used to establish 941 Filing Requirements simultaneously.

    2. Use TC 000 when adding a new organization that is a member of a Group Ruling to the BMF. This TC is primarily for service center use, but AOs or HQ may occasionally need to establish a subordinate unit.

    3. Use when adding an EO/BMF account that is not a member of a Group Ruling.

  2. Transaction Code 000 — Document Code 81

    1. Use if the EIN is not on the BMF and a new subordinate is being added to an existing GEN, or if a new Group Ruling has been granted and the subordinates are being added to the BMF.

    2. When this TC is used, a TC 016, Document Code 81, Definer Code "D" must be input to create a complete EO/BMF entity on the MF.

      Note:

      For service center use only.

  3. Transaction Code 012 — Document Code 80

    1. Use to reopen an account that had all its filing requirements turned off. Must enter the Subsection/Classification codes and at least one EO Filing Requirement must be activated.

    2. Use when an EO/BMF account has filing requirements consisting entirely of 8’s. The filing requirements become 8’s because of a partial merge (TC 011) or when a TC 020 is posted.

  4. Transaction Code 013 — Document Code 80

    1. Use when the Organization/Primary Name is changed. TC 013 may also be used to change the name and address of the EO account.

  5. Transaction Code 014 — Document Code 80

    1. Use this code when changing the address of an organization.

    2. The care of (c/o) name and/or foreign or location addresses may also be input with this TC.

  6. Transaction Code 016 — Document Code 80

    1. Use when changing or adding exemption data to an account that is already on the BMF.

  7. Transaction Code 016 — Document Code 81

    1. Use when changing exemption data for all subordinates under one GEN Number. The input document must contain the " FROM GEN" and the Parent’s EIN and Name Control.

    2. This TC will generate a transaction identical to the input TC 016, for every subordinate on the GEN File with a common GEN.

25.7.1.2.4  (09-20-2006)
BMF Transaction Code Definer Codes

  1. Enter Definer Codes A, B, or C, as appropriate. Up to three TC Definer Codes may be input 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.

    1. For TC 012 and TC 016, a Definer Code is always required if a filing requirement for Form 990, 990T, 5227 or Not Required is input.

    2. When Definer Code A, B, or C is used, all or one may be present with TC 016, Document Code 80 or 81.

    3. When the TC is 012, Document Code 80, Definer Code A can be the only code present.

  2. The use and required input for each Definer Code are explained below.

25.7.1.2.4.1  (09-20-2006)
Definer Codes

  1. Definer Code A identifies a change being made to either the Subsection Code, Classification Code, EO Filing Requirement, or the Type of Foundation Code (TF), if applicable. The Type of Foundation Code is a required input for Subsection 501(c)(3) only. These fields are considered a set and the data for all must be entered even if 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 N/R 1).

    1. Definer Code A, Document Code 80 — TC must be 012 or 016. At least one filing requirement (990, 990PF, 990T, 5227 or Not Required) must be input. Subsection, Type of Foundation Code (if applicable), Classification Code and Accounting Period (FY) and Remarks (RM) must be input.

      Note:

      If 990–T FR is input, a 990 or 990PF must also be input.

    2. Definer Code A, Document Code 81 — TC must be 016, "FROM GEN" must be input. The Filing Requirement must be NR of 1. Subsection, Type of Foundation Code (if applicable), Classification Code and Remarks (RM) must be input.

  2. Definer Code B identifies a change being made to the Status Code and/or the Status Date. This is considered one field and all the data must be entered.

    1. Definer Code B, Document Code 80 — TC 016. Input Status Code and Date (YYYYMM) and Remarks (RM).

    2. Definer Code B, Document Code 81 — TC 016. Input "FROM GEN" . Input Status Code and Date (YYYYMM) and Remarks (RM).

  3. Definer Code C identifies a change being made to the Ruling Date and/or Affiliation Code.

    1. Definer Code C, Document Code 80 — TC 016. Input Ruling Date and/or Affiliation Code and Remarks (RM).

    2. Definer Code C, Document Code 81 — TC 016. Input "FROM GEN" . Input Ruling Date and/or Affiliation Code and Remarks (RM).

25.7.1.3  (12-01-2002)
Ogden Submission Processing Center (OSPC)

  1. All Form 990 series returns are now filed and processed at OSPC (beginning January 1997). Returns processing instructions are found in IRM Part 3, Submission Processing.

