- 25.7.2.1 Overview of EO/BMF Processing Procedures
- 25.7.2.2 Request for IDRS Input
- 25.7.2.3 Form 2363A Preparation Instructions
- Exhibit 25.7.2-1 Table of EO Subsection and Classification Codes
- Exhibit 25.7.2-2 Table of EO Status, Foundation, and Affiliation Codes
- Exhibit 25.7.2-3 Universal Location Codes
- Exhibit 25.7.2-4 State Abbreviations
- Exhibit 25.7.2-5 BMF Filing Requirements
- Exhibit 25.7.2-6 North American Industry Classification System (NAICS CODES)
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This section provides guidance to the Area Office (AO) and HQ personnel engaged in exempt organization and EO/BMF programs in carrying out their responsibilities under the EO/BMF system. This includes:
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Preparing and processing EO/BMF vouchers,
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Processing exempt organization returns, and
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Using EO/BMF output to help in administering the exempt organization provisions of law, particularly in monitoring and enhancing compliance.
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Under the EO/BMF system, there are records on tape which contain data essential to administer the Exempt Organization (EO) functions. Such data consists of:
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Name and address,
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Filing requirements,
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Filing history,
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Type of organization,
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Internal Revenue Code (IRC) subsection under which an organization is currently recognized as exempt, have been denied, or failed to establish exemption since January 1981, or the exemption of which has been revoked or terminated after December 1980.
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In January 1981, the Exempt Organization Master File (EOMF) merged with the BMF. Generally, only active EOMF accounts were placed on the BMF. The inactive accounts (except revoked private foundations) were placed on an EO Inactive Retention Register (EOIRR) for research purposes.
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All active EOMF accounts were placed on the BMF with a BMF Entity Module and an "EO Submodule" or "EO Section."
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A Transaction Code (TC) 000, Document Code 04, 63, 80 or 81 creates the BMF portion of the EO/BMF Entity Module and contains the following information:
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Employer Identification Number (EIN)
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Name Control (NC) and Check Digit (CD)
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Establishment Date
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Employment Code (EC)
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Fiscal Year/Month (FYM)
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Filing Requirement Code (FRC)
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Reserve
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BMF Print Name Lines
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Address/City/State and Zip
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Primary Location Code (PLC)
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BMF Entity Module — Integrated Data Retrieval System (IDRS) Command Code’s (CC) BNCHG or EOCHG can change the BMF Entity Module information, as specified below.
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EIN — Entity Control assigns this number and each organization should have only one number. Entity Control can only change the number with a TC 011, Document Code 63. This provides for consolidation of all tax modules for an organization on BMF, under one EIN (in either an active or inactive status) and thus preserve returns data. We must refer all EIN changes to the Ogden Submissions Processing Service Center (OSPC) to initiate the action, Attn: Entity Control Unit.
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NC — The name control is created by coding the organization’s name. CC EOCHG with a Document Code of 80, TC 013 or 016 on IDRS, can only change the name control.
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CD — The check digit is created from the EIN when the account posts to the BMF. It cannot be changed.
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Establishment Date — The establishment date is the date that the organization started business or was established on the BMF. A TC 000 creates the establishment date and It cannot be changed.
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EC — This code identifies the Type of Employment Taxes that an organization is or is not required to pay. A Document Code 63 or 80 can change this code.
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FYM — The FYM is created when the organization is established on the BMF or when the first return is posted. Document Code 63 or 80 can change it.
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FRC — Under certain conditions, exempt organizations can have a BMF FRC (Forms 941, 720, 940, 943, 1120, 1041 or 1065, etc.). These FRC’s can be changed with a Document Code 63 or 80. We can only change the positive EO FRC’s (Forms 990, 990T, 990PF and 5227) with a Document Code 80. To delete an EO filing requirement, use a Document Code 63.
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Print Name Lines — Four name lines are created from the EO Section in the following order:
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Organization Name
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Sort Name
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Foreign/Location Address
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C/O Name (in care of name)
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The BMF Print Name Lines can only be changed with a Document Code 80. The Print Name Lines are used for the BMF outputs, such as notices, transcripts, etc. These name lines are not used for the EO Return Mailing Labels.
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Address/City/State and Zip — A Document Code 63 or 80 can change the address data from the return.
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Primary Location Code (PLC) — The PLC is the Area Office code based on the address where the taxpayer receives mail. The BMF should generate the PLC, or we can create or change it by CC BNCHG, Document Code 63 or 50. The PLC is issued to identify the service center controlling the account.
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A TC 000, Document Code 80 or 81 creates the EO Submodule (EO Section) of the EO/BMF Entity Module for a new entity. If the entity is already on the BMF, a TC 016 with a Document Code 80 or 81, creates the EO Section.
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CC EOCHG can only change the information on the EO Submodule (EO Section) as identified below. The Submodule contains the following information:
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Subsection (SS) — Current and Prior — Identifies the IRC Section under which the organization is exempt. It also determines the type of return the organization must file. The current SS should be shown on IDRS CC INOLE, BMFOL, or ENMOD. If an incorrect Subsection is on the BMF with a Status 06, 07, 10, 11, 40 or 41, it can be deleted with the input of Document Code 99.
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Classification Code (CL) — This code identifies the type of organization or the purpose for which it was established. One to four different codes may be present. The CL should be shown on IDRS CC INOLE, BMFOL, or ENMOD.
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Status Code (ST) — Current and Prior Status — This code shows the status of the organization. The code identifies if the organization has been granted an exemption or, if it has been applied for, revoked or terminated. The Area Office (AO)) normally establishes the ST when the exemption is granted, denied or revoked. However, Ogden Submission Processing can establish ST Codes 06, 07, 10, 11, 12, 20, 40 and members of a Group Ruling. Also, Ogden Submission Processing must input Status 01 in situations when:
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An entity is found in a closed status on EACS/EDS.
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Or a copy of a determination letter has been received,
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Or to reestablish a good status after Status 20 or 21 has posted.
Note:
The current ST should be shown with the Status Date (YYYYMM) on IDRS CC INOLE, BMFOL or ENMOD. The current and prior ST is shown on the EO Registers on IDRS.
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Affiliation Code (AF) — This code shows whether the organization received an individual ruling or is part of a Group Ruling. We do not normally change the AF unless the entity is changing from a group to an individual ruling or from an individual to a group ruling. The AF should be shown on, IDRS CC INOLE, BMFOL or ENMOD and the EO Registers on IDRS.
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Ruling Date (RD) — This is the date the exemption was granted (ruled on) . This date is normally not changed except by the AO. The RD should be shown on IDRS CC INOLE, BMFOL or ENMOD.
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Group Exemption Number (GEN) — When we grant the organization a group exemption, the Ohio AO assigns a GEN. This number identifies all the organizations (subordinates) that are a part of the group. The GEN should be shown on IDRS CC INOLE, BMFOL, or ENMOD. It can be changed, but CAUTION must be used.
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Foundation Code (TF) — All organizations that are exempt under IRC 501(c)(3) must have a Foundation Code. This code identifies the type of foundation. The AO normally changes this code. The TF should be shown on IDRS CC INOLE, BMFOL or ENMOD. If a Foundation Code remains on the BMF because the Subsection was changed to one that does not require a Foundation Code, we can delete the Foundation Code with the input of a TC 016, TF 99, Document Code 80.
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Deductibility Code and Year (DC) — This code shows whether contributions to the organization are deductible from income. The AO determines the code when they grant the exemption and only the AO can change it. The DC, with the century and year (CCYY), should be shown on IDRS.
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Type of Organization (TO) — This code shows whether the organization is a trust, a corporation, an association, etc. The AO assigns the code when they grant the exemption and is normally changed by them. The TO is shown on IDRS.
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Area Office (AO) — This code identifies the district where the organization’s principal place of business is located and determines the AO. The AO should be changed if the taxpayer’s address is changed. The AO is shown on IDRS.
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File Folder Number (FFN) — This code identifies the Administrative Case File Folder Number located in the AO. The AO assigns the FFN when they receive an application for exemption. The FFN must normally not be changed. The FFN is shown on IDRS CC INOLE, BMFOL or ENMOD.
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Pension Plan (PP) — This code shows whether the organization has a pension plan. The AO assigns it when they grant the exemption and the AO normally changes it. The PP should be shown on IDRS.
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Advance Ruling Date (AD) — If the organization has an "advance ruling," the AO must input the Advance Ruling Date. The AD should be shown on IDRS.
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Cumulative List Indicator (CU) — This code identifies an organization that is to be included in the Cumulative List (Pub. 78) Supplement. The CU should be shown on IDRS.
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Large Case Code (LC) — If the AO identifies the organization as a "large case," they should input this code. The LC should be shown on IDRS.
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Organization/Primary Name — The name of the organization. It is used to create the BMF print lines. The Organization/Primary Name should be shown on the EO Mailing Labels. Also, the Organization/Primary Name should be shown IDRS.
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Sort Name (SN) — This is the name the organization is doing business under, and may be different from the Primary Name. The Sort Name becomes a second sort reference on the BMF Print Name Lines. It is also shown on IDRS. The input of two dollar signs ($$) in the SN field (CC EOCHG) will delete a Sort Name on the BMF.
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In Care of Name (CO) — When the organization requests that all correspondence be addressed in care of someone, this name must be present. The input of two dollar signs ($$) will delete a " Care of Name" on the BMF.
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Foreign or Location Address (FA) — When the organization is located in a foreign country, the complete address should be entered here. If the organization has an address where it is located that is different from the mailing address, it should be entered in this field. The input of two dollar signs ($$) will delete a Foreign or Location Address.
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Form 2363A, Exempt Organization BMF Entity Change , is the form used to establish or change EO accounts on the BMF. Form 2363A must be used in the following situations:
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Add an EO Submodule to an account on the BMF,
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Update an EO Submodule to a BMF account already established on the BMF,
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Add or update the account of a parent or subordinate of a group on the BMF and the GEN (Group Exemption Number) File.
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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).
