or local numbers for subordinate organizations of group rulings.
Sort Name Line is another name under which the organization does business. Also used for trade names, chapter names,
SORT NAME LINE (SECONDARY NAME LINE)
Amount from Form 990, Part 1, Line 12, or Part 1, Line 9, of Form 990EZ.
FORM 990 REVENUE AMOUNT
Line 1, Col. (G) (Cost or Other Basis). This field is dollars only.
generated using Part I, Line 10b (Cost of Goods) and adding Part I, Line 12, Col. (A) (Total Revenue Col. A) and Part IV,
adding "back in" the expense items, i.e. Line 5b (Cost or Other Basis Expenses). Income Amount for Form 990PF is
Line 6b (Rental Expenses) shown on the Form 990 return. On Form 990EZ it is generated using PART I, Line 9 and
Income Amount is computer generated using PART I, Total Revenue Line 12 and adding "back in" the expense items, i.e.
Income Amount is a computer generated amount from the most recent Form 990 series return filed by the organization.
INCOME AMOUNT
only.
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
Book Value Total Assets End of Year - PART X Balance Sheet Line 16 Col. (B) shown on the Form 990. This field is also
Asset Amount is an amount from the most recent Form 990 series return filed by the organization. Asset Amount is the
ASSET AMOUNT
This designates the accounting period or fiscal year ending date (Jan - Dec) of the organization (MM).
ACCOUNTING PERIOD
0       No 990-PF return
1       990-PF return
Code    Form Numbers
PF FILING REQUIREMENT CODE
00      990 - Not required to file (all other)
14      990 - Not required to file (instrumentalities of states or political subdivisions)
13      990 - Not required to file (religious organization)
07      990 - Government 501(c)(1)
06      990 - Not required to file (church)
04      990 - Required to file Form 990-BL, Black Lung Trusts
03      990 - Group return
02      990 - Required to file Form 990-N - Income less than $25,000 per year
01      990 (all other) or 990EZ return
This indicates the primary return(s) the organization is required to file.
FILING REQUIREMENT CODE
9     50,000,000 to greater
8     10,000,000 to 49,999,999
7             5,000,000 to 9,999,999
6             1,000,000 to 4,999,999
5             500,000 to 999,999
4             100,000 to 499,999
3             25,000 to 99,999
2             10,000 to 24,999
1             1 to 9,999
0             0
Code          Description($)
ASSET CODE/INCOME CODE TABLE
See table below.
Income Codes relate to the amount of income shown on the most recent Form 990 series return filed by the organization.
INCOME CODE
organization. See table below.
Asset Codes relate to the book value amount of assets shown on the most recent Form 990 series return filed by the
ASSET CODE
This is the tax period of the latest return filed (YYYYMM).
TAX PERIOD
25               Organization terminating its private foundation status under section 507(b)(1)(B) of the Code
12               Trust described in section 4947(a)(2) of the IR Code
02               Conditional Exemption
01               Unconditional Exemption
Code             Description
their definitions included in these files:
The EO Status Code defines the type of exemption held by the organization. The following is a list of EO status codes and
EXEMPT ORGANIZATION STATUS CODE
5            Association
4            Partnership
3            Co-operative
2            Trust
1            Corporation
Code         Description
This defines the type of organization as follows:
TYPE OF ORGANIZATION CODE
24                           509(a)(3) Type III not functionally integrated
23                           509(a)(3) Type III functionally integrated
22                           509(a)(3) Type II
21                           509(a)(3) Type I
18            Organization organized and operated to test for public safety 509(a)(4)
16 above. 509(a)(3)
17            Organizations operated solely for the benefit of and in conjunction with organizations described in 10 through
contributions, fees, and gross receipts related to exempt purposes. 509(a)(2)
unrelated business income and at the same time more than one-third of its support from
16            Organization that normally receives no more than one-third of its support from gross investment income and
170(b)(1)(A)(vi)
15            Organization which receives a substantial part of its support from a governmental unit or the general public
14            Governmental unit 170(b)(1)(A)(v)
unit 170(b)(1)(A)(iv)
13            Organization which operates for benefit of college or university and is owned or operated by a governmental
12                Hospital or medical research organization 170(b)(1)(A)(iii)
11            School 170(b)(1)(A)(ii)
10            Church 170(b)(1)(A)(i)
09                Suspense
04            Private non-operating foundation
03            Private operating foundation (other)
02            Private operating foundation exempt from paying excise taxes on investment income
00      All organizations except 501(c)(3)
Code    Description
FOUNDATION CODE
4       Contributions are deductible by treaty (foreign organizations).
2       Contributions are not deductible.
1       Contributions are deductible.
Deductibility Code signifies whether contributions made to an organization are deductible.
DEDUCTIBILITY CODE
This is the month and year (YYYYMM) on a ruling or determination letter recognizing the organization's exempt status.
RULING DATE
and Classification Codes" (below). One to four different classification codes may be present.
further breakdown of the Internal Revenue Code subsections) can be found in the section entitled "Table of EO Subsection
category under which an organization may be exempt. A table of subsection and classification codes (which reflects a
Subsection Codes are the codes shown under section 501(c) of the Internal Revenue Code of 1986, which define the
SUBSECTION CODE AND CLASSIFICATION CODE
9       Subordinate - This code is used if the organization is a subordinate in a group ruling.
8       Central - This code is used if the organization is a parent (group ruling) and is a church or 501(c)(1) organization.
Regional or Geographic grouping of organizations.
7       Intermediate - This code is used if the organization is a group exemption intermediate organization of a National,
organization.
6       Central - This code is used if the organization is a parent (group ruling) and is not a church or 501(c)(1)
(i.e., not affiliated with a National, Regional, or Geographic grouping of organizations).
3       Independent - This code is used if the organization is an independent organization or an independent auxiliary
organization).
National, Regional or Geographic grouping of organizations (such as a state headquarters of a national
2       Intermediate - This code is used if the organization is an intermediate organization (no group exemption) of a
1       Central - This code is used if the organization is a central type organization (no group exemption) of a National,
note affiliation : Affiliation Code defines the organizational grouping.
AFFILIATION CODE
exemption letters.
This is a four-digit internal number assigned to central/parent organizations holding group
GROUP EXEMPTION NUMBER (GEN)
should be directed.
In Care Of Name is the person (officer, director, etc.) to whose attention any correspondence
IN CARE OF NAME
to identify a particular organization's account.
Employer Identification Number (EIN) is a nine digit number assigned by the IRS
EMPLOYER IDENTIFICATION NUMBER (EIN)
Source File URL: www.irs.gov/file_source/pub/irs-soi/eo_or.csv
Source Page: https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf
NBER URL: http://www.nber.org/data/soi-tax-stats-exempt-organizations-business-master-file-form-990.html
eobmf201803or set up by Jean Roth , jroth@nber.org , 14 Mar 2018