25.7.1.3.1  (09-20-2006)
Specific EO Return Elements on the BMF

  1. The following data elements are transcribed from exempt organization 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.

Exhibit 25.7.1-1  (12-01-2002)
EO/BMF Name Abbreviations

Standard Union Abbreviations
(AFL-CIO affiliated unless otherwise shown)
Name Abbreviation GEN
Air Line Dispatchers Association ADA  
Air Line Pilots Association; International APA  
Allied and Technical Workers District 50 International Union ATW-50 526
Allied Industrial Workers of America International Union AIWA 948
Aluminum Workers International Union AWU 1403
Amalgamated clothing Workers of America ACW 364
Amalgamated Meat cutters & Butcher Workmen of North America MCBW 92
Amalgamated Transit Unit (F/K/A SERE) ATU 155
Amalgamated Transit Union Women’s International Auxiliary ATU-Aux 813
American Communications Association (Ind.) ACA 834
American Federation of Government Employees AFGE 194
American Federation of Grain Millers AFGM 1060
American Federation of Labor and Congress of Industrial Organizations AFL-CIO 1338
American Federation of Labor and Congress of Industrial Organizations — Auxiliaries AFL-CIO Aux 1417
American Federation of Musicians of the U.S. and Canada AFM 122
American Federation of State, County and Municipal Employees SCME 1381
American Federation of Teachers AFT 787
American Federation of Technical Engineers FTE 720
American Flint Glass Workers Union of North American FGWU 710
American Newspaper Guild ANG 723
American Railway Supervisors ARS 811
Bakery and Confectionery Workers’ International Union of America BCWI 96
Bill Posters, Billers and Distributors of the U.S. and Canada International Alliance BPBD 1054
Boot & Shoe Workers Union BSWU 852
Bricklayers, Masons and Plasterers’ International Union of America BMPI 133
Brotherhood of Locomotive Engineers BLE 603
Brotherhood of Locomotive Engineers Auxiliary BLE-Aux 455
Brotherhood of Maintenance of Way Employees BMWE 438
Brotherhood of Maintenance of Way Employees Ladies Auxiliaries BMWE-Aux 1043
Brotherhood of Railroad Signalmen BRS 394
Brotherhood of Railway, Airline and Steamship Clerks, Freight Handlers BRAC 683
Brotherhood of Railway Carmen of America RCA 687
Brotherhood of Shoe and Allied Craftsmen NSAC 533
Brotherhood of Sleeping Car Porters, Train Chair Car Coach Porters & Attend. SCP 844
Brotherhood of Utility Workers of New England UWNE 775
Christian Labor Association of the United States of America (Ind.) CLA  
Cigar Maker’s International Union of America CIUA 100
Communication Workers of America CWA 1102
Cooper’s International Union of North America CIU 340
Cordova District Fisheries Union CDFU 2326
Distillery, Rectifying, Wine and Allied Workers International Union DWAW 1336
Flight Engineers’ International Association FEIA 1167
Glass Bottle Blowers Association of the U.S. and Canada GBBA 183
Granite Cutter’s International Association of America GCIA 54
Hotel and Restaurant Employees’ and Bartenders International Union HREU 328
Independent Watchmen’s Association WA 2168
Insurance Workers International Union IWIU 1492
International Alliance of Theatrical State Employees & Moving Picture Operators LATSE 386
International Association of Fire Fighters LAFF 160
International Association of Fire Fighters Auxiliary LAFF-Aux 1386
International Association of Heat and Frost Insulators & Asbestos Workers AWIA 225
International Association of Machinists & Aerospace Workers LAM 264
International Association of Marble, Slate & Stone Polishers, etc. MSSP 354
International Brotherhood of Boilermakers, Iron Ship Builders, Blacksmiths BMIS 1252
International Brotherhood of Electrical Workers IBEW 64
International Brotherhood of Firemen and Oilers FOIB 329
International Brotherhood of Painters and Allied Trades BPAT 444
International Brotherhood of Potters and Allied Workers BOP 334
International Brotherhood of Teamsters, Chauffeurs, Warehousemen & Helpers of America (Ind.) TCWH 320
International Chemical Workers Union ICWU 793
International Die Sinker’s Conference DSC 816
International Guards Union of America GUA 1266
International Jewelry Workers Union IJWU 780
International Ladies Garment Workers Union ILGW 375
International Leather Goods, Plastic & Novelty Workers Union LGPW 692
International Longshoremen’s and Warehousemen’s Union ILWU 576
International Longshoremens Association (Ind.) ILA 313
International McClass Sailboat Racing Association (Ind.) IMCCSRA 2307
International Mailers Union IMU 808
International Molders & Allied Workers Union MAWU 455
International Organization of Masters, Mates & Pilots MMPI 719
International Plate Printers, Die Stampers & Engravers Union of North America PPEU 699
International Printing Pressmen & Assistants Union of North America IPP 488
