eobmf2017023 set up by Jean Roth , jroth@nber.org , 20 Mar 2017
eobmf2017022 set up by Jean Roth , jroth@nber.org , 20 Mar 2017
eobmf2017021 set up by Jean Roth , jroth@nber.org , 20 Mar 2017
NBER URL: http://www.nber.org/data/soi-tax-stats-exempt-organizations-business-master-file-form-990.html
Source Page: https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf
Source File URL: www.irs.gov/file_source/pub/irs-soi/eo_.csv
EMPLOYER IDENTIFICATION NUMBER (EIN)
Employer Identification Number (EIN) is a nine digit number assigned by the IRS
to identify a particular organization's account.
IN CARE OF NAME
In Care Of Name is the person (officer, director, etc.) to whose attention any correspondence
should be directed.
GROUP EXEMPTION NUMBER (GEN)
This is a four-digit internal number assigned to central/parent organizations holding group
exemption letters.
AFFILIATION CODE
note affiliation : Affiliation Code defines the organizational grouping.
Code    Description
1       Central - This code is used if the organization is a central type organization (no group exemption) of a National,
Regional or Geographic grouping of organizations.
2       Intermediate - This code is used if the organization is an intermediate organization (no group exemption) of a
National, Regional or Geographic grouping of organizations (such as a state headquarters of a national
organization).
3       Independent - This code is used if the organization is an independent organization or an independent auxiliary
(i.e., not affiliated with a National, Regional, or Geographic grouping of organizations).
6       Central - This code is used if the organization is a parent (group ruling) and is not a church or 501(c)(1)
organization.
7       Intermediate - This code is used if the organization is a group exemption intermediate organization of a National,
8       Central - This code is used if the organization is a parent (group ruling) and is a church or 501(c)(1) organization.
9       Subordinate - This code is used if the organization is a subordinate in a group ruling.
SUBSECTION CODE AND CLASSIFICATION CODE
Subsection Codes are the codes shown under section 501(c) of the Internal Revenue Code of 1986, which define the
category under which an organization may be exempt. A table of subsection and classification codes (which reflects a
further breakdown of the Internal Revenue Code subsections) can be found in the section entitled "Table of EO Subsection
and Classification Codes" (below). One to four different classification codes may be present.
RULING DATE
This is the month and year (YYYYMM) on a ruling or determination letter recognizing the organization's exempt status.
DEDUCTIBILITY CODE
Deductibility Code signifies whether contributions made to an organization are deductible.
1       Contributions are deductible.
2       Contributions are not deductible.
4       Contributions are deductible by treaty (foreign organizations).
FOUNDATION CODE
00      All organizations except 501(c)(3)
02            Private operating foundation exempt from paying excise taxes on investment income
03            Private operating foundation (other)
04            Private non-operating foundation
09                Suspense
10            Church 170(b)(1)(A)(i)
11            School 170(b)(1)(A)(ii)
12                Hospital or medical research organization 170(b)(1)(A)(iii)
13            Organization which operates for benefit of college or university and is owned or operated by a governmental
unit 170(b)(1)(A)(iv)
14            Governmental unit 170(b)(1)(A)(v)
15            Organization which receives a substantial part of its support from a governmental unit or the general public
170(b)(1)(A)(vi)
16            Organization that normally receives no more than one-third of its support from gross investment income and
unrelated business income and at the same time more than one-third of its support from
contributions, fees, and gross receipts related to exempt purposes. 509(a)(2)
17            Organizations operated solely for the benefit of and in conjunction with organizations described in 10 through
16 above. 509(a)(3)
18            Organization organized and operated to test for public safety 509(a)(4)
21                           509(a)(3) Type I
22                           509(a)(3) Type II
23                           509(a)(3) Type III functionally integrated
24                           509(a)(3) Type III not functionally integrated
TYPE OF ORGANIZATION CODE
This defines the type of organization as follows:
Code         Description
1            Corporation
2            Trust
3            Co-operative
4            Partnership
5            Association
EXEMPT ORGANIZATION STATUS CODE
The EO Status Code defines the type of exemption held by the organization. The following is a list of EO status codes and
their definitions included in these files:
Code             Description
01               Unconditional Exemption
02               Conditional Exemption
12               Trust described in section 4947(a)(2) of the IR Code
25               Organization terminating its private foundation status under section 507(b)(1)(B) of the Code
TAX PERIOD
This is the tax period of the latest return filed (YYYYMM).
ASSET CODE
Asset Codes relate to the book value amount of assets shown on the most recent Form 990 series return filed by the
organization. See table below.
INCOME CODE
Income Codes relate to the amount of income shown on the most recent Form 990 series return filed by the organization.
See table below.
ASSET CODE/INCOME CODE TABLE
Code          Description($)
0             0
1             1 to 9,999
2             10,000 to 24,999
3             25,000 to 99,999
4             100,000 to 499,999
5             500,000 to 999,999
6             1,000,000 to 4,999,999
7             5,000,000 to 9,999,999
8     10,000,000 to 49,999,999
9     50,000,000 to greater
FILING REQUIREMENT CODE
This indicates the primary return(s) the organization is required to file.
Code    Form Numbers
01      990 (all other) or 990EZ return
02      990 - Required to file Form 990-N - Income less than $25,000 per year
03      990 - Group return
04      990 - Required to file Form 990-BL, Black Lung Trusts
06      990 - Not required to file (church)
07      990 - Government 501(c)(1)
13      990 - Not required to file (religious organization)
14      990 - Not required to file (instrumentalities of states or political subdivisions)
00      990 - Not required to file (all other)
PF FILING REQUIREMENT CODE
1       990-PF return
0       No 990-PF return
ACCOUNTING PERIOD
This designates the accounting period or fiscal year ending date (Jan - Dec) of the organization (MM).
ASSET AMOUNT
Asset Amount is an amount from the most recent Form 990 series return filed by the organization. Asset Amount is the
Book Value Total Assets End of Year - PART X Balance Sheet Line 16 Col. (B) shown on the Form 990. This field is also
from PART II, Line 25, Col. (B) EOY on Form 990EZ and PART II, Line 16, Col. (b) on Form 990PF. This field is dollars
only.
INCOME AMOUNT
Income Amount is a computer generated amount from the most recent Form 990 series return filed by the organization.
Income Amount is computer generated using PART I, Total Revenue Line 12 and adding "back in" the expense items, i.e.
Line 6b (Rental Expenses) shown on the Form 990 return. On Form 990EZ it is generated using PART I, Line 9 and
adding "back in" the expense items, i.e. Line 5b (Cost or Other Basis Expenses). Income Amount for Form 990PF is
generated using Part I, Line 10b (Cost of Goods) and adding Part I, Line 12, Col. (A) (Total Revenue Col. A) and Part IV,
Line 1, Col. (G) (Cost or Other Basis). This field is dollars only.
FORM 990 REVENUE AMOUNT
Amount from Form 990, Part 1, Line 12, or Part 1, Line 9, of Form 990EZ.
SORT NAME LINE (SECONDARY NAME LINE)
Sort Name Line is another name under which the organization does business. Also used for trade names, chapter names,
or local numbers for subordinate organizations of group rulings.