Public.Resource.org v. United States Internal Revenue Service

Filing 46

MOTION for Summary Judgment filed by United States Internal Revenue Service. Motion Hearing set for 1/7/2015 02:00 PM in Courtroom 2, 17th Floor, San Francisco before Hon. William H. Orrick. Responses due by 9/29/2014. Replies due by 10/29/2014. (Attachments: # 1 Proposed Order, # 2 Declaration of A. Leach, # 3 Declaration of D. Higley, # 4 Declaration of D. Ross, # 5 Declaration of J. Archibald, # 6 Declaration of L. Rosenmerkel, # 7 Declaration of M. Hooke, # 8 Declaration of U. Gillis, # 9 Exhibit 101, # 10 Exhibit 102, # 11 Exhibit 103, # 12 Exhibit 104, # 13 Exhibit 105, # 14 Exhibit 106, # 15 Exhibit 107)(Gelblum, Yonatan) (Filed on 8/13/2014)

Part 3
Chapter 20 Exempt Organizations Returns Processing

IRM 3.20.12

3.20.12
Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing

Table of Contents
3.20.12.1

Overview of Public Inspection Under IRC Section 6104

3.20.12.1.1

Public Inspection of Annual Returns and Applications for Tax Exempt Status

3.20.12.1.2

General Guidelines

3.20.12.1.3

Quality Review of Scanned Returns

3.20.12.2

Disclosure to the Public

3.20.12.2.1

Commonly Requested Documents

3.20.12.2.2

Forms and Attachments Open for Public Inspection

3.20.12.2.3

Forms, Attachments and Information Not Open For Public Inspection

3.20.12.2.4

Contributor Information Subject to Deletion

3.20.12.2.5

Information That May Be Disclosed

3.20.12.2.6

IRS Codes and Marks that can be Disclosed

3.20.12.2.7

Coded Edit Marks and Data Elements Not Open for Public Inspection

3.20.12.2.8

Unauthorized Disclosures and Assigned Responsibilities

3.20.12.3

Creating Images — Scanning Operation

3.20.12.3.1

Overview of SEIN

3.20.12.3.2

Glossary of Terms

3.20.12.3.3

Batch Manager Module

3.20.12.3.4

Receipt of Work – Timeframe Guidelines

3.20.12.3.5

Loose Unattached Documents and/or Envelopes

3.20.12.3.6

Initial Returns

3.20.12.3.6.1

Control and Routing for Initial Returns

3.20.12.3.7

Processing Batches of E-Filed Returns Imported into SEIN

3.20.12.3.8

Imaging Amended Returns

3.20.12.3.9

Refilm

3.20.12.3.9.1

Control and Routing of Refilms

3.20.12.3.9.2

Refilming Letter 2694C - Form 990 - Request for Missing Information (2008 and subsequent)

3.20.12.3.9.3

Refilming Letter 2695C - Form 990-EZ - Request for Missing Information (2008 and

3.20.12.3.9.4

subsequent)
Refilming Letter 2696C X - Exempt Organization Miscellaneous Forms Request for Missing

Information
3.20.12.3.9.5 Refilming Letter 2697C - Form 990-PF - Request for Missing Information
3.20.12.3.9.6

Refilming Letter 2698C - Form 990 - Request for Missing Information (2007 and prior)

3.20.12.3.9.7

Refilming Letter 2699C - Form 990-EZ - Request for Missing Information (2007 and prior)

3.20.12.3.9.8

Refilming Letter 3734C - Form 990/990-EZ - Correspondence Issues

3.20.12.3.9.9

Refilming Letter 3735C - Form 990-T and 1120POL- Correspondence Issues

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Internal Revenue Manual

Government
3.20.12
Exhibit
103
_____________

Part 3
Chapter 20 Exempt Organizations Returns Processing
3.20.12.3.9.10
3.20.12.3.10

IRM 3.20.12

Refilming Letter 3736C - Form 990-PF - Correspondence Issues

Imaging Form 990 series returns Secured by EO Compliance (Exam)

3.20.12.3.10.1

Control and Routing of Form 990 series returns Secured by EO Compliance (Exam)

3.20.12.3.11

Form 990-EZ Filed in Lieu of Form 990-N

3.20.12.3.12

Fix-its

3.20.12.3.12.1
3.20.12.3.13

Controlling and Processing Fix-its

Document Preparation

3.20.12.3.13.1

Document Preparation — General Information

3.20.12.3.13.2

Telephone Excise Tax Refund (TETR) Procedures Form 990-T

3.20.12.3.13.3

Section 45R, Small Business Credit Form 990T

3.20.12.3.13.4 LEM

#

3.20.12.3.13.5

Unprocessable Return

3.20.12.3.13.6

Frivolous Return

3.20.12.3.13.7

Document Preparation – Editing

3.20.12.3.13.8

Reimages

3.20.12.3.14

Form 990 Revision

3.20.12.3.15

Form 990-EZ

3.20.12.3.16

Form 990-PF

3.20.12.3.17

Form 990-T

3.20.12.3.18

Form 4720

3.20.12.3.19

Form 5227

3.20.12.3.20

Amended Statute Period EO Returns

3.20.12.3.21

Scanning

3.20.12.3.22

Quality Control/Rescanning

3.20.12.3.23

Validation

3.20.12.3.24

Index Fields Per Form

3.20.12.3.25

Rejecting Documents

3.20.12.3.26

Verification

3.20.12.3.27

Reassociation

3.20.12.3.28

Release (Processing within the system)

3.20.12.3.29

Redaction/Restriction Procedures

3.20.12.3.29.1

Form 990-T Redacting Procedures

3.20.12.3.30

Quality Review

3.20.12.3.31

Imaging Political Organization Forms 990/990-EZ with the Section 527 Box Checked, and 8872

3.20.12.3.31.1

Control and Routing Form 8872 and 990 with the Section 527 Box Checked

3.20.12.3.31.2

Document Preparation Form 8872 and 990 with the Section 527 Box Checked

3.20.12.3.31.3

Scanning Political Organization Forms

3.20.12.3.31.4

Validation Forms 8872

3.20.12.3.31.5

Reassociation of Political Organization Forms

3.20.12

Internal Revenue Manual

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Part 3
Chapter 20 Exempt Organizations Returns Processing
3.20.12.3.31.6
3.20.12.4

IRM 3.20.12

Redaction/Restriction Procedures of Political Organization Forms

Imaging Form 2363-A

Exhibits
3.20.12-1

State Code/ZIP Code Perfection Chart (State Order)

3.20.12-2

U.S. Possessions ZIP Codes

3.20.12-3

Foreign Country Codes

3.20.12-4

Province, State and Territory Abbreviations

3.20.12-5

Pre-Printed Label

3.20.12-6

Abbreviations for Commonly Recurring Words. Abbreviations must only be used if the name line

3.20.12-7

exceeds the maximum characters allowed per field.
Required - Imaging Edit Marks

3.20.12-8

EO Subsection Codes

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Internal Revenue Manual

3.20.12

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12
3.20.12.1
(01-01-2014)
Overview of Public
Inspection Under IRC
Section 6104

(1)

page 1

Internal Revenue Code (IRC) § 6104(a)(1)(A) requires the Internal Revenue
Service (IRS) to make available for public inspection the following:
•

•
•
•

•

•

•

The approved application for exemption of any organization or trust
described in IRC § 501(c) or IRC § 501(d) determined by the IRS to be
exempt from taxation under IRC § 501(a) for any taxable year;
The approved notice of status of an organization under IRC § 527(i);
Any documents filed in support of such application or notice; and
Any letter or other document issued by the IRS pertaining to the application
or notice, if the application or notice was filed November 1, 1976, or thereafter.
In addition, the IRS must furnish, upon request, a statement indicating the
subsection and paragraph of IRC § 501 that describes the exempt organization or trust.
However, the disclosure of certain information relating to trade secrets,
patents, processes, style of work or apparatus of an organization, or
national defense information may be restricted. Refer to IRM 11.3.9, for a
description of the documents available for disclosure and further explanation of disclosure limitations.
IRC 6104(a)(1) and (d)(6) and Reg. 601.702(d)(3) requires IRS to make
Form 8871, Political Organization Notice of Section 527 Status, and Form
8872, Political Organization Report of Contributions and Expenditures,
(forms created as a result of the Law) available for public inspection.

(2)

IRC § 6104(a)(2) requires the IRS (pursuant to regulations) to disclose to congressional committees, described in IRC § 6103(f), the approved application
for tax exemption of any organization or trust described in IRC § 501(c) or IRC
§ 501(d), the notice of status of any political organization exempt from taxation
under IRC § 527, and any other papers which may have been gathered,
received or developed by the IRS concerning such application. To the extent
the requested information is not otherwise available for public inspection under
IRC § 6104, the requirements of IRC § 6103(f) must be complied with prior to
the release of information to a congressional committee. (See IRM 11.3.4,
Congressional Inquiries.)