International Stereotypers & Electrotypes Union of North America ISEU 673
International Typographical Union of North America ITU 10
International Union of Electrical Radio and Machine Workers IUE 1095
International Union of Elevator Constructors ECI 680
International Union of Journeymen Horseshoers of the U.S. and Canada HSIU 960
International Union of Life Insurance Agents LIA 888
International Union of United Brewery, Flour Cereal, Soft Drinks and Distillery Workers of America BSDW 370
International Woodworkers of America IWA 716
Journeymen Barbers, Hairdressers, Cosmetologists & Proprietors A/K/A Barbers, Beauticians & Allied Industries BHCI/BBAI  
Laborers International Union of North America HCL 121
Laundry & Dry Cleaning Workers International Union LDCI 1479
Laundry & Dry Cleaning Workers International Union (Ind.) LWIU 485
Leather Workers International Union of America LWIUA 1511
Marine & Shipbuilding Workers of America, Industrial Union MSWA 484
Metal Polishers, Buffers, Platers & Helpers International Union MPBP 90
National Alliance of Postal & Federal Employees (F/K/A NAPE) NAPFE 913
National Association of Broadcast Employees & Technicians NABET 1536
National Association of Government Employees (Ind.) NAGE 2480
National Association of Letter Carriers of the U.S.A. NALC 685
National Association of Post Office Mail Handlers, Messengers and Group Leaders POMH 1439
National Congress of Industrial Waterproofing & Misc. Workers of America (Ind.) NCIWMWA 2315
National Federation of Federal Employees (Ind.) NFFE 193
National League of Postmasters of the U.S. (Ind.) NLP 765
National Marine Engineers Beneficial Assn. Of the U.S.A. MEBA 664
National Rural Letter Carriers’ Association (Ind.) RLCA 2377
National Treasury Employees Union (F/K/A NAIRE) (Ind.) NTEU 878
Office & Professional Employees International Union OEIU 940
Oil, Chemical & Atomic Workers International Union OCAW 1315
Operative Plasterer’s & Cement Masons International Association PCM 39
Pattern Makers’ League of North America PML 709
Railroad Yardmasters of America RYA 874
Railway Patrolmen’s International Union IURP 1161
Retail Clerks International Association RCIA 278
Retail, Wholesale & Department Store Union RWDS 635
Seafarers’ International Union of North America SIU 677
Service Employees International Union (F/K/A DSE) SEIU 647
Sheet Metal Workers International Association SMW 148
Stove, Furnace & Allied Appliance Workers International Union of North America SFAW 624
Textile Workers Union of America TWUA 166
Tobacco Workers International Union TWIU 521
Transport Workers Union of America TWU 694
United Association of Journeymen & Apprentices of the Plumbing & Pipe Fitting Industry PPF 297
United Automobile, Aerospace & Agricultural Workers of America UAW 427
United Brick & Clay Workers of America BCW 149
United Brotherhood of Carpenters & Joiners of America BCJ 143
United Cement, Lime & Gypsum Workers International Union CLGW 156
United Electrical, Radio & Machine Workers of Americ (Ind.) UE 735
United Furniture Workers of America FWA 822
United Garment Workers of America UGWA 284
United Glass & Ceramic Workers of North America GCW 582
United Hatters Cap & Military Workers International Union HCMW 94
United Mine Workers of America (Ind.) UMW  
United Paperworkers International Union (from the merger of PMPW & PSPM) UPIU 2506
United Plant Guard Workers of America (Ind.) PGW 1069
United Rubber, Cork, Linoleum & Plastic Workers of America RWA 165
United Shoe Workers of America SWA 378
United Slate, Tile & Composition Roofers, Damp & Waterproof Workers of Assn. RDWA 764
United Steelworkers of America USW 260
United Telegraph Workers UTW 1281
United Textile Workers of America UTWA 695
United Transport Service Employees of American International Union TSEA 712
United Transportation Union UTU 2025
Upholsterers’ International Union of N.A. UIUA 722
Utilities Workers Union of America UWUA 733
Window Glass Cutters League of America GCLA 2411
Wood, Wine & Metal Lathers’ International Union IUWM 272
Standard Nonunion Abbreviations
Name Abbreviation GEN
American Association of University Women AAUW 1180
American Medical Association AMA  
American Veterans of World War II AMVETS 838
Benevolent and Protective Order of Elks BPOE 527
Boy Scouts of America BSA 1761
Camp Fire Girls CFG 1409
Daughters of the American Revolution DAR 1050
Disabled American Veterans DAV 557
Future Farmers of America FFA 776
Girl Scouts of America GSA  
Knights of Columbus KC 188
National Association for the Advancement of Colored People NAACP 1531
Parents Teachers Association PTA *
Society for the Preservation and Encouragement of Barbershop Quartet Singing of America SPEBSQA 943
Veterans of Foreign Wars VFW *
Young Men’s Christian Association YMCA  
Young Women’s Christian Association YWCA  