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When the input of Form 2363A results in a reject, consult IRM 3.25.78.0, Terminal Input, for processing CC EOCHG. This IRM provides the validity and consistency checks for the existence of an invalid condition.
Caution:
Any EOCHG input will create an EO Section on the BMF; therefore, be sure it is an EO account before using CC EOCHG.
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The following list the CC EOCHG format fields:
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Command Code
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EI Number
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Name Control
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Document Code
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Transaction Code
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Definer Codes
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New Name Control
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Floating Fields — four available lines
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Name — four available lines
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Street Address
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City, State, and Zip Code
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Filing Requirements
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The following chart shows the Floating Fields:
EOCHG INPUT FLOATING FIELDS FLOATING FIELDS ABBREVIATIONS AVAILABLE POSITIONS Activity Code AC 3–6–9 Advance Ruling AD 6 Affiliation Code AF 1 Classification Code CL 1–4 Cumulative List CU 1 Deductibility Code DY 5 Area Office AO 2 Employment Code EC 1 File Folder Number FF 2–9 In-Care-Of Name CO 35 Variables Fiscal Year-Month FY 2 Foreign Address FA 35 Variables Foundation Code TF 2 Large Case Code LC 1 New GEN NG 4 Old GEN FG 4 Type of Organization Code TO 1 Pension Plan PP 1 Remarks RM 10–35 Ruling Date RD 4 Sort Name SN 35 Variables Status Code and Date ST 8 Subsection SS 2 -
The following chart shows the valid fields with each document code.
VALID FIELDS WITH DOCUMENT CODE AND TRANSACTION CODE DOCUMENT CODE 81 DOCUMENT CODE 80 TITLE TC 000 TC 016 TC 000 TC 012 TC 013 TC 014 TC 016 Name Control X X X X X X X EIN X X X X X X X Transaction Code X X X X X X X Employment Code X X X Fiscal year Month X X X X X From GEN X X Filing Requirement Code X X X X X Definer Codes X X X Subsection Code X X X X Classification Codes X X X X Status Code/Date X X X X Affiliation Code X X X Ruling Date X X X New GEN X X X X Type of Foundation Code X X X X Deductibility Code/Year X X X Activity Codes X X X Type of Organization X X X Area Office X X X File Folder Number X X X Pension Plan X X X Advance Ruling Date X Cumulative List Indicator X Large Case Code X Organization Name X X X X New Name Control X X X X Sort Name X X X X X In-Care-Of-Name X X X X X Foreign or Location Address X X X X X Street Address X X X City X X X State X X X Zip Code X X X Remarks X X X X X X X
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Provided below are specific instructions for preparing Form 2363A:
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Header Area
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Employer ID Number (EIN) (Box 1) — Enter the 9 digit Employer Identification Number (EIN).
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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. Examples:
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.
Name Name Control Scottish Right of Free Heather SCOT Ice Wagon Drivers Helpers Union ICEW (The) Shrine of the Little Flower SHRI Harvey Hare Trust HARE The Boat THEB -
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.
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Transaction Codes (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.
Transaction Code Document Code Required Input 000 80
a. Organization Name
b. New Name Control
c. City, State, Zip and the address, if present
d. Status Code and Date
e. One Filing Requirement (Form 990, 990PF, 990T, 5227, or NR-not required) 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 990T is input, a 990 or 990PF must also be input.
f. Remarks (RM)000 81
(Service Center Use Only)
a. Organization Name and New Name Control or Sort Name
b. City, State, Zip and the address, if present
c. New GEN
d. One Filing Requirement — NR, (not required), 941, 720, 940, 943, 990T, 2290, or 11 must be input.
e. Remarks (RM)012 80
(only)
a. Status Code and Date — 01, 02, 03, 07, 10, 11, 12, 18, or 19
b. FY
c. Definer Code A
d. One Filing Requirement (990, 990PF, 990T or 5227) must be input. The SS, TF (if applicable), CL and FY must also be input. Note: If 990T FR is input, a 990 or 990PF must also be input.
e. Remarks (RM)013 80
(only)
a. Organization Name
b. New Name Control
c. Remarks (RM)014 80
(only)
a. City, State and Zip
b. An address must be input, if present
c. The Area Office (AO) may also be input
d. Remarks (RM)016 80
a. Remarks (RM)
b. Definer Code
c. One of the following floating fields must be present:
1. DY (Deductibility Code and Year)
2. TO (Type of Organization Code)
3. Area Office (A0)
4. FF (File Folder Number)
5. PP (Pension Plan)
6. AD (Advance Ruling)
7. CU (Cumulative List)
8. LC (Large Case Code)
9. SN (Sort Name)
10. Co (In-Care-Of Name)
11. FA (Foreign Address/Location Address016 81
a. Remarks (RM)
b. From GEN
c. Definer Code
d. One of the following floating fields must be present:
1. DY (Deductibility Code and Year)
2. FF (File Folder Number) -
Definer Codes (Box 5) — Enter Definer Codes A, B, or C as appropriate. Up to three (3) Transaction 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. For TC 012 and 016 a Definer Code will always be necessary if a Filing Requirement for Form 990, 990PF, 990T, 5227 or Not Required 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:
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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 25.7.2.2 (2)b. for Name Control rules and examples.
Definer Code Document Code Definition A This code identifies a change being made to the Subsection Code and/or the Classification Code and/or the EO Filing Requirement and/or the Type of Foundation (if applicable). Type of Foundation Code is required input for Subsection 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 Filing Requirement (990, 990PF, 990T, 5227 or Not Required) must be input. Subsection, Type of Foundation (if applicable), Classification Code and Accounting Period (FY) and Remarks (RM) must be input. Note: If FR 990T is input, a 990 or 990PF must also be input. A 81 TC must be 016. From GEN must be input. The Filing Requirement must be NR of 1, Subsection, Type of Foundation (if applicable), Classification Code and Remarks (RM) must be input. B This code identifies a change being made to the Status Code and/or the Status Date. This is one field and all the data must be entered. B 80 TC must be 016. Status Code and Date (YYMM) and Remarks (RM) must be input. B 81 TC must be 016. From GEN must be input. Status Code and Date (YYMM) and Remarks (RM) must be input. C This code identifies a change being made to the Ruling Date and/or Affiliation Code. C 80 TC must be 016. Ruling Date and/or Affiliation Code and Remarks (RM) must be input. C 81 TC must be 016. From GEN must be input. Ruling Date and/or Affiliation Code and Remarks (RM) must be input. -
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Floating Fields — The chart in IRM 25.7.2.2 (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.
Exception:
Prior Subsection Code and Status Code data will be maintained at the Master File and available for reference on IDRS.
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Subsection Code (SS) (Box 17) — Document Code 80 or 81 — Enter the appropriate Subsection Code from Exhibit 25.7.2–2.
Document Code Action 80 TC may be 000, 012, 016 81 TC must be 016 81 Input the following items:
a. SS must be 01–20, 23, or 70
b. Definer Code must be A.
c. If the SS=03, the TF must be 09–18.
d. Input CL80 Complete the following validity and consistency checks:
a. Input CL
b. SS must be 01–27, 40, 50, 60, 70, 71, 80, 81, 90–93.
c. 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 must not be input.
d. If the TC is 012 or 016, the Definer Code must be A.
e. To delete a Subsection Code, input SS 99. -
Foundation Code (TF) (Box 18) — Document Code 80 or 81 — Enter the appropriate Foundation Code from Exhibit 25.7.2–3.
IF ACTION Document Code 80 TC may be 000, 012, or 016 Document Code 81 TC must be 016 Subsection 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:
a. Definer Code must be B.
b. Status Code must be 01–20, 22, 26, or 29ST is input as Status Code Enter format as CCYYMM TC is 000 and Document Code is 80 Complete the following validity and consistency checks:
a. ST = 01, the SS must be 01–25, 40, 50, 60, 70, or 80.
b. ST = 07, the SS must not be input and the FRC must be a 990T of 1 and a 990 of 6.
c. ST = 10, the SS must not be input and the FRC must be a 990 of 6.
d. ST = 11, the SS must not be input and the FRC must be a 990 of 6.
e. ST = 12, the SS must be 90–93 and the FRC must be as follows:
1. SS = 90, the FRC must be a 5227 of 1 or 2.
2. SS = 91, the FRC must be a 990 of 1 or 2.
3. SS = 92, the FRC must be a 990PF of 1.
5. 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:
a. ST = 01, the SS must be 01–25, 40, 50, 60, 70, or 80.
b. ST = 06, 07, 10, 11, or 40, the SS must be 99 or not input.
c. ST = 12, the SS must be 90–92.
d. ST = 18, the SS must be 92.
e. 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:
a. ST = 18, the SS must be 92.
b. ST = 41 or 70–72, at least one FRC of 1041, 1065, or 1120 must be present and the FRC for 990, 990T, 5227, or 990PF, , if input, must be zero.FRC input is a 990PF 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 Foundation Code must be a 10. Foundation Code is to be deleted. Input TF 99 -
Classification Code (CL) (Box 19) — Document Code 80 or 81 — Enter the appropriate Classification Code from Exhibit 25.7.2–2. TC must be 000, 012 or 016 for Document Code 80 or TC 016 for Document Code 81. The valid classification codes are: 1, 2, 3, 4, 5, 6, 7, or 8. The code may be a 1–4 digit entry.
Document Code CL ACTION 80 1 Subsection Code must be 01–27, 40, 50, 60, 70, 71, 80, 81 or 90–92 2 Subsection code must be 03–06, 09, or 12–14 3 or 4 Subsection Code must be 03–06, or a 12 5, 6, 7, or 8 Subsection Code must be 03 7 Subsection Code must be 03 and the TF must be 09–18 81 1 Subsection Code must be 01–20, 23, or 70. 80 or 81 Subsection Code must be input. -
Affiliation Code (AF) (Box 20) — Document Code 80 or 81 Enter the appropriate Affiliation Code from Exhibit 25.7.2–3.