(3)

IRC § 6104(b) requires the IRS to make available for public inspection information required to be furnished by IRC § 6033 and IRC § 6034. Any annual
return filed under section 6011 by a section 501(c)(3) organization after August
17, 2006, that is related to tax imposed on unrelated business income, shall
also be required to be made available for public inspection. Certain contributor
and coding information may, however, be withheld. (See IRM 11.3.9 for a description of documents commonly requested and further explanation of the
disclosure limitations.)

(4)

IRC § 6104(c) governs when the IRS may disclose to State officials certain
information - including final and proposed determinations, identifying information, and returns and return information - regarding organizations described in
IRC § 501(c)(3). IRC § 6104(c) disclosures are generally processed by designated TE/GE exempt organizations employees. EO must consult with
Government Liaison and Disclosure to resolve uncertain situations requiring
the interpretation of IRC § 6104(c). Refer to IRM 11.3.33, Other Disclosures to
State and Local Governments, and IRM 7.28.2, EO Disclosure Procedures,
Disclosure of Information About Exempt Organizations to Appropriate Officials
as Described in IRC § 6104(c).

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Internal Revenue Manual

3.20.12.1

page 2

3.20
(5)

Exempt Organizations Returns Processing

IRC § 6104(d) requires that certain annual returns, reports, applications for
exemption, and notices of status filed by an organization described in IRC
501(c) or (d) or exempt under IRC 527(a) be available for public inspection.
Generally, the exempt organization is responsible for making these documents
available for public inspection at its principal office and local or field offices
having three (3) or more employees during regular business hours. Documents
available for inspection include the following:
•
•
•
•
•
•
•
•
•
•
•
•

Form 990, Return of Organization Exempt from Income Tax
Form 990-EZ, Short Form Return of Organization Exempt From Income Tax
(filed after December 31, 1996)
Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust
Treated as a Private Foundation
Form 990-T, Exempt Organizations Business Income Tax Return (section
501(c)(3) organizations filed after August 17, 2006)
Form 5227, Split Interest Trust (with the exception of Schedule A).
Form 1023, Application for Recognition of Exemption Under Section
501(c)(3) of the Internal Revenue Code
Form 1024, Application for Recognition of Exemption Under Section 501(a)
for Determination Under Section 120 of the Internal Revenue Code
Any document filed in support of such application
Any letter or other document issued by the IRS pertaining to such application
Application filed before July 15, 1987, only if it had a copy of the application on July 15, 1987
Form 8871, Political Organization Notice of Section 527 Status
Form 8872, Political Organization Report of Contributions and Expenditures, relating to political organizations.

Note: Under Public Law 104-168, if a request for a document required to be
provided is made in person, the organization must make an immediate
response. If the response is to a written request, the organization must
provide the requested copies within 30 days.
(6)

(7)

A penalty may be imposed pursuant to IRC section 6652(c)(1)(C) and (D) on
any person who does not make the annual returns (including all required attachments to each return), reports, exemption application, or notice of status
available for public inspection in accordance with IRC § 6104(d). If more than
one person fails to comply, each person is jointly liable for the full amount of
the penalty. The penalty amount is $20 for each day during which a failure
occurs. The maximum penalty that may be imposed on all persons for any one
annual return or report is $10,000. There is no maximum penalty amount
assessed against the individual person responsible for failure to make the
exemption application or notice of status available for public inspection. The
penalty is assessed on the SSN of the individual as a Civil Penalty 600 or 601
and is processed NMF.

(8)

3.20.12.1

Organizations are only required to make annual returns publicly available
under IRC § 6104 that were filed during the three year period beginning on the
last day for filing the return.

Disclosure of contributors to exempt organizations and political organizations
varies. In the case of an organization that is not an IRC § 509(a) private foundation or an IRC § 527 political organization, the disclosure of the above
documents, or other IRC § 6104(d) documents, does not include disclosure of
the name or address of any contributor to the organization, disclosure of
Internal Revenue Manual

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Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 3

copies referred to in IRC § 6031(b), or any information the Secretary withheld
under IRC § 6104(a)(1)(D). IRC § 6104(a)(1)(D) authorizes the withholding of
trade secrets, patent protected material, process, style of work or apparatus if
it is determined that public disclosure would adversely affect the organization,
as well as information that is determined to adversely affect the National
defense. Disclosure managers should work with TE/GE personnel to determine
what information may be disclosed and what must be withheld. Some
documents may require editing.
(9)

The following are requirements for IRC § 527 Political Organizations.
•
•

•

Political organizations must file Form 1120-POL if the organization has a
taxable income over $100.
A political organization whose annual gross receipts are normally more than
$25,000 must file a Form 990 or Form 990-EZ unless the organization is a
“Qualified State or Local Political Organization” (QSLPO), as defined by
IRC § 527(e)(1). If a QSLPO, the Form 990 or Form 990-EZ is required if
the annual gross receipts are normally more than $100,000.
A political organization may be required to file Form 8871 and/or Form
8872.

Note: IRM 21.3.8.14, Section 527 Organizations, provides additional information on
IRC § 527 filing requirements.
(10)

Political organizations may be required to file Form 8871 (electronically only)
and Form 8872 (paper or electronically). If Form 8871, including any supporting papers, and Form 8872, including Schedules A and B, are required to be
filed, the IRS will make the forms available for public inspection. Schedule A
requires the name, employer, occupation, amount of each contributor and an
aggregate year-to-date amount for each contributor. Schedule B requires
similar information for each recipient of the organization’s funds. Political organizations may choose to report amounts without providing all required
information (or provide incorrect information) and pay the amount specified in
IRC § 527(j) (currently a 35% penalty on these amounts). The forms and instructions provide additional information. Organizations that have, or expect to
have, either contributions or expenditures exceeding $50,000 must file required
reports in electronic form. IRS is required to make available to the public on
the internet a searchable database of all political organizations that file a Form
8871 or a Form 8872 with the IRS no later than 48 hours after receipt of such
notice or report, whether received electronically or in paper format (see (11)
below for additional details). The organization must also make these forms
available at its principal office and at each of its local and field offices having
more than three paid employees. Technical questions relating to Form 8871
and Form 8872 can be referred to the TE/GE Customer Accounts Services
(CAS) telephone operation toll free number 1-877-829-5500. Additional information on these forms and requirements may be obtained in IRM 21.7.7.4.6,
Form 8871, Political Organization Notice of Section 527 Status, and IRM
21.7.7.4.7, Form 8872, Political Organization Report of Contributions and Expenditures.

(11)

IRC § 527(k) requires that information from the notices (Form 8871) and the
reports (Form 8872) be made available to the public on the internet in a
database that is searchable by the following items:

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Internal Revenue Manual

3.20.12.1

page 4

3.20
•
•
•
•
•
•
•

Exempt Organizations Returns Processing

Names, states, zip codes, custodians of records, directors, and general
purposes of the organization;
Entities related to the organizations;
Contributors to the organizations;
Employers of such contributors;
Recipients of expenditures by the organizations;
Ranges of contributions and expenditures; and
Time periods of the notices and reports.

Note: The database is required to be downloaded. The website http://www.irs.gov/
polorgs was created for this purpose.
(12)

(13)

To the extent IRC § 6104(a)(1)(A) and IRC § 6104(b) specifically provide for
the disclosure of exempt organization information by the IRS, other disclosure
provisions (e.g., IRC § 6103, IRC § 6110, the Freedom of Information Act
(FOIA), and the Privacy Act) do not apply.

(14)

However, information concerning exempt organizations and trusts (or organizations and trusts which have applied for tax exempt status) whose disclosure is
not specifically addressed by IRC § 6104(a)(1)(A) or IRC § 6104(b) may be
disclosed pursuant to IRC § 6103, IRC § 6110, or the FOIA.

(15)

If a member of the public requests information that is governed by IRC § 6103,
refer to IRM 11.3.2, Disclosure to Persons with a Material Interest, or IRM
11.3.3, Disclosure to Designees and Practitioners.

(16)

If a member of the public requests information (other than information
governed by IRC § 6104) pursuant to the provisions of IRC § 6110 or FOIA,
refer to IRM 11.3.8, Disclosure of Written Determinations, and IRM 11.3.13,
Freedom of Information Act.

(17)

IRS has an internet website for displaying forms submitted by Political Organizations. These can be viewed at www.irs.gov/polorgs.