* Each State has separate GEN

Exhibit 25.7.1-2  (09-20-2006)
Table of EO Status, Foundation, and Affiliation Codes

EO Status Codes
Status Code Definition
00/blank EO Section established without a status
01 Unconditional Exemption—Active
02 Conditional Exemption—Active
06 State operated university or college filing Form 990T
07 Church filed a Form 990T—Active
10 Pre-Examination of Church—Active
11 School Certification—Active
12 A Formal Exemption Not Granted—filing an EO Return—Active Form 990 Under IRC 4947(a)(1); Form 990PF Under IRC 4947(a)(1); Form 5227—Non-Exempt Charitable Trust.
18 Temporary Revocation of Private Foundation (Trust) (Required to File 990PF and 1041)—Active
19 Revocation of Private Foundation (Required to File 990PF and 1120)—Active
20 Termination—Inactive (Out of Business, etc.)
21 Unable to Locate—Inactive/Active (New Address Needed)
22 Revocation—Inactive
23 507(a) Termination—Inactive
24 507(b)(1)(A) Termination—Inactive
25 507(b)(1)(B) Termination—Inactive
26 Termination Merger—Inactive
28 No Longer Member of Group Ruling
29 A Group Ruling Has been Dissolved
30 Churches Voluntarily filing Form 990 (beginning 2001)
31 Small Organizations, other than Private Foundations (beginning 2001)
32 Non-Responders to CP 140 (beginning 2001)
33 Foreign Private Foundations described in IRC 4948(b) (beginning 2001)
34 IRC 527 Political Organization (beginning 2001)
35 Canadian Charities without Foundation Classification
36 Non IRC 501©(3), (9), or (17) filers — No official exemption
40 Application Pending—Inactive—No Exemption
41 No Reply to Solicitation—Inactive—No Exemption
42 Extension of Time to File (TC 460)/posting payments to 1st EO Return
70 Denied—Inactive—No Exemption Granted
71 Incomplete Application—No Exemption Granted
72 Refusal to Rule—Inactive—No Exemption Granted
98 Terrorist Organization - No Exemption
99 Exam dump code - No exemption
EO Foundation Codes—These codes are present with SS 03 accounts only
Foundation Code Definition
02 Private operating foundation exempt from payment of section 4940 taxes on investment income
03 Private operating foundation
04 Private non-operating foundation
09 Suspense (a specific type not identified)
10 Church—Section 170(b)(1)(A)(i)
11 School—Section 170(b)(1)(A)(ii)
12 Hospital—Section 170(b)(1)(A)(iii)
13 Organizations operated for the benefit of a college or university—Section 170(b)(1)(A)(iv)
14 Federal, State or local government unit—Section 170(b)(1)(A)(v)
15 Organization receiving support from governmental unit or general public—Section 170(b)(1)(A)(vi)
16 General, public charity—Section 509(a)(2)
17 Public charity supporting (FC 09–15)—Section 509(a)(3)
18 Public safety—Section 509(a)(4)
EO Affiliation Codes
Affiliation Code Definition
   