TC Document Code ACTION 000 80 AF Codes 1, 2, or 3. Status Code must be 01, 12, or 70–72. New GEN can not 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 Status Code 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. -
Status Code and Date (Box 22) — Document Code 80 or 81 — Enter the appropriate Status Code from Exhibit 25.7.2–3. For additional details on these codes see IRM 25.7.1.2.2. Enter the six-digit date in CCYYMM format.
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:
a. Definer Code must be B.
b. The Status Code must be 01–20, 22, 26, or 29.ST is input as Status Code Enter as CCYYMM -
Ruling Date (RD) (Box 23) — Document Code 80 or 81 — Enter the date, in CCYYMM format, the determination or ruling letter was issued.
Document Code TC 80 Must be 000 or 016.
If the TC is 000 — Status Code 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. -
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:
a. NG must be between 0002–9999
b. AF must be a 6, 7, 8 or 9.
c. ST must be 01.81 000 NG must be between 0002–0099. 80 016 Input the following:
a. Input Definer Code C.
b. If the NG is 9999, the FG must be input and the AF must be 1, 2, or 3.
c. If the NG is 0002–9999, the AF must be 6, 7, 8, or 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.
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Type of Organization Code (TO) (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).
The Document Code is 80 The TC may be 000 or 016. The Document Code is 80 and a TC 000 The Subsection Code must be input. The TO agrees with the input Subsection code The Subsection Code must be as follows:
a. TO = 1, SS must = 01–16, 19, 20, 23, 25, 40, 50, 60, 70, or 80.
b. TO = 2, SS must = 03–15, 17–22, 24, 25, 40, 50, 60, 70, or 80.
c. TO = 3, SS must = 03, 50, 80, or 92.
d. TO = 4, SS must = 40.
e. TO = 5, SS must = 01–21, 23, 40, 50, 60, or 70.
f. TO = 6, SS must = 91 or 92.The Document Code is 81 The TC must be 016 and the following items must be present:
a. Definer Code must be D.
b. TO must equal 5. -
Employment Code (EC) — 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, which has filed a timely Form 8274, Certification by Churches Electing Exemption from Employer Social Security Taxes, do not enter an EC "W" . The service center has established an EC of "C" for these organizations. In all other cases leave this item blank.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" Subsection Code, if input, must be a 03, 50, 60, or 70. Input EC is a "W" Status Code, if input, must be 01, 07, 10, or 11. -
Fiscal Year/Month (FY) — Document Code 80 or 81 — Enter the calendar or fiscal month ending date.
Document Code And Action 80 TC may be 000, 012, or 016. 81 TC may be 000 or 016. 80 Positive FRC is input for a Form 990, , 990PF, 990T, 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. -
File Folder Number (FF) — 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:
a. AOs — 11, 31, 52, 75 or 95
b. HQ — 50 -
Deductibility Code and Year (DY) (Box 25) — Document Code 80 and 81 — Enter a one-digit code followed by a two-digit year.
If Action The first position Code:
1 — Contributions are deductible
2 — Contributions are not deductible
4 — Contributions are deductible under treaty provisions.The second and third position It must be a year entry of 00–99. 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. -
District of Location (DL) (Box 29) — Document Code 80 or 81 Enter a two (2) digit code from Exhibit 25.7.2–5 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.
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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" . -
Advance Ruling Date (AD) (Box 31) — Document Code 80 — Enter a six-digit code in CCYYMM format to show the ending date when an advance ruling is due to expire. When the advance ruling date is over, enter "999999" to delete the date from the EO/BMF. The TC must be 016 and the Advance Ruling Date cannot be before the current input date.
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Cumulative List Indicator (CU) (Box 33) — Document Code 80 Enter a code "3" to cause an EO to appear in the next quarterly supplement to Publication 78. Whenever a name change is posted to the EO/BMF, it will generate a listing under the new name in the next quarterly supplement. TC must be 016. To delete a CU, input CU "9."
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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.
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Remarks (RM) (Box 37) — Document Code 80 or 81 — Enter data to leave a history for future reference, e.g., Foundation Code follow-up. Remarks must consist of 10–35 characters with no consecutive blanks.
Reminder:
The Remarks field is a required item for all EOCHG transactions.
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Sort Name (SN) — 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 service center 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 must not 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 Sort name is required. Never include the Sort Name as part of the primary name. -
In Care of Name (CO) — 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 "$$" in the first (left most) position after the CO literal. Document Code 80 TC may be 000, 013, 014, or 016. Document Code 81 TC must be 000. -
Foreign or Location Address (FA) — Document Code 80 or 81 — Enter the street address when the organization is located in a foreign country. Also, enter the complete address when the account has a mailing address, but is located at a different place.
If Action FA is being input The first (left most) position after the FA literal must be an alpha or numeric and must consist of 2–35 characters. Abbreviate, if necessary. FA is being deleted Input FA "$$" 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.
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Fixed Fields
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Organization Name — 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 is not 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 Sort Name 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 Sort Name (SN) area of the floating fields sections, e.g., American Legion Post 32 would be entered by placing "American Legion 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, or Exhibit 25.7.4.3–1 for a list) Enter it in the SN floating field. A New Name Control is listed Must enter the new Name Control The Name Control for a Fund or Foundation is the first four characters of the name, exclude "THE" when "THE" is followed by more than one word See IRM 25.7.4.3–1, for additional Name Control information. A surname is part of the name and it appears in one of the first two name lines A special edit character is needed. If a Fund or Foundation contains a surname, edit an AT sign immediately before the "@" surname. Enter the "@" sign in either the first or second name line. 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 cannot be input. -
Street Address — 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.
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The following abbreviations may be used if needed to limit street address fields to 35 characters.
Acceptable Address Abbreviations
(Always use the following street address abbreviations)Word Abbreviation Air Force Base AFB and & Apartment APT Avenue AVE Boulevard BLVD Building BLDG Care of, in care of % Circle CIR Court CT Drive DR East E First 1ST General Delivery GEN DEL Highway HWY Lane LN North N Northeast NE Northwest NW One-fourth, one-half, etc. 1/4, 1/2, etc. Parkway PKY Place PL Post Office Box PO Box Road RD Rural Route RR Route RT R.D. or Rural Delivery R D Second 2ND South S Southeast SE Southwest SW Street ST Terrace TER Third 3RD West W -
The following abbreviations may be used if needed to limit street address fields to 35 characters.
Abbreviations for Street Designators (Street Suffixes) Word Abbreviation Word Abbreviation Word Abbreviation Alley ALY Expressway EXPY Knolls KNLS Annex ANX Extension EXT Lake LK Arcade ARC Fall FL Lakes LKS Bayou BYU Ferry FRY Landing LNDG Beach BCH Field FLD Lights LGT Bend BND Fields FLDS Loaf LF Bluff BLF Flats FLT Locks LCKS Bottom BTM Ford FRD Lodge LDG Branch BR Forest FRST Loop LOOP Bridge BRG Forge FRG Mall MALL Brook BRK Fork FRK Manor MNR Burg BG Forks FRKS Meadows MDWS Bypass BYP Fort FT Mill ML Camp CP Freeway FWY Mills MLS Canyon CYN Gardens GDNS Mission MSN Cape CPE Gateway GTWY Mount MT Causeway CSWY Glen GLN Mountain MTN Center CTR Green GRN Neck NCK Cliffs CLFS Grove GRV Orchard ORCH Club CLB Harbor HBR Oval OVAL Corner COR Haven HVN Park PARK Corners CORS Heights HTS Pass PASS Course CRSE Hill HL Path PATH Courts CTS Hills HLS Pike PIKE Cove CV Hollow HOLW Pines PNES Creek CRK Inlet INLT Plain PLN Crescent CRES Island IS Plains PLNS Crossing XING Islands ISS Plaza PLZ Dale DL Isle ISLE Point PT Divide DM Junction JCT Port PRT Estates EST Key KY Prairie PR Radial RADL Spring SPG Tunnel TUNL Ranch RNCH Springs SPGS Turnpike TPKE Rapids RPDS Spur SPUR Union UN Rest RST Square SQ Valley VLY Ridge RDG Station STA Viaduct VIA River RIV Stavenue STRA View VW Row ROW Stream STRM Village VLG Run RUN Summit SMT Shoal SHL Trace TRCE Vista VIS Shoals SHLS Track TRAK Walk WALK Shore SHR Trail TRL Way WAY Shores SHRS Trailer TRLR Wells WLS -
City — 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.
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State — Document 80 — Enter the valid two (2) position State Code, as appropriate, from Exhibit 25.7.2–6. If entering a Foreign Address, this field must be period (.). Must be input, if the city is input.
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Zip Code — 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.
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Filing Requirements — Document Codes 80 or 81
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Enter a number in the box or boxes to indicate the appropriate Filing Requirement Code (FRC) of each organization. See Exhibit 25.7.2–7, "FRC" column, for BMF FRC numerics.
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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.
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If the Document Code is 80, a positive FRC is added by Transaction Code 000, 012 or 016.
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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.
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The validity and consistency checks must be performed when the input FRC is greater than zero (positive).
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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:
a. Document Code 80
b. TC 016
c. Pension Plan (PP) field ‘2’.
d. Input Remarks
e. Input a zero in the position of the FRC being deleted.
f. A Definer Code is not necessary as long as the only change being made is to delete the FRC, then items a. - e. must be input. -
The Fiscal Year (FY) must always be input if the FRC is for a 990, , 990PF, 990T, 5227, 1041, 1065 or 1120.