(18)

3.20.12.1.1
(01-01-2014)
Public Inspection of
Annual Returns and
Applications for Tax
Exempt Status

The intent of Congress in allowing for the public inspection of information
governed by IRC § 6104(a), IRC § 6104(b), and IRC § 6104(d), was to enable
the public to scrutinize the activities of tax exempt organizations and trusts.
Congress intended that these organizations and trusts be subject to a certain
degree of public accountability in view of their privileged tax status and
because the public has a right to know for what purposes their contributions
are being or will be used.

IRS is responsible for providing the most complete and accurate copy of the
forms to the customers.

(1)

IRC § 6104(d) requires exempt organizations to make available for public inspection a copy of their annual information returns on Form 990 or Form
990-EZ for years beginning after December 31, 1986 and on Form 990-T
(501(c)(3) organizations only) for years beginning after August 17, 2006.

Note: Form 1120-POL can not be disclosed.
(2)

3.20.12.1.1

The returns must be made available for a three-year period beginning with the
due date for the return (including any extension of time for filing).

Internal Revenue Manual

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Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 5

(3)

(4)

IRC § 6104(d) also requires the organization to make available for public inspection a copy of any papers submitted in support of such application and
any letter or other document issued by the IRS with respect to such application.

(5)

If an organization filed its application before July 15, 1987, it is required to
make available a copy of its application only if it had a copy of the application
on July 15, 1987.

(6)

IRC § 6104(d) requires tax-exempt organizations to provide copies of their
returns and applications to persons who request them.

(1)

Any instructions written at the campus (e.g., desk procedures) to clarify the
IRM 3.20.12, Imaging Exempt Organization Returns, can only be implemented
once the instructions are approved by the TE/GE Submission Processing
Programs Staff. Form 2061, Document Clearance Record must be signed and
on file. If procedures are implemented prior to approval of TE/GE Submission
Processing Programs Staff, the resources will be transferred back to TE/GE.
TE/GE will not fund procedures that are not approved by the business owner.

(2)

3.20.12.1.2
(01-01-2014)
General Guidelines

IRC § 6104(d) also requires exempt organizations to make available for public
inspection a copy of their application for recognition of Federal tax exemption
on Form 1023 or Form 1024.

This IRM provides the necessary instructions, guidelines, and procedures for
imaging the Exempt Organization (EO) returns, both the returns open for public
inspection and not open for public inspection. Additional IRMs may be referenced in conjunction with this IRM that includes, but not limited to the
following:
•
•

IRM 11.3, Disclosure of Official Information
IRM 3.5.20, Processing Requests for Tax Return/Return Information.

(3)

All notices and/or letters used during the processing of TE/GE submissions
must be approved by the TE/GE Submission Processing Programs Staff. The
Form 2061, Document Clearance Record must be signed and on file. No local
letters will be approved or implemented.

(4)

W&I is funded by TEGE based on receipts processed. Refer to table below as
to how a count is taken. Only one count per receipt and no count is taken as a
receipt produced unless the functions are completed as indicated in the table
below.

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Internal Revenue Manual

3.20.12.1.2

page 6

3.20

Exempt Organizations Returns Processing

Type of
Receipt

Released from the
SEIN System

One count per return is taken
after the following functions are
completed:
• Doc Prep
• Scanning
• Quality Control
• Validation
• Verification
• Restricting - If required
• Quality Review

E-filed
Return

Released from the
SEIN System

One count per return is taken
after the following processes are
completed:
• Quality Control
• Validation
• Verification
• Restricting - If required
• Quality Review

Refilms

Released from the
SEIN System

One count per return is taken
after the following processes are
completed:
• Scanning
• Quality Control
• Validation
• Verification
• Restricting - If required
• Quality Review

Form 990
series
returns
secured by
EO Compliance
(Exam)

3.20.12.1.2

Explanation

Paper
Return

(5)

Point of Count

Released from the
SEIN System

One count per return is taken
after the following functions are
completed:
• Doc Prep
• Scanning
• Quality Control
• Validation
• Verification
• Restricting - If required
• Quality Review

The following OFP and program codes must be used when processing the
following forms.

Internal Revenue Manual

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Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 7

Function

Activity

Program & Program Title

360

Scanning, Re-scanning, Validation, Verification,
Reassociation, Release, Restricting, Quality Review,

13117 - All Form 990 series returns Secured by EO
Compliance (Exam)
13131 - Form 990-PF Paper
13134 - Form 990-PF E-filed Return
13139 - Form 990-PF Refilm
13140 - Form 990-T Paper
13148 - Form 990-T With13149 - Form 990-T -Refilms
13161 - Form 4720
13169 - Form 4720 - Refilms
13190 - Form 5227
13199 - Form 5227 Refilm
13410 - Form 990 Non-Remit
13412 - Form 990-POL with 527 checked
13414 - Form 990 E-filed Return
13419 - Form 990 Refilm
13420- Form 990-EZ Non-Remit
13422 - Form 990-EZ POL
13424- Form 990-EZ E-filed Return
13429 - Form 990-EZ Refilms
16012 - Form 8872
16019 - 8872 Refilms

550

Clerical support for the EO
Imaging Function, cleaning
scanners.

13100 - Clerical Support
13104 - (report hours only) loading E-filed returns in
SEIN system and creating EO CD/DVDs
13105 - Form 2363A

720

Document Preparation Preparing the document for
scanning. See IRM
3.20.12.3.13.

13100 - Doc Prep All EO Returns/Documents

880

Reviews conducted on the EO
images created by Ogden
Imaging Unit. The reviews
charged to this time must be
requested by TEGE

13100 - Imaging Reviews Requested by TEGE

(6)

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Foreign and U.S. possession organizations must report amounts in U.S. dollars
and state what conversion rate the organization uses. If a return is received
and the amounts are not provided in U.S. dollars (numbers 0–9, or any combination of those numbers), the return is to be treated as an unprocessable
return.

Internal Revenue Manual

3.20.12.1.2

page 8
3.20.12.1.3
(01-01-2014)
Quality Review of
Scanned Returns

3.20

Exempt Organizations Returns Processing

(1)

Post the results on an agreed site where the data can be accessed by TEGE,
W&I and other management officials.

(2)

The sample will be no less than 40 filings a month per unit.

(3)

The review will be conducted within the Imaging operation.

(4)

Hours used to conduct the review will be reported under 880-13100

(5)

The review will consist of the following:
•

verifying that all index information was entered correctly, See IRM
3.20.12.3.23
• verifying that all information that cannot be disclosed was removed
(redacted/restricted)
• verifying that the scanned copy is good quality, see IRM 3.20.12.3.13.7
• verifying that all 3.20.12 IRM procedures were followed

Note: Other elements may be added to the review as agreed upon between W&I
management and TE/GE Submission Processing Program (SPP) Analyst.
(6)

If errors are found, print the document (or pages if appropriate) and note the
error condition.
1.

3.20.12.2
(01-01-2014)
Disclosure to the Public

Prepare a report noting the type and date of error and sample size that
was reviewed.

(1)

Under authority of IRC § 6104(b), information included on certain annual information returns of organizations and trusts that are exempt or seeking exempt
status, or information required to be filed is required to be made available for
public inspection.

(2)

This disclosure authority pertains to any information required to be filed by
these organizations or trusts in accordance with IRC § 6033 and IRC § 6034.

(3)

All activities connected with the public inspection of EO documents issued by
Headquarters will be the responsibility of the Director, Office of Governmental
Liaison and Disclosure.

(4)

Generally speaking, information provided on the Forms 990 and 990-EZ can
be disclosed except for names and addresses of contributors and identifying
contribution amounts, or other data identified as not available to the public.

Note: Review the form including attachments for contributor information to be
restricted/redacted.
(5)

Everything included, on tax-exempt political organization returns (Forms 990
with Section 527 box checked , Forms 8871, 8872, and 8453-X) can be
disclosed

Exception: All Social Security Numbers (SSNs) must be redacted and Form 990
Schedule B which must be restricted.
(6)

The entire Schedule B, must be restricted.

Exception: If attached to Form 990-PF, Schedule B, is generally not restricted or
redacted. See IRM 3.20.12.2.4(3).

3.20.12.1.3

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 9

(7)

Contribution amounts listed on other schedules by the filer can be disclosed
unless such amount could identify a contributor. If a contributor can be identified, the information must be redacted.

(8)

Forms 1120-POL are NOT OPEN for public inspection .

(9)

Form 5768, Election/Revocation of Election by an Eligible Sec. 501(c)(3) Organization to Make Expenditures to Influence Legislation is used by eligible
organizations who either elect to use or revoke their election to use the provisions of section of 501(h) of the Code relating to expenditures by public
charities to influence legislation. The Form 5768 is not open for public inspection. The form is to be imaged if received with the Form 990 filing, but must be
restricted.