   
3 Independent organization
6 Central Organization (Group Ruling-Non-Church)
7 Intermediate Organization (Group Ruling)
8 Central Organization (Group Ruling-Church)
9 Subordinate

Exhibit 25.7.1-3  (09-20-2006)
Table of EO Subsection and Classification Codes

Subsection
Code 		Classification
Code 		Classification Subsection
01 1 Government instrumentality 501(c)(1)
02 1 Title-holding corporation 501(c)(2)
03 1 Charitable Organization 501(c)(3)
03 2 Educational organization 501(c)(3)
03 3 Literary organization 501(c)(3)
03 4 Organization to prevent cruelty to animals 501(c)(3)
03 5 Organization to prevent cruelty to children 501(c)(3)
03 6 Organization for public safety testing 501(c)(3)
03 7 Religious organization 501(c)(3)
03 8 Scientific organization 501(c)(3)
04 1 Civic league 501(c)(4)
04 2 Local association of employees 501(c)(4)
04 3 Social welfare organization 501(c)(4)
05 1 Agriculture organization 501(c)(5)
05 2 Horticulture organization 501(c)(5)
05 3 Labor organization 501(c)(5)
06 1 Board of Trade 501(c)(6)
06 2 Business league 501(c)(6)
06 3 Chamber of Commerce 501(c)(6)
06 4 Real estate board 501(c)(6)
07 1 Pleasure, recreational, or social club 501(c)(7)
08 1 Fraternal beneficiary society, order or association 501(c)(8)
09 1 Voluntary employees’ beneficiary association (Non-government) 501(c)(9)
09 2 Voluntary employees’ beneficiary association (Government emp.’s) 501(c)(9)
10 1 Domestic fraternal societies and associations 501(c)(10)
11 1 Teachers’ retirement fund association 501(c)(11)
12 1 Benevolent life insurance association 501(c)(12)
12 2 Mutual ditch or irrigation company 501(c)(12)
12 3 Mutual or cooperative telephone company 501(c)(12)
12 4 Mutual electric company, mutual water company, etc. 501(c)(12)
13 1 Burial association 501(c)(13)
13 2 Cemetery company 501(c)(13)
14 1 Credit Union 501(c)(14)
14 2 Other mutual corporation or association 501(c)(14)
15 1 Mutual insurance company or association other than life or marine 501(c)(15)
16 1 Corporation financing crop operation 501(c)(16)
17 1 Supplemental unemployment compensation trust or plan 501(c)(17)
18 1 Employee funded pension trust (created before 6–25–59) 501(c)(18)
19 1 Post or organization of war veterans 501(c)(19)
20 1 Legal Services Organization 501(c)(20)
21 1 Black lung 501(c)(21)
22 1 Multiemployer Pension Plan 501(c)(22)
23 1 Veterans Association Founded Prior to 1880 501(c)(23)
24 1 Trust described in Section 4049 of ERISA 501(c)(24)
25 1 Title Holding Corporation or Trust 501(c)(25)
26 1 State-sponsored High-Risk Health Insurance Org. Effective (1/1/99) 501(c)(26)
27 1 State-sponsored Worker’s Compensation Reinsurance Organization (Effective 1/1/99) 501(c)(27)
28 1 National Railroad Retirement Investment Trust Classification 501(c)(28)
40 1 Apostolic and religious organization 501(d)
50 1 Cooperative hospital service organization 50(1e)
60 1 Cooperative service organizations of operating education org.’s 501(f)
70 1 Child care under 501(k) 501(k)
71 1 Charitable Risk Pool (Effective 1/1/99) 501(n)
80 1 Farmers’ Cooperative 521
81 1 Qualified State-Sponsored Tuition Program 529
82 1 IRC 527 82
90 1 Non-exempt charitable trust 4947(a)(2) (Split Interest) 4947(a)(2)
91 1 Non-exempt charitable trust (Public Charity) 4947(a)(1)
92 1 Non-exempt charitable trust (Trust treated as Private Foundation) 4947(a)(1)
93 1 Taxable Farmer’s Cooperative 1381(a)(2)

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