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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, , 990PF, 990T and 5227 FRC cannot 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 990PF = 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, 990PF, 990T and 5227 FRC cannot be greater than zero. Note:
The consistency checks with SS and FRC for an 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 990PF = 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 fora 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, 990PF, 990T and 5227 FRC cannot be greater than zero. M-FRC–1066 It cannot be greater than zero for either Document Code 80 or 81. R-FRC-CT 1 It cannot 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 must not 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 cannot 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:
a. The Definer Code must be an "A"
b. The Subsection Code must be 02–25, 50, 60, or 70; and
c. The 990 FRC must be 01, 02, 04, 06, 04, or 13; or
d. The 990PF FRC must be a 1.If the Subsection Code is not input, the Definer Code must be a "B " , with a Status Code of 06, 07, 10, or 11; and,
a. If the ST is 07, 10, or 11, then the 990 FRC must be 01, 02, 04, 06, or 13; or
b. If the ST is 06, the 990 FRC must not be input.If the Subsection Code input is 99, then the Status must be 06, 07, 10, or 11. For Document Code 80 with a TC 000:
a. The Subsection Code must be 02–25, 50, 60, or 70; or
b. The Status must be 07, 10, or 11,
c. The 990 FRC must be 01, 02, 04, 06, or 13; or
d. The 990PF 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-99PF 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 990PF. 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 is as follows:
INPUT 990
FRCSS-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 certain 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.
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Preparer’s Information (Boxes 38–40) — Document Code 80 or 81
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Prepared by (Signature) — Enter the preparer’s name. Also although not preprinted enter the current date in this block.
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Organization Symbols — Enter function, group number, etc.
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Prepared From — Enter source for the change being requested, i.e., correspondence, examination, inquiry, etc.
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| Subsection Code |
Classification Code |
Classification | IRC section |
|---|---|---|---|
| 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 | Organization like those on three preceding lines | 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 service (obsolete) | 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 | A Title Holding Corporation or Trust | 501(c)(25) |
| 26 | 1 | State-Sponsored High-Risk Health Insurance Organization | 501(c)(26) |
| 27 | 1 | State-Sponsored Workers’ Compensation Reinsurance Organization | 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 | 501(e) |
| 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 | 501(n) |
| 80 | 1 | Farmers’ cooperative - Exempt | 521 |
| 81 | 1 | Qualified State-sponsored Tuition Program | 529 |
| 82 | 1 | Political Organizations | 527 |
| 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) |
| EO Status Code | |
|---|---|
| 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 | Pro-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 11 20)—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 |
| 31 | Small Organizations, Other Than Private Foundations |
| 32 | Non-responders to CP 140 |
| 33 | Foreign Private Foundations described in IRC 4948(b) |
| 34 | IRC 527 Political Organizations |
| 35 | Canadian Charities without Foundation Classification |
| 36 | Non IRC 501(c)(3), (9), or (17) - 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 |
| 71 | Incomplete Application—No Exemption Granted |
| 72 | Refusal to Rule—Inactive—No Exemption |
| 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 IRC 4940 taxes on investment income |
| 03 | Private operating foundation |
| 04 | Private non-operating foundation |
| 09 | Suspense (a specific type not identified) |
| 10 | Church — IRC 170(b)(1)(A)(i) |
| 11 | School — IRC 170(b)(1)(A)(ii) |
| 12 | Hospital — IRC 170(b)(1)(A)(iii) |
| 13 | Organizations operated for the benefit of a college or university — IRC 170(b)(1)(A)(iv) |
| 14 | Federal, State or local government unit — IRC 170(b)(1)(A)(v) |
| 15 | Organization receiving support from governmental unit or general public — IRC 170(b)(1)(A)(vi) |
| 16 | General, public charity — IRC 509(a)(2) |
| 17 | Public charity supporting (FC 09–15) — IRC 509(a)(3) |
| 18 | Public safety — IRC 509(a)(4) |
| EO Affiliation Codes | |
|---|---|
| Affiliation Code | Definition |
| 1 | Central Organization (Individual ruling) |
| 2 | Intermediate organization (Individual ruling) |
| 3 | Independent organization (Individual ruling) |
| 6 | Parent of a group ruling (not a church) |
| 7 | Intermediate parent (subordinate by state) |
| 8 | Parent of a church |
| 9 | Subordinate of a group ruling (also, group return) |
| Code | District | Code | District |
|---|---|---|---|
| 04 | New England | 58 | Georgia |
| 06 | Connecticut/Rhode Island | *59 | North Florida |
| *11 | Northeast | 62 | Kentucky/Tennessee |
| *13 | Manhattan | *65 | South Florida |
| *16 | Upstate New York | 66 | Puerto Rico |
| 22 | New Jersey | 72 | Gulf Coast |
| 23 | Pennsylvania | 73 | Arkansas/Oklahoma |
| 31 | Ohio | *74 | South Texas |
| *33 | Southern California | *75 | Midstates |
| 35 | Indiana | *76 | Houston |
| 36 | Illinois | *77 | Central California |
| 38 | Michigan | 84 | Rocky Mountain |
| 39 | Midwest | 86 | Southwest |
| 41 | North Central | 91 | Pacific Northwest |
| 43 | Kansas/Missouri | *94 | Northern California |
| 52 | Southeast | *95 | Western |
| 54 | Virginia/West Virginia | 98 | International |
| 56 | North Carolina/South Carolina | ||
| *Denotes Zip Code Range for Determination of Correct District Office as follows: | |||
| ULC Code |
State | Zip Code Range(s) |
|---|---|---|
| 11 | New York (Northeast AO) | 110–129 |
| 13 | New York (Manhattan) | 100–109 |
| 16 | New York (Upstate) | 130–149 |
| 74 | Texas (South) | 766–767, 774, 778–789, 798–799 |
| 75 | Texas (Midstates) | 750–764, 768–769, 790–797 |
| 76 | Texas (Houston) | 770–773, 775–777 |
| 33 | California (Southern) | 90274–90278, 90500–90505, 90507–90510, 90620–90631, 90680–90721, 90731–90840, 91701, 91710, 91720, 91730, 91739, 91743, 91749, 91751–91753, 91755–91764, 91769, 91786, 92001–92807 |
| 77 | California (Central) | 91320, 91359–91363, 93001–93505, 93511–93531, 93541–93542, 93545–93549, 93554–93558, 93561–93562, 94564–93962, 94022, 94035, 94040–94043, 94086–94088, 94301–94306, 95002–95199, 95301–95303, 95305–95313, 95315–95319, 95321–95329, 95333–95335, 95338–95365, 95367–95375, 95379–95384, 95386–95389, 96107, 96133 |
| 94 | California (Northern) | 94002–94201, 94025–94030, 94037–94038, 94044–94080, 94101–94199, 94401–94501, 94507–94515, 94516–94550, 94553–94580, 94583–94587, 94589–94599, 94601–94721, 96201–96699, 94801–94974, 95201–95258, 95304, 95314, 95320, 95330–95331, 95336, 95366, 95376, 95385, 95401–96106, 96108–96132, 96134–96137 |
| 95 | California (Western) | 90000–90272, 90280–90400, 90506, 90601–90610, 90638–90670, 90723, 91001–91316, 91321–91356, 91364–91613, 91702–91707, 91711, 91722–91724, 91731–91734, 91740, 91744–91748, 91750, 91754, 91765–91768, 91770–91780, 91789–91803, 93510, 93532– 93535, 93543–93544, 93550–93553, 93560, 93563 |
| 59 | Florida (North) | 320–326, 32701–32714, 32720–32798, 32801–32815, 32817–32826, 32830, 332848, 32853–32858, 32860, 32862, 32867, 32877, 32901–32903, 32905–32907, 32920, 32922–32927, 32931, 32935–32937, 32947, 32949–32954, 32959, 33504, 33511–33513, 33515–33520, 33525–33528, 33534–33535, 33538–33544, 33546–33547, 33549, 33552–33553, 33556–33557, 33562–33563, 33565–33572, 33574–33575, 33584, 33589–33590, 33592, 33594, 33597–33598, 336–337, 33801– 33803, 33805–33807, 33820, 33823, 33825, 33827, 33830–33831, 33833, 33835, 33837–33841, 33843–33844, 33846–33860, 33863, 33866–33868, 33870–33871, 33877, 33880–33883, 34248–34249, 34252–34262, 34265–34269, 34271, 34273, 34279, 34283, 34286, 34288–34291, 34294–34299 |
| 65 | Florida (South) | 32715, 32859, 32861, 32948, 32957–32958, 32960–32965, 32970–32971, 330–334, 33501, 33505–33510, 33522, 33529, 33532–33533, 33545, 33548, 33551, 33555, 33559, 33561, 33564, 33577–33583, 33591, 33595, 33596, 33821, 33834, 33842, 33864–33865, 33873, 33890, 339, 34201–34203, 34240–34243, 34264, 34270, 34277–34278, 34280, 34282, 34284 |
| State | Abbreviation | State | Abbreviation |
|---|---|---|---|
| Alabama | AL | Montana | MT |
| Alaska | AK | Nebraska | NE |
| Arizona | AZ | Nevada | NV |
| Arkansas | AR | New Hampshire | NH |
| California | CA | New Jersey | NJ |
| Canal Zone | CZ | New Mexico | NM |
| Colorado | CO | New York | NY |
| Connecticut | CT | North Carolina | NC |
| Delaware | DE | North Dakota | ND |
| District of Columbia | DC | Ohio | OH |
| Florida | FL | Oklahoma | OK |
| Georgia | GA | Oregon | OR |