(10)

3.20.12.2.1
(01-01-2014)
Commonly Requested
Documents

If there is a question as to whether information can or can not be disclosed
contact the local Disclosure Office.

(1)

Refer to IRM 11.3.9 for guidelines on what may be disclosed.

(2)

The following is a list of commonly requested documents that are open for
public inspection, but you must follow the IRM procedures to ensure specific
data is redacted/restricted prior to providing the filing to the public.
•

•
•
•
•

•

•
•

Form 990, Return of Organization Exempt from Income Tax , Form 990-EZ,
Short Form Return of Organization Exempt From Income Tax, and attachments required to be filed with the Service. For organizations (other than a
Section 527 with periods beginning after 6/30/2000).
Schedule A, Public Charity Status and Public Support, for Organizations
Exempt Under 501(c)(3).
Schedule B, Schedule of Contributors , is to be completely restricted unless
it is attached to a 990-PF.
Form 990-PF, Return of Private Foundation.
Form 1023, Application for Recognition of Exemption Under Section
501(c)(3) of IRC, and supporting documents. Denied applications are
available, in redacted form, pursuant to section 6110.
Form 1024, Application for Recognition of Exemption Under Section 501(a)
and supporting documents. Denied applications are available, in redacted
form, pursuant to IRC section 6110.
Form 1041-A, U.S. Information Return-Trust Accumulation of Charitable
Amounts.
Form 1065 if filed by an organization described in IRC section 501(d) (EO
submodule-Subsection 40).

Note: If Schedule K-1 is attached to a Form 1065, redact everything except the title
of the schedule.
•

Form 4720, Return of Certain Excise Taxes on Charities and Other Persons
Under Chapters 41 and 42 of IRC, if filed by a private foundation. Form
4720 filed by individuals or organizations other than private foundations,
are not subject to disclosure provisions of IRC § 6104.
• Form 5578, Annual Certification of Racial Nondiscrimination for a Private
School Exempt from Federal Income Tax.
• Form 8871, Political Organization Notice of Section 527 Status.

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.12.2.1

page 10

3.20
•
•

Exempt Organizations Returns Processing

Form 8872, Political Organization Report of Contributions and Expenditures.
Form 8453-X, Declaration of Electronic Filing of Notice of Section 527
Status.

Note: Form 8453-X will not be imaged as of March 1, 2012.
Note: The Form 5227, Split Interest Trust Information Return, is available for public
inspection, but the Form 5227 is not part of the images available to the
public via CD/DVDs. No redaction or restriction is required of EO Imaging
when processing the Form 5227.
3.20.12.2.2
(01-01-2014)
Forms and Attachments
Open for Public
Inspection

(1)

Forms and Attachments required to be filed or voluntarily filed with certain EO
returns (Forms 990, 990-EZ, and 990-PF) are disclosed unless listed in IRM
3.20.12.2.3 or specified individual sections of the IRM 3.20.12.

(2)

When the following items are voluntarily submitted with the return, they will be
disclosed:
•
•
•
•
•
•
•
•
•

Wills, minutes of meetings, Articles of Incorporation etc.
Worksheets, and accountant/audit reports
Forms 8109 (FTD coupons)
Forms W-2
Forms 4562
Extension of time to file, e.g., Form 8868
Schedules from a Form 1040 e.g., Schedule D
Forms 1098-C, Form 1098-E, and Form 1098-T
Form 1120, Schedule D

(3)

Often organizations will submit information and mark the page “NOT TO BE
DISCLOSED.” Unless the information is listed in Section 3.20.12.2.3, the information is “Open for Public Inspection”.

(4)

Form 990 was revised for tax year 2008 and subsequent. The tax year 2010
revision of Form 990 consists of 12 pages and numerous schedules have been
added. Each schedule indicates whether or not it is open for public inspection.
The schedules that are open to public inspection are clearly identified in the
upper right hand corner by the following statement, ““ Open to Public Inspection” ”. All other schedules are to be restricted, including, but not limited to,
Schedule B.

(5)

Form 990-T, Exempt Organization Business Income Tax Return, filed by IRC
section 501(c)(3) organizations filed after August 17, 2006.

3.20.12.2.3
(1) The following documents, forms, schedules and/or their related attachments
(01-01-2014)
may be attached to the return as supporting documentation and are NOT
Forms, Attachments and
OPEN to Public Inspection. DO NOT disclose the following forms/items to the
Information Not Open
public.
For Public Inspection

3.20.12.2.2

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 11

Form/Document

Title

Additional Information

843

Claim For Refund and Request for Abatement.
Taxpayers use Form 843 to claim a refund (or
abatement) of certain overpaid (or over-assessed)
taxes, interest, penalties, and additions to tax

926

Return by a US Transferor of Property to a Foreign Image and Restrict
Corporation

Image and Restrict

990-BL

Information and Initial Excise Tax Return for Black
Lung Benefit Trusts and Certain Related Persons

Image and Restrict

990-T

Exempt Organization Business Income Tax Return
(non 501(c)(3) organizations) and all Form 990-T
returns filed prior to August 17, 2006

Image and Restrict
unless filed after August
17, 2006 and it is a
501(c)(3) filing. Then
follow procedures for
redacting/restricting a
Form 990-T

1023

Application for Recognition of Exemption under
Section 501(c)(3), unless the account has received
an approved status. Do not disclose unless the
application is clearly marked “approved”
Note: If application contains original signature,
pull and route to appropriate area. Do not
image. See IRM 3.20.12.3.13.1.

Image and Restrict

1024

Application for Recognition of Exemption under
Section 501(a), unless the account has received
an approved status. Do not disclose unless the
application is clearly marked “approved”
Note: If application contains original signature,
pull and route to appropriate area. Do not
image. See IRM 3.20.12.3.13.1.

Image and Restrict

1028

Application for Recognition of Exemption under
Section 521, unless the account has received an
approved status.
Note: If application contains original signature,
pull and route to appropriate area. Do not
image. See IRM 3.20.12.3.13.1.

Image and Restrict

1040

Individual Income Tax Return

Image and Restrict

1041

U.S. Income Tax Return for Estates & Trusts

Image and Restrict

Foreign Person’s U.S. Source Income Subject to
Withholding

Image and Restrict

1045

Application for Tentative Refund

Image and Restrict

1096

Annual Summary and transmittal of U.S. Information Returns

Image and Restrict

1099

U.S. Information Return

Image and Restrict

1042-S

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.12.2.3

page 12

3.20

Exempt Organizations Returns Processing

Form/Document
1120

Title

Additional Information

U.S. Corporation Income Tax Return

Image and Restrict

U.S. Income Tax Return for Certain Political Organizations

Image and Restrict

Farmers’ Cooperative Association Income Tax
Return

Image and Restrict

2220

Underpayment of Estimated Tax by Corporations

Image and Restrict

3520

Annual Return To Report Transactions With
Foreign Trusts and Receipt of Certain Foreign
Gifts

Image and Restrict

4720

Return of Certain Excise Taxes on Charities and
Other Persons Under Chapters 41 and 42 of the
IRC

Image and Restrict
unless attached to Forms
990 or 990-EZ as supporting documentation
and the 527 box is
checked on Forms 990 or
990-EZ, or filed with a
990-PF, then do not
redact/restrict.

4797

Sale of Business Property

Image and Restrict

5227

Split Interest Trust

Image and Restrict

5452

Corporate Report of Nondividend Distributions

Image and Restrict

5471

Information Return of U.S. Persons with Respect
to Certain Foreign Corporations

Image and Restrict

5517

Federal Tax Deposit (FTD) Replacement - Adjustment Record

Image and Restrict

5568

This form has been reinstated because Examination still uses this form. This form is used to
transmit the Automated Information Management
System (AIMS) labels for multiple appeals. Labels
are placed on this form and the analyst can make
changes directly on this form.

Image and Restrict

5578

Organizations that operate tax-exempt private
schools use Form 5578 to provide IRS with the
required annual certification of racial nondiscrimination.

Image and Restrict

5713

International Boycott Report

Image and Restrict.

5768

Election/Revocation of Election by an Eligible Sec.
501(c)(3) Organization to Make Expenditures to
influence legislation

Image and Restrict

New Hire Retention Credit

Image and Restrict

Return of Excise Tax on Excess Contribution to
Black lung Benefit Trust (under Section 4953)

Image and Restrict

1120-POL
1120-C
(formerly 990-C)

5884-B
6069

3.20.12.2.3

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12
Form/Document

Title

page 13

Additional Information

6513

Extension of Time to File

Image and Restrict

7004

Form 7004 is used to request an automatic
6-month extension of time to file the returns shown
on the form.