| Guam | GU | Pennsylvania | PA |
| Hawaii | HI | Puerto Rico | PR |
| Idaho | ID | Rhode Island | RI |
| Illinois | IL | South Carolina | SC |
| Indiana | IN | South Dakota | SD |
| Iowa | IA | Tennessee | TN |
| Kansas | KS | Texas | TX |
| Kentucky | KY | Utah | UT |
| Louisiana | LA | Vermont | VT |
| Maine | ME | Virginia | VA |
| Maryland | MD | Virgin Islands | VI |
| Massachusetts | MA | Washington | WA |
| Michigan | MI | West Virginia | WV |
| Minnesota | MN | Wisconsin | WI |
| Mississippi | MS | Wyoming | WY |
| Missouri | MO |
| BMF Filing Requirements | ||||
|---|---|---|---|---|
| FORM | MFT | FRC | TITLE | EXPLANATION |
| Any | All | 0 | All Returns | Return not required to be filed. |
| 11C | 63 | 1 | Wagering (Application for Registry) | Return required date business commences and yearly thereafter on July 1. |
| 706 | 52 | 1 | Estate Tax | Return due 15 months after date of death. |
| 706A | 52 | 1 | Estate Tax | Return due 15 months after date of death. |
| 709 | 51 | 1 | Gift Tax | Return yearly 31/2 months after end of taxable year. |
| 709A | 51 | 1 | Gift Tax | Return yearly 31/2 months after end of taxable year. |
| 720 | 03 | 1 | Excise Tax | Return required quarterly last day of the month following the end of the quarter. |
| 720 | 03 | 4 | Excise Tax | Casual filer (not required quarterly). |
| 720 | 03 | 6 | Excise Tax | Windfall Profit Tax (quarterly filer). |
| 720 | 03 | 7 | Excise Tax | Windfall Profit Tax (filing time optional once during the year). |
| 720M | 03 | 9 | Excise Tax | Required monthly. |
| 730 | 64 | 1 | Tax on Wagering | Return required last day of month following the month the income was earned |
| 940 | 10 | 1 | FUTA | Return required annually, due the last day of the month following the end of the calendar year. |
| 940PR | 10 | 7 | FUTA | Return required annually, due the last day of the month following the end of the calendar year. Location Code (86601). |
| 941 | 01 | 1 | Withholding and FICA | Return required quarterly. Due last day of month following end of quarter. |
| 941 | 01 | 03 | Withholding and FICA | Computer generated. No longer liable for 941. Change Filing requirements to " 0" . |
| 941E | 01 | 04 | Withholding and FICA | Return required quarterly. Applies to NON-FICA taxpayer with Employment Code "G" or "C" (if TC 070 is present). Also, RRB numbers and certain payers of pensions with employment codes. |
| 941SS | 01 | 06 | Withholding and FICA | Return required quarterly. Virgin Islands, America Samoa. Primary Location Code 9801 and 6601. |
| 941PR | 01 | 07 | Withholding and FICA | Return required quarterly. Limited to Puerto Rico Location Code 86601. |
| 941M | 01 | 09 | Withholding and FICA | Return required monthly. Criminal Filers. |
| 941M | 01 | 10 | Withholding and FICA | Return required monthly. Civil Filers. |
| 942 | 04 | 1 | Household Employers FICA | Return required quarterly, due last day of month following the end of quarter. |
| 942PR | 04 | 7 | Household Employers FICA | Limited to Puerto Rico, Location Code 86601. |
| 943 | 11 | 1 | Agricultural | Return required annually, due the last day of the month following the end of the calendar year. |
| 943PR | 11 | 7 | Agricultural | Return required annually. Limited to Puerto Rico, Location Code 86601. |
| 990 | 67 | 01 | Exempt Organization | Return due 41/2 months after end of taxable year. |
| 990 | 67 | 02 | Exempt Organization | Not required to file — gross receipts of $25,000 or less. |
| 990 | 67 | 03 | Exempt Organization | Group return filed. Return due 41/2 months after end of taxable year. |
| 990 | 67 | 06 | Exempt Organization | Church — Not required to file. |
| 990 | 67 | 07 | Exempt Organization | Government — No required to file. |
| 990 | 67 | – | Exempt Organization | Exempt applied but not granted. Not required to file. |
| 990 | 67 | 13 | Exempt Organization | Religious Organizations |
| 990 | 67 | 14 | Government Instrumentality | Not Required to Flie |
| 990BL | 67 | 4 | Exempt Organization | Black Lung return, NMF |
| 990T | 34 | 1 | Exempt
Unrelated Business Taxable Income Return |
Return due 41/2 months after the end of the taxable year. |
| 990T | 34 | 2 | Exempt
Unrelated Business Taxable Income Return |
IRC 401 (a) or 408(e) IRA filer. Return due 31/2 months after the end of the taxable year. |
| 990PF | 44 | 1 | Private Foundation | Return due 41/2 months after the end of the taxable year. |
| 990PF | 44 | 2 | Revoked
Private Foundation |
Form 1120 also required. |
| 990PF | 44 | 3 | Presumptive | |
| 1041 | 05 | 1 | Fiduciary | Return required annually 31/2 months after the end of the taxable year. |
| 1041A | 36 | 1 | Accumulation
of Charitable amounts |
Return due 31/2 months after the end of the taxable year. |
| 1042 | 12 | 1 | Annual
Withholding Tax Return for U.S. Source Income of Foreign Person |
Annual Return. |
| 1065 | 06 | 1 | Partnership | Return required annually 31/2 months after the end of the taxable year. |
| 1066 | 07 | 1 | Real Estate Mortgage Investment | Annual Return due 31/2 months after the end of the taxable year. |
| 1120 | 02 | 01 | Corporations | Return required annually 21/2 months after the end of the taxable year. |
| 1120 | 2 | 14 | Corporations | Computer generated by TC 590 CC 14 - Not required to file. Subsequent payment will restore FRC to 01 |
| 1120S | 02 | 02 | Corporations | Small Business Corporations. Return required annually 21/2 months after the end of the taxable year. |
| 1120L | 02 | 03 | Corporations | Life Insurance Corporations. Return required annually 21/2 after the end of the taxable year. |
| 1120PC | 02 | 04 | Corporations | Property and Casualty Insurance. Return required annually 21/2 months after the end of the taxable year. |
| 1120F | 02 | 06 | Corporations | Foreign Corporations. Return required annually 21/2 months after the end of the taxable year. |
| 1120 | 02 | 07 | Corporations | Return required annually with permanent 6 months extension 21/2 months after the end of the taxable year. |
| 1120POL | 02 | 09 | Corporations | Political Organizations. Return required annually 21/2 months after the end of the taxable year. |
| 1120H | 02 | 10 | Corporations | Homeowners Association. Return required annually 21/2 months after the end of the taxable year. |
| 1120ND | 02 | 11 | Nuclear Decommissioning | Annual return required 21/2 months after the end of the taxable year. |
| 1120 | 02 | 14 | Corporations | Computer generated by into to TC 590, CC 14. Not required to file. Subsequent payment will restore FRC to 01. |
| 1120FSC | 02 | 15 | Foreign Sales Corporation | Annual return required 21/2 months after the end of the taxable year. PRC — generated from processing of the application to be a FSC. |
| 1120DF | 02 | 16 | Incorporated Designated Settlement Funds | Annual return required 21/2 months after the end of the taxable year. |
| 1120RIC | 02 | 17 | Regulated Investment Companies | Annual return required 21/2 months after the end of the taxable year. |
| 1120– REIT |
02 | 18 | Real Estate Investment Companies | Annual return required 21/2 months after the end of the taxable year. |
| 2290 | 60 | 1 | Highway Use Tax | Return required last day of the month following the month first used. |
| 4720 | 50 | 1 | Excise
Tax of Charities and other Persons Under Chapters 41 and 42 |
Same due date as Forms 990PF, 990 or 5227 filed by same organization. |
| 5227 | 37 | 1 | Split-Interest Trust | Return due 31/2 months after the end of the taxable year. |
| 5227 | 37 | 2 | Split-Interest Trust | Return due 31/2 months after the end of the taxable year. Form 1041 also required. |
| CT–1 | 09 | 1 | Railroad Tax | Return required yearly on or before the last day of February following the end of the calendar year. |
| CT–1R | 09 | 2 | Railroad Tax | Return required yearly on or before the last day of February following the end of the calendar year. |
| Valid Exempt Organizations NAICS Codes | |
|---|---|
| 112000 | Animal Production |
| 115000 | Support Activities for Agriculture and Forestry |
| 511000 | Publishing Industries |
| 512000 | Motion Picture and Sound Recording Industries |
| 513000 | Broadcasting and Telecommunications |
| 514000 | Information Services and Data Processing Services |
| 522000 | Credit Intermediation and Related Activities |
| 523000 | Securities, Commodity Contracts, and Other Financial Investments and Related Activities |
| 524000 | Insurance Carriers and Related Activities |
| 525000 | Fund, Trusts, and Other Financial Vehicles |
| 541000 | Professional, Scientific, and Technical Services |
| 561000 | Administrative and Support Services |
| 611000 | Educational Services |
| 621000 | Ambulatory Health Care Services |
| 622000 | Hospitals |
| 623000 | Nursing and Residential Care Facilities |
| 624000 | Social Assistance |
| 711000 | Performing Arts, Spectator Sports, and Related Industries |
| 712000 | Museums, Historical Sites, and Similar Institutions |
| 713000 | Amusement, Gambling, and Recreation Industries |
| 721000 | Accommodation |
| 812000 | Personal
and Laundry Services (death care services) |
| 813000 | Religious,