Image and Restrict

Tax Exempt Bond Returns

Image and Restrict

8271

Investor Reporting of Tax Shelter Registration
Number

Image and Restrict

8279

A corporation files Form 8279 to elect to be treated Image and Restrict
as a foreign sales corporation (FSC) or small
foreign sales corporation (small FSC). Once the
election is made, it is effective until terminated or
revoked. It applies to each shareholder who owns
stock in the corporation while the election is in
effect.

8282

Donee Information Return

Image and Restrict
unless the 527 box is
checked then do not
redact/restrict.

8283

Noncash Charitable Contributions, unless the 527
box is checked.

Image and Restrict
unless the 527 box is
checked then do not
redact/restrict.

8308

Report of a Sale or Exchange of Certain Partnership Interests

Image and Restrict

8328

Tax Exempt Bond Return

Image and Restrict

Exempt organizations use Form 8453-EO to authenticate the electronic Form 990, 990-EZ, Form
990-PF, 1120-POL or Form 8868. This form also
authorizes the electronic filer to transmit via a
third-party transmitter.

Not imaged - staple and
attach to the envelope
prior to imaging the
return. If filed with an
E-file submission, Image
and Restrict.

8594

Asset Acquisition Statement

Image and Restrict

8621

Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund

Image and Restrict

8833

Treaty-Based Return Position Disclosure Under
Section 6114 or 7701(b)

Image and Restrict

8858

Information Return of U.S. Persons With Respect
to Disregarded Entities

Image and Restrict

8865

Return of US Person with Respect to Certain
Foreign Partnerships

Image and Restrict

8038, 8038-B, 8038CP, 8038-G, 8038-GC
8038-T, 8703

8453-EO

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.12.2.3

page 14

3.20

Form/Document

Exempt Organizations Returns Processing
Title

Additional Information

8870

Information Return for Transfers Associated With
Certain Personal Benefit Contracts

Image and Restrict

8879

Taxpayers use Form 8879 when their return is
e-filed using the practitioner PIN method or when
the taxpayer authorizes the electronic return originator to enter the taxpayer’s PIN on his or her
e-filed return

Not imaged - staple and
attach to the envelope
prior to imaging the
return. If filed with an
E-file submission, image
and restrict.

8886

Reportable Transaction Disclosure Statements
Note: Public Law 109-222 amended IRC § 6033.
It requires that exempt organizations report
certain information about their participation
in reportable transactions. This information
will be disclosed to the public pursuant to
IRC § 6104(b).

Image and Restrict

Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction

Image and Restrict

8913

Credit for Federal Telephone Excise Tax Paid

Image and Restrict

8925

Report of Employer-Owned Life Insurance
Contracts

Image and Restrict

8938

Statement of Foreign Financial Assets

Image and Restrict

8941

Credit for Small Employer Health Insurance
Premiums, if filed in conjunction with the normal
annual filing

Image and Restrict

8948

Preparer Explanation for Not Filing Electronically

Image and Restrict

Schedule B - attached
to Forms 990, 990EZ,990-T and 8872.

Used to provide information on contributions the
organization.

Image and Restrict
Note: Schedule B
attached to a Form
990-PF is
generally open to
public inspection,
see IRM
3.20.12.2.4(3).

Schedule K-1

Partner’s Share of Income, Deductions, Credits,
etc.
Note: Often this Schedule is filed with Form 1065.
The Form 1065 can be disclosed if filed by
a 501(d) organization.

Image and Restrict so
only the title of the
schedule is disclosed,
unless attached to Forms
990 or 990-EZ as supporting documentation
and the Form 1065 is not
attached then Image and
Restrict.

TD F 90-22.1

Report of Foreign Bank And Financial Accounts
Note: TD F 90-22.1 is not filed in Ogden.

Image and Restrict

8886-T

3.20.12.2.3

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12
Form/Document
State Tax Returns

Title
Filer’s State Tax Returns and all attachments or
schedules that are part of their State Tax Return.

page 15

Additional Information
Do Not image - staple
and attach to the
envelope prior to imaging
the return

IRS Prepared Returns

Do Not Image

Substitutes for Returns
(SFR)

Do Not Image

Reprocessible Returns

Do Not Image

Secured Delinquent
Returns

Imaged and all marks
indicating the return was
secured must be
redacted.

Dummy Returns
Request for Copy Attachment

Not imaged
Document received with E-filed returns.

Restrict
Imaged but restricted/
redacted

IRS CP Notices
Certified Mail Receipts
(originals or copies)

Not imaged - staple and
attach to the envelope
prior to imaging the return

Cover sheets, such as
fax cover sheets and
address cover sheets

Not imaged - staple and
attach to the envelope
prior to imaging the return

Internally prepared
documents

Not imaged - staple and
attach to the envelope
prior to imaging the return

Form Instructions

Not imaged - staple and
attach to the envelope
prior to imaging the return

IRS Edit Sheets

Not imaged - staple and
attach to the envelope
prior to imaging the return

IRS routing slips

Not imaged - staple and
attach to the envelope
prior to imaging the return

Post it notes

Not imaged - staple and
attach to the envelope
prior to imaging the return

Letter asking for acknowledgment of
receipt

Not imaged - staple and
attach to the envelope
prior to imaging the return

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.12.2.3

page 16

3.20

Form/Document

Exempt Organizations Returns Processing
Title

Additional Information

“Sign Here” stickers

Not imaged - staple and
attach to the envelope
prior to imaging the return

Correspondence (IRS
letters to and from the
taxpayer)

Imaged but restricted/
redacted unless specific
procedures are provided
for specific letters/notices

Checklist

“Voluntary Compliance Program Checklist for
Small Tax-Exempt Organizations Eligible to File
Form 990-EZ”

Image and Restrict

Any Item attached in
reference to Delinquency, Compliance or
Collection activity
(examples include, but
are not limited to Form
9465, Form 433A, and
Form 656A)

Image and Restrict

Multiple returns
attached in reference
to Carryforward/back
Note: The multiple
returns would
not be
separated from
return

Image and treat as
original returns, restricting
or redacting any item as
need.

(2) DO NOT disclose the following Information.

3.20.12.2.3

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12
Form

990, 990-EZ
or 990-T

page 17

Information

Additional Information

Contributor/Donors names and addresses - Contributors
may be individuals, fiduciaries, partnerships, corporations, associations, trusts, government agencies, or
exempt organizations. A contributor is a person who
gave money, securities, or any other type of property to
the organization, either directly or indirectly. These are
persons who have contributed gifts to the organization.
Note: Review the form including attachments for contributor information to be restricted/redacted.

During the scanning
operation, Schedule B, contribution amounts and/or related
information are restricted/
redacted. However,
contribution amounts will be
provided by EO Photocopy
when specifically requested,
unless such amounts could
reasonably be expected to
identify a contributor.

990, 990-EZ,
990-PF or
990-T

Wording listed on the top of the front page indicating a
determination application is pending will be redacted.
Example: “Application Pending,”. or similar wording.
Note: Wording listed anywhere else on the return or
attachments will not be redacted.

990, 990-EZ,
990-PF

Wording listed on the top of the front page indicating a
revocation will be redacted.
Example: “Automatically Revoked”, Status 97, or
similar wording.
Note: Wording listed anywhere else on the return or
attachments will not be redacted.

8872, 990
Social Security Numbers (SSNs) listed any where on
and 990-EZ the form or attachments must be redacted..
with 527 Box
Checked

(3)

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Form 990 Schedule B must
be restricted if attached to
either form.

The following IRS codes and marks are NOT open for public inspection.

Internal Revenue Manual

3.20.12.2.3

page 18

3.20

Exempt Organizations Returns Processing

FORM

INFORMATION

IMAGE / REDACT /
RESTRICT

Any indication the return is
under investigation.
Any indication of a delinquency status, e.g., the
word “delinquent”
stamped or written on the
first page of the return.

Redacted

IRS Coding indicating a
payment was received
with the return.

990, 990EZ, 990-PF,
990-T

Redacted

Redacted

990/990-EZ, LEM
with subsection
501(c)(3),
990-PF

Redacted

(4)

Schedules or other information (including, but not limited to, Social Security
Numbers, bank accounts, savings, checking, or credit union information) will be
imaged but will not be restricted/redacted unless the schedule or information is
listed in the tables above, IRM 3.20.12.2.3, or specified in other section within
IRM 3.20.12.

(5)

In general, the names and addresses of contributors to an organization other
than a private foundation shall not be available for public inspection.

Note: Review the form including attachments for contributor information to be
restricted/redacted.
•
•

Names and addresses of contributors to private foundation are open to
public inspection.
For political organizations, names, addresses, and additional information
provided on Form 8871 and Form 8872 are open to public inspection.

Exception: Social Security Numbers (SSNs) must be redacted and Form 990
Schedule B must be restricted.
(6)

TEGE has established the policy not to include Form 990, Schedule B, that
lists contributors and the amounts of contributions, with the images of the Form
990 series. The Schedule B is to be restricted and Social Security Numbers
(SSNs) must be redacted on Form 990 with the 527 check box marked.

Note: Review the form including attachments for contributor information to be
restricted/redacted.
Exception: If attached to Form 990-PF, Schedule B, is not restricted or redacted,
also see (7), below.
(7)
3.20.12.2.3

The names, addresses, and amounts of contributions or bequests of persons
who are not U.S. citizens to a foreign private foundation that received at least
Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

#
#
#
#
#
#

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 19

85 percent of its support, other than gross investment income, from sources
outside the U.S., shall not be made available for public inspection. A foundation that checks box D(2) in the Form 990-PF heading generally has this
status. For additional information refer to IRC § 4948(b).
(8)

E-filed documentation that was received by the filer and attached to his or her
paper filings are to be restricted. Examples of documentation that may be
attached are: E-filed rejection slips and EF Transmission Status notification.

(9)

When documents are voluntarily submitted as supporting documentation and
not specifically required by a Code section other than IRC section 6033, or
listed in the tables above, the supporting documentation will be disclosed.

(10)

3.20.12.2.4
(01-01-2014)
Contributor Information
Subject to Deletion

(1)

Questions about restricting particular schedules that are unusual or uncommon
should be addressed to your local technical specialist or point of contact (POC)
on the Planning & Analysis (P&A) Staff. Once addressed, Forms will not be
held pending determination if not listed in the IRM, but will be imaged and restricted.
Except as provided below, names and addresses of contributors (as set forth
in Schedule B of Form 990 and 990-EZ) must be redacted from public inspection. Contribution amounts must also be redacted if they can reasonably be
expected to identify the contributor (which is usually not the case).

Note: Review the form including attachments for contributor information to be
restricted/redacted.
(2)

To reduce the risk of inadvertent disclosure of contributor information, Service
policy is not to disclose Schedule B. When specifically requested, however, EO
Photocopy will provide the Schedule B with redacted names and addresses of
contributors (and redacted contribution amounts if they can reasonably be
expected to identify contributors).

(3)

For private foundations, Schedule B information generally is open to public inspection. An exception applies to a foreign private foundation described in IRC
4948(b) that from the date of creation has received at least 85% of its support
from sources outside the U.S. (generally evidenced by the checkbox in D(2) of
the Form 990-PF heading). For such a foreign foundation, contributor information (name, address, amount) is not open to public inspection if the contributor
is not a U.S. citizen. See IRM 3.20.12.2.3 for other attachment guidance not
open to public inspection.

Note: Review the form including attachments for contributor information to be
restricted/redacted.
(4)

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

For 527 political organizations, Schedule B of Form 990 is open to public inspection but will be restricted in Imaging. When specifically requested,
however, EO photocopy will provide the Schedule B once confirmed a 527 organization. If determined they are not a 527 organization, a redacted Schedule
B will be provided as stated in paragraph 2 above. See IRM 3.20.13 for additional instructions on this process. Contributor information and other
information on Forms 8871 and 8872 is also open to public inspection. See
IRM 11.3.9.
Internal Revenue Manual

3.20.12.2.4

page 20

3.20

Exempt Organizations Returns Processing

Exception: Social Security Numbers (SSNs) must be redacted on all 527 political
organizations.
(5)

Information relating to contributions and grants made by the filing organization
is open to public inspection in all cases.

(1) The statutory requirements of IRC § 6104(a) regarding the withholding of
3.20.12.2.5
(01-01-2014)
certain information from documents available under that section do not apply to
Information That May Be
information that must be disclosed under IRC § 6104(b). The reverse situation
Disclosed
would also be true.
Example: Trade secret information that the IRS has determined should be withheld
from an organization’s application does not have to be withheld from
public inspection if included with its annual information return. Conversely, if an organization includes with its application a list of its major
contributors and the organization is determined to be tax exempt, the
IRS would not be obligated to remove this information before making the
application available for public inspection.
(2)

(1)

Most IRS codes and marks can be disclosed. Exceptions are found below in
3.20.12.2.7.

(2)

IRS Received Date can be disclosed.

(3)

Document Locator Number (DLN) can be disclosed.

(4)

Red, brown, orange, or blue edit perfections can be disclosed.

(5)

Transcription edit marks such as ’arrows’ can be disclosed.

(6)

The words Original, Final and Amended can be disclosed.

(7)

Marks and stamps used by the scanning operators can be disclosed.

(8)

Edit marks used by SEIN employees that indicate the return requires
redaction/restriction can be disclosed.

(9)

3.20.12.2.6
(01-01-2014)
IRS Codes and Marks
that can be Disclosed

If an organization or trust files its return or other documents in accordance with
IRC § 6033 or IRC § 6034 and specifically requests that certain data included
therein not be opened for public inspection, the IRS cannot comply with this
demand in view of the disclosure requirements of IRC § 6104(b). Therefore,
any information submitted by the organization or trust that is required to be
filed pursuant to IRC § 6033 or IRC § 6034 must be disclosed subject to the
exceptions described in IRM 11.3.9.

IRS stamps and employee names can be disclosed.

Exception: CI employees names can not be disclosed.
(10)

3.20.12.2.5

If there is any doubt as to what can be disclosed, the IRS employee should
contact the servicing Disclosure Office before making the document available
for public inspection.

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 21

3.20.12.2.7
(1) A document that is required to be made available for inspection under IRC §
(01-01-2014)
6104(a) or IRC § 6104(b) must be redacted of any coding information that
Coded Edit Marks and
indicates specific facts with regard to the organization’s or trust’s liability or
Data Elements Not Open
possible liability for any tax, interest or penalty, that was added to the first
for Public Inspection
page of the return during processing.
(2)

Some codes and marks used by the IRS and/or are required by IRC § 6033
and IRC § 6034 must be redacted before making the document available for
public inspection as shown in paragraphs (3) through (7) below.

(3)

Do not disclose IRS marks or data provided by the filer that indicate a delinquency status, Compliance or Collection activities e.g., the word delinquent
stamped or written on the first page of the return, or a Form 433-A, Form
656-A or request for an installment agreement.

Note: A received date “is not” an indication of delinquency status, nor are the
word(s) “statute” or “statute cleared”.
(4)
(5)

Do not disclose IRS marks that indicate a payment was received with the
return, e.g., a stamped Received with Remittance, an amount written in green
or purple, or a green or purple rocker.

(6)

Do not disclose the “Y” edit mark added to the return during Document Preparation. See IRM 3.20.12.3.13.7.

(7)
3.20.12.2.8
(01-01-2014)
Unauthorized
Disclosures and
Assigned
Responsibilities

Do not disclose IRS marks that indicate the return is under investigation, e.g.,
an audit stamp or the return was “secured” by field personnel.

Do not disclose condition codes “D”, “R”, “V”, or “X”, entered by IRS personnel.

(1)

If the campus personnel is notified or made aware of an un-authorized disclosure of data from an image created through SEIN, the BSP:SPP Analyst with
oversight is to be contacted immediately (no longer than one hour after identification) with the following details:
a.
b.
c.
d.

Issue, what was disclosed
Who identified the unauthorized disclosure
Who caused the unauthorized disclosure
Case information:
EIN
Tax Year
Form Type
Name of Organization
Scan Date
e. Who within W&I has been notified
f. What actions have been taken by W&I
Note: For additional details, see IRM 11.3.38.6 and IRM 11.3.38.6.1 on reporting.

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.12.2.8

page 22
3.20.12.3
(01-01-2014)
Creating Images —
Scanning Operation

3.20
(1)

Exempt Organizations Returns Processing

This section provides instructions for making images of certain EO returns.
These returns are:
•
•
•
•
•
•
•

Forms 990-PF
Forms 990/990-EZ
Forms 990/990-EZ with Section 527 box checked
Forms 8872
Form 990–T
Form 4720
Form 5227

(2)

(3)

The Imaging System is a mini system, using Windows XP, set up for user/
operators to perform various processing steps through a series of templates
and dialog boxes.
The software program used for Scanning, Quality Control, Forms Processing,
Validation, Verification, and Release (export of images and indexes to longterm storage) is called Ascent Capture.
The Restricting and Quality Review steps use different, specially programmed
software other than Ascent Capture.

(4)

3.20.12.3

(1)

(3)

3.20.12.3.2
(01-01-2014)
Glossary of Terms

All returns/attachments that are imaged through SEIN, are available to internal
customers via OL-SEIN. The unredacted images on OL-SEIN are not redacted.
They contain complete return information as filed.