Grant-making, Civic, Professional, and Similar Organizations The industry groups within the subsection are defined in terms of their activities, such as establishments that provide funding for specific causes or for a variety of charitable causes; establishments that advocate and actively promote causes and beliefs for the public good; and establishments that have an active membership structure to promote causes and represent the interests of their members. |
| 921000 | Executive, Legislative, and Other General Government Support |
| 923000 | Administration of Human Resource Programs |
| 999000 | Unknown |
| A | Arts, Culture, and Humanities | |
| A01 | Alliance/Advocacy Organizations | |
| A02 | Management & Technical Assistance | |
| A03 | Professional Societies, Associations | |
| A05 | Research Institutes and/or Public Policy Analysis | |
| A11 | Single Organization Support | |
| A12 | Fund Raising and/or Fund Distribution | |
| A19 | Nonmonetary Support N.E.C.* | |
| A20 | Arts, Cultural Organizations — Multipurpose | |
| A23 | Cultural, Ethnic Awareness | |
| A25 | Arts Education | |
| A26 | Arts Council/Agency | |
| A30 | Media, Communications Organizations | |
| A31 | Film, Video | |
| A32 | Television | |
| A33 | Printing, Publishing | |
| A34 | Radio | |
| A40 | Visual Arts Organization | |
| A50 | Museum, Museum Activities | |
| A51 | Art Museums | |
| A52 | Children’s Museums | |
| A54 | History Museums | |
| A56 | Natural History, Natural Science Museums | |
| A57 | Science and Technology Museums | |
| A60 | Performing Arts Organizations | |
| A61 | Performing Arts Centers | |
| A62 | Dance | |
| A63 | Ballet | |
| A65 | Theater | |
| A68 | Music | |
| A69 | Symphony Orchestras | |
| A6A | Opera | |
| A6B | Singing, Choral | |
| A6C | Music Groups, Bands, Ensembles | |
| A6E | Performing Arts Schools | |
| A70 | Humanities Organizations | |
| A80 | Historical Societies, Related Historical Activities | |
| A84 | Commemorative Events | |
| A90 | Arts Service Organizations and Activities | |
| A99 | Arts, Culture, and Humanities N.E.C. | |
| *N.E.C. (Not Elsewhere Classified) | ||
| B. | Education | |
| B01 | Alliance/Advocacy Organizations | |
| B02 | Management & Technical Assistance | |
| B03 | Professional Societies, Associations | |
| B05 | Research Institutes and/or Public Policy Analysis | |
| B11 | Single Organization Support | |
| B12 | Fund Raising and/or Fund Distribution | |
| B19 | Nonmonetary Support N.E.C. | |
| B20 | Elementary, Secondary Education, K–12 | |
| B21 | Kindergarten, Preschool, Nursery School, Early Admissions | |
| B24 | Primary, Elementary Schools | |
| B25 | Secondary, High School | |
| B28 | Specialized Education Institutions | |
| B30 | Vocational, Technical Schools | |
| B40 | Higher Education Institutions | |
| B41 | Community or Junior Colleges | |
| B42 | Undergraduate College (4-year) | |
| B43 | University or Technological Institute | |
| B50 | Graduate, Professional Schools (Separate Entities) | |
| B60 | Adult, Continuing Education | |
| B70 | Libraries | |
| B80 | Student Services, Organizations of Students | |
| B82 | Scholarships, Student Financial Aid Services, Awards | |
| B83 | Student Sororities, Fraternities | |
| B84 | Alumni Associations | |
| B90 | Educational Services and Schools — Other | |
| B92 | Remedial Reading, Reading Encouragement | |
| B94 | Parent/Teacher Group | |
| B99 | Education N.E.C. | |
| C. | Environmental Quality, Protection, and Beautification | |
| C01 | Alliance/Advocacy Organizations | |
| C02 | Management & Technical Assistance | |
| C03 | Professional Societies, Associations | |
| C05 | Research Institutes and/or Public Policy Analysis | |
| C11 | Single Organization Support | |
| C12 | Fund Raising and/or Fund Distribution | |
| C19 | Nonmonetary Support N.E.C. | |
| C20 | Pollution Abatement and Control Services | |
| C27 | Recycling Programs | |
| C30 | Natural Resources Conservation and Protection | |
| C32 | Water Resources, Wetlands Conservation and Management | |
| C34 | Land Resources Conservation | |
| C35 | Energy Resources Conservation and Development | |
| C36 | Forest Conservation | |
| C40 | Botanical, Horticultural, and Landscape Services | |
| C41 | Botanical Gardens, Arboreta and Botanical Organizations | |
| C42 | Garden Club, Horticultural Program | |
| C50 | Environmental Beautification and Aesthetics | |
| C60 | Environmental Quality, Protection, and Beautification N.E.C. | |
| D. | Animal — Related | |
| D01 | Alliance/Advocacy Organizations | |
| D02 | Management & Technical Assistance | |
| D03 | Professional Societies, Associations | |
| D05 | Research Institutes and/or Public Policy Analysis | |
| D11 | Single Organization Support | |
| D12 | Fund Raising and/or Fund Distribution | |
| D19 | Nonmonetary Support N.E.C. | |
| D20 | Animal Protection and Welfare | |
| D30 | Wildlife Preservation, Protection | |
| D31 | Protection of Endangered Species | |
| D32 | Bird Sanctuary, Preserve | |
| D33 | Fisheries Resources | |
| D34 | Wildlife Sanctuary, Refuge | |
| D40 | Veterinary Services | |
| D50 | Zoo, Zoological Society | |
| D60 | Other Services — Specialty Animals | |
| D61 | Animal Training, Behavior | |
| D99 | Animal — Related N.E.C. | |
| E. | Health — General and Rehabilitative | |
| E01 | Alliance/Advocacy Organizations | |
| E02 | Management & Technical Assistance | |
| E03 | Professional Societies, Associations | |
| E05 | Research Institutes and/or Public Policy Analysis | |
| E11 | Single Organization Support | |
| E12 | Fund Raising and/or Fund Distribution | |
| E19 | Nonmonetary Support N.E.C. | |
| E20 | Hospitals and Related Primary Medical Care Facilities | |
| E21 | Community Health Systems | |
| E22 | Hospital, General | |
| E24 | Hospital, Specialty | |
| E30 | Health Treatment Facilities, Primarily Outpatient | |
| E31 | Group Health Practice (Health Maintenance Organizations) | |
| E32 | Ambulatory Health Center, Community Clinic | |
| E40 | Reproductive Health Care Facilities and Allied Services | |
| E42 | Family Planning Centers | |
| E50 | Rehabilitative Medical Services | |
| E60 | Health Support Services | |
| E61 | Blood Supply Related | |
| E62 | Ambulance, Emergency Medical Transport Services | |
| E65 | Organ and Tissue Banks | |
| E70 | Public Health Program (Includes General Health and Wellness Promotion Services) | |
| E80 | Health, General and Financing | |
| E86 | Patient Services — Entertainment, Recreation | |
| E90 | Nursing Services (General) | |
| E91 | Nursing, Convalescent Facilities | |
| E92 | Home Health Care | |
| E99 | Health — General and Rehabilitative N.E.C. | |
| F. | Mental Health, Crisis Intervention | |
| F01 | Alliance/Advocacy Organizations | |
| F02 | Management & Technical Assistance | |
| F03 | Professional Societies, Associations | |
| F05 | Research Institutes and/or Public Policy Analysis | |
| F11 | Single Organization Support | |
| F12 | Fund Raising and/or Fund Distribution | |
| F19 | Nonmonetary Support N.E.C. | |
| F20 | Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment | |
| F21 | Alcohol, Drug Abuse, Prevention Only | |
| F22 | Alcohol, Drug Abuse, Treatment Only | |
| F30 | Mental Health Treatment — Multipurpose and N.E.C. | |
| F31 | Psychiatric, Mental Health Hospital | |
| F32 | Community Mental Health Center | |
| F33 | Group Home, Residential Treatment Facility — Mental Health Related | |
| F40 | Hot Line, Crisis Intervention Services | |
| F42 | Rape Victim Services | |
| F50 | Addictive Disorders N.E.C. | |
| F52 | Smoking Addiction | |
| F53 | Eating Disorder, Addiction | |
| F54 | Gambling Addiction | |
| F60 | Counseling, Support Groups | |
| F70 | Mental Health Disorders | |
| F80 | Mental Health Association, Multipurpose | |
| F99 | Mental Health, Crisis Intervention N.E.C. | |
| G. | Diseases, Disorders, Medical Disciplines | |
| G01 | Alliance/Advocacy Organizations | |
| G02 | Management & Technical Assistance | |
| G03 | Professional Societies, Associations | |
| G05 | Research Institutes and/or Public Policy Analysis | |
| G11 | Single Organization Support | |
| G12 | Fund Raising and/or Fund Distribution | |
| G19 | Nonmonetary Support N.E.C. | |
| G20 | Birth Defects and Genetic Diseases | |
| G25 | Down Syndrome | |
| G30 | Cancer | |
| G40 | Diseases of Specific Organs | |
| G41 | Eye Diseases, Blindness and Vision Impairments | |
| G42 | Ear and Throat Diseases | |
| G43 | Heart and Circulatory System Diseases, Disorders | |
| G44 | Kidney Disease | |
| G45 | Lung Disease | |
| G48 | Brain Disorders | |
| G50 | Nerve, Muscle and Bone Diseases | |
| G51 | Arthritis | |
| G54 | Epilepsy | |
| G60 | Allergy Related Diseases | |
| G61 | Asthma | |
| G70 | Digestive Diseases; Disorders | |
| G80 | Specifically Named Diseases | |
| G81 | AIDS | |
| G83 | Alzheimer’s Disease | |
| G84 | Autism | |
| G90 | Medical Disciplines | |
| G92 | Biomedicine, Bioengineering | |
| G94 | Geriatrics | |
| G96 | Neurology, Neuroscience | |
| G98 | Pediatrics | |
| G9B | Surgery | |
| G99 | Diseases, Disorders, Medical Disciplines N.E.C. | |
| H. | Medical Research | |
| H01 | Alliance/Advocacy Organizations | |
| H02 | Management & Technical Assistance | |
| H03 | Professional Societies, Associations | |
| H05 | Research Institutes and/or Public Policy Analysis | |
| H11 | Single Organization Support | |
| H12 | Fund Raising and/or Fund Distribution | |
| H19 | Nonmonetary Support N.E.C. | |
| H20 | Birth Defects, Genetic Diseases Research | |
| H25 | Down Syndrome Research | |
| H30 | Cancer Research | |
| H40 | Specific Organ Research | |
| H41 | Eye Research | |
| H42 | Ear and Throat Research | |
| H43 | Heart, Circulatory Research | |
| H44 | Kidney Research | |
| H45 | Lung Research | |
| H48 | Brain Disorders Research | |
| H50 | Nerve, Muscle, Bone Research | |
| H51 | Arthritis Research | |
| H54 | Epilepsy Research | |
| H60 | Allergy Related Disease Research | |
| H61 | Asthma Research | |
| H70 | Digestive Disease, Disorder Research | |
| H80 | Specifically Named Diseases Research | |
| H81 | AIDS Research | |
| H83 | Alzheimer’s Disease Research | |
| H84 | Autism Research | |
| H90 | Medical Specialty Research | |
| H92 | Biomedicine, Bioengineering Research | |
| H94 | Geriatrics Research | |
| H96 | Neurology, Neuroscience Research | |
| H98 | Pediatrics Research | |
| H9B | Surgery Research | |
| H99 | Medical Research N.E.C. | |
| I. | Crime, Legal Related | |
| I01 | Alliance/Advocacy Organizations | |
| I02 | Management & Technical Assistance | |
| I03 | Professional Societies, Associations | |
| I05 | Research Institutes and/or Public Policy Analysis | |
| I11 | Single Organization Support | |
| I12 | Fund Raising and/or Fund Distribution | |
| I19 | Nonmonetary Support N.E.C. | |
| I20 | Crime Prevention N.E.C. | |
| I21 | Delinquency Prevention | |
| I23 | Drunk Driving Related | |
| I30 | Correctional Facilities N.E.C. | |
| I31 | Transitionai Care, Half-Way House for Offenders, Ex-Offenders | |
| I40 | Rehabilitation Services for Offenders | |
| I43 | Services to Prisoners and Families — Multipurpose | |
| I44 | Prison Alternatives | |
| I50 | Administration of Justice, Courts | |
| I51 | Dispute Resolution, Mediation Services | |
| I60 | Law Enforcement Agencies (Police Departments) | |
| I70 | Protection Against, Prevention of Neglect, Abuse, Exploitation | |
| I71 | Spouse Abuse, Prevention of | |
| I72 | Child Abuse, Prevention of | |
| I73 | Sexual Abuse, Prevention of | |
| I80 | Legal Services | |
| I83 | Public Interest Law, Litigation | |
| I99 | Crime, Legal Related N.E.C. | |
| J. | Employment, Job Related | |
| J01 | Alliance/Advocacy Organizations | |
| J02 | Management & Technical Assistance | |
| J03 | Professional Societies, Associations | |
| J05 | Research Institutes and/or Public Policy Analysis | |
| J11 | Single Organization Support | |
| J12 | Fund Raising and/or Fund Distribution | |
| J19 | Nonmonetary Support N.E.C. | |
| J20 | Employment Procurement Assistance, Job Training | |
| J21 | Vocational Counseling, Guidance and Testing | |
| J22 | Vocational Training | |
| J30 | Vocational Rehabilitation | |
| J32 | Goodwill Industries | |
| J33 | Sheltered Remunerative Employment, Work Activity Center N.E.C. | |
| J40 | Labor Unions, Organizations | |
| J99 | Employment, Job Related N.E.C. | |
| K. | Food, Agriculture, and Nutrition | |
| K01 | Alliance/Advocacy Organizations | |
| K02 | Management & Technical Assistance | |
| K03 | Professional Societies, Associations | |
| K05 | Research Institutes and/or Public Policy Analysis | |
| K11 | Single Organization Support | |
| K12 | Fund Raising and/or Fund Distribution | |
| K19 | Nonmonetary Support N.E.C. | |
| K20 | Agricultural Programs | |
| K25 | Farmland Preservation | |
| K26 | Livestock Breeding, Development, Management | |
| K28 | Farm Bureau, Grange | |
| K30 | Food Service, Free Food Distribution Programs | |
| K31 | Food Banks, Food Pantries | |
| K34 | Congregate Meals | |
| K35 | Eatery, Agency, Organization Sponsored | |
| K36 | Meals on Wheels | |
| K40 | Nutrition Programs | |
| K50 | Home Economics | |
| K99 | Food, Agriculture, and Nutrition N.E.C. | |
| L. | Housing, Shelter | |
| L01 | Alliance/Advocacy Organizations | |
| L02 | Management & Technical Assistance | |
| L03 | Professional Societies, Associations | |
| L05 | Research Institutes and/or Public Policy Analysis | |
| L11 | Single Organization Support | |
| L12 | Fund Raising and/or Fund Distribution | |
| L19 | Nonmonetary Support N.E.C. | |
| L20 | Housing Development, Construction, Management | |
| L21 | Public Housing Facilities | |
| L22 | Senior Citizens’ Housing/Retirement Communities | |
| L25 | Housing Rehabilitation | |
| L30 | Housing Search Assistance | |
| L40 | Low-Cost Temporary Housing | |
| L41 | Homeless, Temporary Shelter For | |
| L50 | Housing Owners, Renters Organizations | |
| L80 | Housing Support Services — Other | |
| L81 | Home Improvement and Repairs | |
| L82 | Housing Expense Reduction Support | |
| L99 | Housing, Shelter N.E.C. | |
| M. | Public Safety, Disaster Preparedness, and Relief | |
| M01 | Alliance/Advocacy Organizations | |
| M02 | Management & Technical Assistance | |
| M03 | Professional Societies, Associations | |
| M05 | Research Institutes and/or Public Policy Analysis | |
| M11 | Single Organization Support | |
| M12 | Fund Raising and/or Fund Distribution | |
| M19 | Nonmonetary Support N.E.C. | |
| M20 | Disaster Preparedness and Relief Services | |
| M23 | Search and Rescue Squads, Services | |
| M24 | Fire Prevention, Protection, Control | |
| M40 | Safety Education | |
| M41 | First Aid Training, Services | |
| M42 | Automotive Safety | |
| M99 | Public Safety, Disaster Preparedness, and Relief N.E.C. | |
| N. | Recreation, Sports, Leisure, Athletics | |
| N01 | Alliance/Advocacy Organizations | |
| N02 | Management & Technical Assistance | |
| N03 | Professional Societies, Associations | |
| N05 | Research Institutes and/or Public Policy Analysis | |
| N11 | Single Organization Support | |
| N12 | Fund Raising and/or Fund Distribution | |
| N19 | Nonmonetary Support N.E.C. | |
| N20 | Recreational and Sporting Camps | |
| N30 | Physical Fitness and Community Recreational Facilities | |
| N31 | Community Recreational Centers | |
| N32 | Parks and Playgrounds | |
| N40 | Sports Training Facilities, Agencies | |
| N50 | Recreational, Pleasure, or Social Club | |
| N52 | Fairs, County and Other | |
| N60 | Amateur Sports Clubs, Leagues, N.E.C. | |
| N61 | Fishing, Hunting Clubs | |
| N62 | Basketball | |
| N63 | Baseball, Softball | |
| N64 | Soccer Clubs, Leagues | |
| N65 | Football Clubs, Leagues | |
| N66 | Tennis, Racquet Sports Clubs, Leagues | |
| N67 | Swimming, Water Recreation | |
| N68 | Winter Sports (Snow and Ice) | |
| N69 | Equestrian, Riding | |
| N6A | Golf | |
| N70 | Amateur Sports Competitions | |
| N71 | Olympics Committees and Related International Competitions | |
| N72 | Special Olympics | |
| N80 | Professional Athletic Leagues | |
| N99 | Recreation, Sports, Leisure, Athletics N.E.C. | |
| O. | Youth Development | |
| O01 | Alliance/Advocacy Organizations | |
| O02 | Management & Technical Assistance | |
| O03 | Professional Societies, Associations | |
| O05 | Research Institutes and/or Public Policy Analysis | |
| O11 | Single Organization Support | |
| O12 | Fund Raising and/or Fund Distribution | |
| O19 | Nonmonetary Support N.E.C. | |
| O20 | Youth Centers, Clubs, Multipurpose | |
| O21 | Boys Clubs | |
| O22 | Girls Clubs | |
| O23 | Boys and Girls Clubs (Combined) | |
| O30 | Adult, Child Matching Programs | |
| O31 | Big Brother, Big Sister | |
| O40 | Scouting Organizations | |
| O41 | Boy Scouts of America | |
| O42 | Girl Scouts of the U.S.A. | |
| O43 | Camp Fire | |
| O50 | Youth Development Programs, Other | |
| O51 | Youth Community Service Clubs | |
| O52 | Youth Development — Agricultural | |
| O53 | Youth Development — Business | |
| O54 | Youth Development — Citizenship Program | |
| O55 | Youth Development — Religious Leadership | |
| O99 | Youth Development N.E.C. | |
| P. | Human Services — Multipurpose and Other | |
| P01 | Alliance/Advocacy Organizations | |
| P02 | Management & Technical Assistance | |
| P03 | Professional Societies, Associations | |
| P05 | Research Institutes and/or Public Policy Analysis | |
| P11 | Single Organization Support | |
| P12 | Fund Raising and/or Fund Distribution | |
| P19 | Nonmonetary Support N.E.C. | |
| P20 | Human Service Organizations — Multipurpose | |
| P21 | American Red Cross | |
| P22 | Urban League | |
| P24 | Salvation Army | |
| P26 | Volunteers of America | |
| P27 | Young Men’s or Women’s Associations (YMCA, YWCA, YWHA, YMHA) | |
| P28 | Neighborhood Centers, Settlement Houses | |
| P29 | Thrift Shops | |
| P30 | Children’s, Youth Services | |
| P31 | Adoption | |
| P32 | Foster Care | |
| P33 | Child Day Care | |
| P40 | Family Services | |
| P42 | Single Parent Agencies, Services | |
| P43 | Family Violence Shelters, Services | |
| P44 | Homemaker, Home Health Aid | |
| P45 | Family Services, Adolescent Parents | |
| P46 | Family Counseling | |
| P50 | Personal Social Services | |
| P51 | Financial Counseling, Money Management | |
| P52 | Transportation, Free or Subsidized | |
| P58 | Gift Distribution | |
| P60 | Emergency Assistance (Food, Clothing, Cash) | |
| P61 | Travelers’ Aid | |
| P62 | Victims’ Services | |
| P70 | Residential, Custodial Care | |
| P72 | Half-Way House (Short-Term Residential Care) | |
| P73 | Group Home (Long Term) | |
| P74 | Hospice | |