(2)

3.20.12.3.1
(01-01-2014)
Overview of SEIN

The SOI EO Imaging Network (SEIN), is a document imaging system that is
used to scan and create images of specific EO returns. This is often referred
to as the “front end processing”. Once a month, the returns (scanned images)
that are available to the public for inspection are written to CD/DVDs (“the
back end processing”) and distributed to various requestors nationwide. The
images have specific information redacted, restricted or sanitized.

The user/operator works with the paper returns for Document Preparation,
Scanning, Re-Scanning, Quality Control, and Quality Review. The remainder of
the work steps are worked using the image only.

(1)

The following table reflects a list of terms commonly used in the Imaging
operation.

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12
Term

page 23

Description

Alchemy
Batch

A collection of folders.

Batch Manager

Module used to control the flow of batches.

CD ARecorder

A device used to produce and duplicate the CDs.

Compact Disc
(CD)

These are created based on customer requests
and contain the image of the returns.

Contributor(s)

Contributors may be individuals, fiduciaries, partnerships, corporations, associations, trusts,
government agencies, or EOs. A contributor is a
person who gave money, securities, or any other
type of property to the organization either directly
or indirectly for less than adequate consideration:
i.e., someone who gives a complete or partial
gift.

Can be
disclosed

Information open for public inspection.

Digital Video
Disc (DVD)

These are created based on customer requests
and contain images of the returns.

Expedites

These are forms that are received marked as
Expedites. They MUST be worked on a two day
cycle.

Fix-it

An initially scanned return being fixed as a
second submission.

CFolder

Collection of approximately 25 documents.

Forms Processing

The OCR step is an image clean up process that
includes de-speckling (removal of unwanted
dots). This process is turned on manually each
day and needs no operator intervention.

Image Server

Consists of image storage devices called the
Optical Jukebox and a Tier II computer for storing
return indices.

Image Storage
Devices

Optical Jukebox that permanently stores all the
return images.

Imaging System

Consists of completely integrated hardware and
software running on a Local Area Network (LAN)
with PC Workstations running Windows XP.

Initial Imaging

The first scanning of returns.

Quality Control
(QC)

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

The name of the software program resident on
CD/DVDs containing scanned images.

Step is used to visually inspect scanned images
and edit or reorder pages or returns.

Internal Revenue Manual

3.20.12.3.2

page 24

3.20

Exempt Organizations Returns Processing
Term

Description

Quality Review
(QR)

Redaction

Term used to define blocking out pieces of information not open to public inspection.

Refilm

Status given to a batch in the system containing
documents that have only certain pages to be
scanned. Additional forms or information received
that was not part of the initial imaging. These are
not original filings.

Release

Process that releases the returns to the Image
Storage Devices (Optical Jukebox). This process
is turned on manually each day and needs no
operator intervention.

Re-scanners

Consist of 17 Bowe Bell and Howell Truper 3200
flatbed scanners, and 8 Bowe Bell and Howell
Truper 3210 flatbed scanners. Low-speed
scanners for special scanning and Quality
Control operations.

Re-scanning

Process of amending or adding an image.

Restricting

Function where Restricting and Redacting are
performed. Additionally, pages can be rotated and
the validation information can be changed and
saved in this function.

Restriction

Term used when an entire page of information is
not open to public inspection

Scanners

Consist of 5 Kodak i1860 high-speed scanners,
that are used for initial scanning as well as reimage scanning.

Scanning

3.20.12.3.2

Step performed to ensure a quality product. It is
a review of all previous functions. including
quality of images, and ensures all data that is
required to be restricted/redacted is properly
restricted/redacted to prevent unauthorized disclosure.

Process that converts paper returns into digital
images. The Scan module creates open batches,
allows the operator to name the batch and set or
modify scan options (e.g., document orientation,
single-side, etc.), and reads returns.

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12
Term

page 25

Description

Software
Program

Software set up for user/operators to perform
different functions in the Imaging process. The
Ascent Capture process was purchased to
perform the Batch Manager, Scanning, Quality
Control, Forms Processing, Validation, and the
export of images and indexes to long-term
storage. Additional software was written to
perform Release, Restricting, and Quality
Review.

Supplemental information

A term used to refer to non IRS created pages
filed with a return that provide additional information. Supplemental information that is clearly
identified as a continuation of the form or it’s
related schedule(s) should be placed in order
behind the applicable form or schedule. Supplemental information not clearly identified as a
continuation of the form or schedule(s) should be
placed behind the schedules.

Validation

This step is the process of entering certain fields
from a return that allows it to be retrieved from
the database. A keyboard operator obtains this
information from various parts of the return and
inputs it during the Validation process. Indexes
include Organization Name, EIN, Tax Period,
State, Zip Code, Total Assets and Subsection
Code.

Verification

The process of checking the accuracy of a
specified index. Verification is performed on the
EIN, Tax Period, and Organization Name.

Visually Unacceptable

Refers to any page or document that has information that is cut off, illegible, too light, too dark,
or missing.

Workstations

PC workstations running Windows XP are
equipped with 21-inch monitors for viewing
images.

Figure 3.20.12-1
3.20.12.3.3
(01-01-2014)
Batch Manager Module

(1)

The Batch Manager module is used to check the current status and to control
the flow of batches. Batch Manager provides a summary table that displays the
current status of all active batches in the Ascent Capture process.

(2)

The Batch Manager module can be used to:
•

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

display the summary table showing the status, form type, program, batch
and folder number of all active batches.
Internal Revenue Manual

3.20.12.3.3

page 26

3.20
•
•
•
•

3.20.12.3.4
(01-01-2014)
Receipt of Work –
Timeframe Guidelines

Exempt Organizations Returns Processing

create new batches.
delete existing batches.
edit or view batch properties.
display a batch audit and error trail.

(1)

Timeliness guidelines for return imaging are specified in IRM 3.30.123 Processing Timeliness: Cycles, Criteria, and Critical Dates.

(2)

Forms 990, 990-EZ, 990-PF, 990T, 4720, and 5227 initial returns are batched
into folders of approximately 25 returns.

(3) Re-film returns will come from several areas within the campus. The Document
7214 will only be attached to original returns/documents requesting to be refilmed. All photocopied re-filmed requests will not have the Document 7214
attached.
(4)

All receipts have time frames and age criteria for processing/imaging the work.

Note: Processing time in Imaging must be adjusted as necessary to meet program
completion date (PCD) goals.
Form/Type of work

Time frame - Age Criteria

Form 990-PF receipt

Imaged within 10 work days of receipt

Form 990, 990-EZ, 990-T,
4720, 5227 - Non-Peak
Season

Image within 15 work days of receipt

Form 990, 990-EZ, 990-T,
4720, 5227 - Peak Season
- March - Mid-July & Dec Mid-Jan.

Image within 20 work days of receipt

Refund Returns

Image within 5 work days from receipt

E-filed Returns

Imaged within 15 work days of receipt
in the OL-SEIN system (import date
from SOI)
Note: all filings for the year (January
through December) must be imaged no
later than January 7th of the following
year in order to be included in the CD/
DVDs for that year.

3.20.12.3.4

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12
Refilms

page 27

Must be batched and controlled within
“One” workday of receipt and refilmed
within 10 workdays. Note: When using
IDRS prints to attach something to a
document in Files, type the word ATTACHMENT on the IDRS screen
before printing. After printing, highlight
the word ATTACHMENT along with the
DLN receiving the attachment. This
allows Files to continue accepting
IDRS prints in place of Forms 9856.
During peak season:
March - Mid-July, and
Dec - Mid-January
an additional five days is added to
process the refilm documents unless it
is marked as an expedite.

Refilm marked as expedite

Form 8872

Two work days of receipt within the
Imaging Unit to image the Form 8872

Batches starting with “X”

Are to be expedited on a two-day cycle

Form 2363-A

Complete Imaging process within 45
work days of receipt within the Imaging
Unit

Form 990 series returns
secured by EO Compliance
(Exam)

3.20.12.3.5
(01-01-2014)
Loose Unattached
Documents and/or
Envelopes

Must be refilmed within two working
days and routed to files to be associated with the IDRS action form.
Note: When using IDRS prints to
attach something to a document
in Files, type the word ATTACHMENT on the IDRS screen
before printing. After printing,
highlight the word ATTACHMENT along with the DLN
receiving the attachment. This
allows Files to continue
accepting IDRS prints in place
of Forms 9856.

Within 15 days of receipt in the
Imaging Unit

(1)

All unattached schedule(s), supplemental page(s) and/or envelopes that are
separated from the original return during imaging must be reassociated with
the original return when possible.