| P75 | Senior Continuing Care Communities | |
| P80 | Services to Promote the Independence of Specific Populations | |
| P81 | Senior Centers, Services | |
| P82 | Developmentally Disabled Centers, Services | |
| P84 | Ethnic, Immigrant Centers, Services | |
| P85 | Homeless Persons Centers, Services | |
| P86 | Blind/Visually Impaired Centers, Services | |
| P87 | Deaf/Hearing Impaired Centers, Services | |
| P99 | Human Services — Multipurpose and Other N.E.C. | |
| Q. | International, Foreign Affairs, and National Security | |
| Q01 | Alliance/Advocacy Organizations | |
| Q02 | Management & Technical Assistance | |
| Q03 | Professional Societies, Associations | |
| Q05 | Research Institutes and/or Pubic Policy Analysis | |
| Q11 | Single Organization Support | |
| Q12 | Fund Raising and/or Fund Distribution | |
| Q19 | Nonmonetary Support N.E.C. | |
| Q20 | Promotion of International Understanding | |
| Q21 | International Cultural Exchange | |
| Q22 | International Student Exchange and Aid | |
| Q23 | International Exchanges, N.E.C. | |
| Q30 | International Development, Relief Services | |
| Q31 | International Agricultural Development | |
| Q32 | International Economic Development | |
| Q33 | International Relief | |
| Q40 | International Peace and Security | |
| Q41 | Arms Control, Peace Organizations | |
| Q42 | United Nations Association | |
| Q43 | National Security, Domestic | |
| Q70 | International Human Rights | |
| Q71 | International Migration, Refugee Issues | |
| Q99 | International, Foreign Affairs, and National Security N.E.C. | |
| R | Civil Rights, Social Action, Advocacy (R) | |
| R01 | Alliance/Advocacy Organizations | |
| R02 | Management & Technical Assistance | |
| R03 | Professional Societies, Associations | |
| R05 | Research Institutes and/or Public Policy Analysis | |
| R11 | Single Organization Support | |
| R12 | Fund Raising and/or Fund Distribution | |
| R19 | Nonmonetary Support N.E.C. | |
| R20 | Civil Rights, Advocacy for Specific Groups | |
| R22 | Minority Rights | |
| R23 | Disabled Persons’ Rights | |
| R24 | Women’s Rights | |
| R25 | Seniors’ Rights | |
| R26 | Lesbian, Gay Rights | |
| R30 | Intergroup, Race Relations | |
| R40 | Voter Education, Registration | |
| R60 | Civil Liberties Advocacy N.E.C. | |
| R61 | Reproductive Rights | |
| R62 | Rights to Life | |
| R63 | Censorship, Freedom of Speech and Press Issues | |
| R67 | Right to Die, Euthanasia Issues | |
| R99 | Civil Rights, Social Action, Advocacy N.E.C. | |
| S | Community Improvement, Capacity Building | |
| S01 | Alliance/Advocacy Organizations | |
| S02 | Management & Technical Assistance | |
| S03 | Professional Societies, Associations | |
| S05 | Research Institutes and/or Public Policy Analysis | |
| S11 | Single Organization Support | |
| S12 | Fund Raising and/or Fund Distribution | |
| S19 | Nonmonetary Support N.E.C. | |
| S20 | Community, Neighborhood Development, Improvement (General) | |
| S21 | Community Coalitions | |
| S22 | Neighborhood, Block Associations | |
| S30 | Economic Development | |
| S31 | Urban, Community Economic Development | |
| S32 | Rural Development | |
| S40 | Business and Industry | |
| S41 | Promotion of Business | |
| S43 | Management Services for Small Business, Entrepreneurs | |
| S46 | Boards of Trade | |
| S47 | Real Estate Organizations | |
| S50 | Nonprofit Management | |
| S80 | Community Service Clubs | |
| S81 | Women’s Service Clubs | |
| S82 | Men’s Service Clubs | |
| S99 | Community Improvement, Capacity Building N.E.C. | |
| T. | Philanthropy, Voluntarism, and Grantmaking Foundations | |
| T01 | Alliance/Advocacy Organizations | |
| T02 | Management & Technical Assistance | |
| T03 | Professional Societies, Associations | |
| T05 | Research Institutes and/or Public Policy Analysis | |
| T11 | Single Organization Support | |
| T12 | Fund Raising and/or Fund Distribution | |
| T19 | Nonmonetary Support N.E.C. | |
| T20 | Private Grantmaking Foundations | |
| T21 | Corporate Foundations | |
| T22 | Private Independent Foundations | |
| T23 | Private Operating Foundations | |
| T30 | Public Foundations | |
| T31 | Community Foundations | |
| T40 | Voluntarism Promotions | |
| T50 | Philanthropy, Charity, Voluntarism Promotion, General | |
| T70 | Fund Raising Organizations That Cross Categories | |
| T90 | Named Trusts/Foundations N.E.C. | |
| T99 | Philanthropy, Voluntarism, and Grantmaking Foundations N.E.C. | |
| U | Science and Technology Research Institutes, Services | |
| U01 | Alliance/Advocacy Organizations | |
| U02 | Management & Technical Assistance | |
| U03 | Professional Societies, Associations | |
| U05 | Research Institutes and/or Public Policy Analysis | |
| U11 | Single Organization Support | |
| U12 | Fund Raising and/or Fund Distribution | |
| U19 | Nonmonetary Support N.E.C. | |
| U20 | Science, General | |
| U21 | Marine Science and Oceanography | |
| U30 | Physical Science, Earth Sciences Research and Promotion | |
| U31 | Astronomy | |
| U33 | Chemistry, Chemical Engineering | |
| U34 | Mathematics | |
| U36 | Geology | |
| U40 | Engineering and Technology Research, Services | |
| U41 | Computer Science | |
| U42 | Engineering | |
| U50 | Biological, Life Science Research | |
| U99 | Science and Technology Research Institutes, Services N.E.C. | |
| V | Social Science Research Institutes, Services | |
| V01 | Alliance/Advocacy Organizations | |
| V02 | Management & Technical Assistance | |
| V03 | Professional Societies, Associations | |
| V05 | Research Institutes and/or Public Policy Analysis | |
| V11 | Single Organization Support | |
| V12 | Fund Raising and/or Fund Distribution | |
| V19 | Nonmonetary Support N.E.C. | |
| V20 | Social Science Institutes, Services | |
| V21 | Anthropology, Sociology | |
| V22 | Economics (as a social science) | |
| V23 | Behavioral Science | |
| V24 | Political Science | |
| V25 | Population Studies | |
| V26 | Law, International Law, Jurisprudence | |
| V30 | Interdisciplinary Research | |
| V31 | Black Studies | |
| V32 | Women’s Studies | |
| V33 | Ethnic Studies | |
| V34 | Urban Studies | |
| V35 | International Studies | |
| V36 | Gerontology (as a social science) | |
| V37 | Labor Studies | |
| V99 | Social Science Research Institutes, Services N.E.C. | |
| W | Public, Society Benefit — Multipurpose and Other | |
| W01 | Alliance/Advocacy Organizations | |
| W02 | Management & Technical Assistance | |
| W03 | Professional Societies, Associations | |
| W05 | Research Institutes and/or Public Policy Analysis | |
| W11 | Single Organization Support | |
| W12 | Fund Raising and/or Fund Distribution | |
| W19 | Nonmonetary Support N.E.C. | |
| W20 | Government and Public Administration | |
| W22 | Public Finance, Taxation, Monetary Policy | |
| W24 | Citizen Participation | |
| W30 | Military, Veteran’s Organizations | |
| W40 | Public Transportation Systems, Services | |
| W50 | Telephone, Telegraph and Telecommunication Services | |
| W60 | Financial Institutions, Services (Non-Government Related) | |
| W61 | Credit Union | |
| W70 | Leadership Development | |
| W80 | Public Utilities | |
| W90 | Consumer Protection, Safety | |
| W99 | Public, Society Benefit — Multipurpose and Other N.E.C. | |
| X | Religion Related, Spiritual Development | |
| X01 | Alliance/Advocacy Organizations | |
| X02 | Management & Technical Assistance | |
| X03 | Professional Societies, Associations | |
| X05 | Research Institutes and/or Public Policy Analysis | |
| X11 | Single Organization Support | |
| X12 | Fund Raising and/or Fund Distribution | |
| X19 | Nonmonetary Support N.E.C. | |
| X20 | Christian | |
| X21 | Protestant | |
| X30 | Jewish | |
| X40 | Islamic | |
| X50 | Buddhist | |
| X70 | Hindu | |
| X80 | Religious Media, Communications Organizations | |
| X81 | Religious Film, Video | |
| X82 | Religious Television | |
| X83 | Religious Printing, Publishing | |
| X84 | Religious Radio | |
| X90 | Interfaith Issues | |
| X99 | Religion Related, Spiritual Development N.E.C. | |
| Y | Mutual/membership Benefit Organizations, Other | |
| Y01 | Alliance/Advocacy Organizations | |
| Y02 | Management & Technical Assistance | |
| Y03 | Professional Societies, Associations | |
| Y05 | Research Institutes and/or Public Policy Analysis | |
| Y11 | Single Organization Support | |
| Y12 | Fund Raising and/or Fund Distribution | |
| Y19 | Nonmonetary Support N.E.C. | |
| Y20 | Insurance Providers, Services | |
| Y22 | Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations | |
| Y23 | Mutual Insurance Company or Association | |
| Y24 | Supplemental Unemployment Compensation | |
| Y25 | State-Sponsored Worker’s Compensation Reinsurance Organizations | |
| Y30 | Pension and Retirement Funds | |
| Y33 | Teachers Retirement Fund Association | |
| Y34 | Employee Funded Pension Trust | |
| Y35 | Multi-Employer Pension Plans | |
| Y40 | Fraternal Beneficiary Societies | |
| Y42 | Domestic Fraternal Societies | |
| Y43 | Voluntary Employees Beneficiary Associations (Non-Government) | |
| Y44 | Voluntary Employees Beneficiary Associations (Government) | |
| Y50 | Cemeteries, Burial Services | |
| Y99 | Mutual/membership Benefit Organizations, Other N.E.C. | |
| Z. | Unknown | |
| Z99 | Unknown | |