(2)

If SEIN is unable to reassociate the loose or unattached document with the
original return, the document will be routed to EO Accounts, M/S 6552 to be

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.12.3.5

page 28

3.20

Exempt Organizations Returns Processing

associated to the original return. “Annotate on the routing slip why the
document is being routed and/or what action needs to be taken.”
(3)

The instructions for imaging “Initial” Returns are different from the instructions
for imaging Reimage returns and Fix-its. Refer to imaging reimaged returns/
documents for reimaging procedures.
For procedures on imaging “Amended” returns, refer to section on Imaging
Amended returns.

(1)

All initial returns are batched and controlled on the Batch/Block Tracking
System (BBTS).

(2)

When a batch of work is received, a log sheet is prepared with the program
number, batch number, date, and volume (Batch Transmittal) .

(3)

Each batch of work will be routed through Document Preparation (Doc. Prep.),
Scanning, Quality Control, Validation, Verification, Reassociation, Restricting
(restricting function on public disclosed returns), and Quality Review.

(4)

When a folder of returns is completed through the various steps, the system
will automatically release each folder to the next step.

(5)

When all folders in a batch have completed all steps of the imaging process,
the batch is released on BBTS.

(1)

The Modernized Tax Return Database (MTRDB) provides Ogden with a
redacted XML extract. SOI was requested to translate the XML to an oracle
database. The oracle database is used to populate a Form 990 PDF. The PDF
is loaded onto a CD/DVD with all the other images of the paper Form 990
returns filed and provided to the public upon request. Refer to IRM 3.20.13.

(2)

Forms 990-N are not to be converted to CD/DVD through SEIN, therefore they
are excluded from the E-filed import into SEIN.

(3)

3.20.12.3.7
(01-01-2014)
Processing Batches of
E-Filed Returns
Imported into SEIN

Initial returns are returns that are received for the first time from Extracting.
These returns are batched and routed to the Imaging area. With remittance
documents are routed to Deposit before being routed to the Imaging area.

(3)

3.20.12.3.6.1
(01-01-2014)
Control and Routing for
Initial Returns

(1)

(2)

3.20.12.3.6
(01-01-2014)
Initial Returns

If unable to reassociate loose or unattached envelopes, the envelope will be
given to the lead or manager to be destroyed.

The following steps are to be taken to process a batch of E-Filed EO returns
1.
2.
3.
4.
5.

3.20.12.3.6

Look in Batch Manager for a batch whose name starts with ‘EFILE 990’. It
should be in Quality Control/Rescan.
Open the batch in Quality Control/Rescan.
Check the number of documents in the batch. Normally, there are 30
documents per batch.
Check the documents to make sure the schedules are in the correct order.
Rotate landscape documents, when needed. If E-File poor quality imaged
pages are identified, contact DMD and the SPP Analyst with oversight of
Imaging for correction. If after contact the quality cannot be improved,
continue with process and disclose as applicable.

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 29

6. LEM

#
#
#

7.
8.
9.
10.
11.
12.

Proceed with Validation. See IRM 3.20.12.3.23.
LEM
Perform Verification.
Release the batch.
Open the batch in Restricting.
Follow all IRM procedures for redacting and/or restricting a paper filed
return.
13. LEM
.
14. Perform Quality Review.

3.20.12.3.9
(01-01-2014)
Refilm

(1)

An Amended return is to be treated and processed as an initial/original filing.
An Amended return is “NOT” to be processed as a Re-Film.

(2)

If you receive an amended return from Accounts Management and the return
has a DLN but no “Scan Stamp”, follow the instructions within the remarks field
on the Form 12634.

(3)

3.20.12.3.8
(01-01-2014)
Imaging Amended
Returns

If you receive an amended return from Accounts Management and the return
has no DLN and no scan stamp, follow procedures for Imaging an initial/
original filing.

(1)

Refilm is performed when additional forms or information are received that was
not part of the initial imaging. Examples of refilms are as follows:
•
•

Missing schedules provided by the filer after the initial return was filed.
Such as Schedule B, Schedule A, etc..
Missing signature.

Note: Do not refilm the signature page on the correspondence if original return was
signed.
•
(2)

Correspondence for Schedule B check box. See IRM 3.20.12.3.9.2 and
IRM 3.20.12.3.9.3.

A return that has never been through the Imaging system is not imaged as a
refilm. They must be treated as an original return.

Example: Form 990 when a Form 990-EZ was filed in error.
(3)

Amended returns submitted by the filer is not a refilm. They are to be
processed as an original filing.

(4)

A change to the Employer Identification Number (EIN), name, tax period, or
sub-section “do not” require refilming, unless the form is a 8872 or 990 Political
organization (POL). section 527. This type of re-film request will come from EO
Entity.

(5)

Do not re-film a return if it is not identified as being part of the returns that are
imaged through the SEIN process in 12.3(1).

(6)

Requests for refilming returns/documents come primarily from EO Accounts
and Error Resolution ERS/Rejects.

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.12.3.9

#

#

page 30

3.20
(7)

Exempt Organizations Returns Processing

Request from EO Entity include the following forms:
•
•

8872
990 filed by a POL section 527

The request is generally to refilm the document to correct the EIN or Entity
information.
(8)

If refilm request is received as a photocopy, minimum time is required for Doc
Preparation (720-13100). Documents are to come from the sender with Doc
Preparation completed.

(9)

A copy of the 1st page of the return is required to be attached to the refilm
documents. If the first page of the original return is not available, a modified
print of BRTVU, or another approved IDRS prints must be attached to the front
of the information requesting to be refilmed.

(10)

The BRTVU print must be thoroughly edited and contain only the EIN, tax
period, subsection code, form and entity information.

Note: Subsection is only required if it is an index field for that return.
(11)

If ENMOD or INOLES are used in place of BRTVU, they must be thoroughly
edited and contain only the EIN, tax period, subsection code, form, and entity
information.

Note: Subsection is only required if it is a index field for that return.
(12)

(13)

3.20.12.3.9.1
(01-01-2014)
Control and Routing of
Refilms

If refilms are received with missing/incorrect information or are illegible they are
to be rejected back to the originator indicating reason, such as what is missing
and/or incomplete. If the refilm is from EO Accounts it will be rejected back to
EO Accounts P&A Point of Contact at M/S 2100 not to the originator.
Page 1 of the return and prints of IDRS attached to the front of the information
requesting to be refilmed is to be restricted.

(1)

Returns that need to be refilmed are mailed to the Imaging Unit from other
areas of the campus.

(2)

Refilms must be separated by form type, batched and controlled on BBTS
within one day of receipt within the Imaging Unit.

(3)

Each batch of work will be Document Prepared (Doc. Prep.), Scanned, Quality
Controlled (QC), Validated, Verified, Reassociated, Restricted, and Quality
Reviewed (QR).

(4)

When a block of returns is completed through the various steps, the system
will release each block to the next step.

(5)

After completion, proceed as follows:
Received From:

then:

Error Resolution
Section (ERS)/
Rejects

3.20.12.3.9.1

Form Type:
990-PF
Note: If live return/
document

Sort & Sequence M/S
6729

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 31

Received From:

then:

Error Resolution
Section (ERS)/
Rejects

Photocopied reimage
request

Destroy photo copy
request

EO Accounts

Photocopied reimage
request

Destroy photo copies

EO Accounts

if original document
with a DLN

route to files

EO Entity

(6)

Form Type:

Photocopied re-image Destroy photo copies
request.

The following are timeframes required to process all refilm requests:
Type of refilm
request

Refilm process Must be
completed

990-PF

Error Resolution
Section (ERS)

10 work days from
Imaging receive date,
except during March and
December peak, then it is
15 work days.

990 & 990-EZ

Error Resolution
Section (ERS)

10 work days from
Imaging received date,
except during March and
December peak, then it is
15 work days

5227 & 4720

Error Resolution
Section (ERS)

10 work days from
Imaging received date,
except during March and
December peak, then it is
15 work days

All non-expedite
refilm requests

EO Accounts

10 work days from
Imaging receive date,
except during March and
December peak, then it is
15 work days.

F8872 and F990
filed by a POL
Section 527

EO Entity

10 work days from
Imaging receive date,
except during March and
December peak, then it is
15 work days.

Expedites

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Request received
from

all areas

2 work days from Imaging
receive date

Internal Revenue Manual

3.20.12.3.9.1

page 32

3.20

Exempt Organizations Returns Processing

3.20.12.3.9.2
(1) The 2694C letter is sent to the filer if the original return is filed without a
(01-01-2014)
Schedule B attached and the check box on the return stating that a Schedule
Refilming Letter 2694C B is not required is not checked.
Form 990 - Request for
(2) The filer is asked to check the box indicating if the organization is not required
Missing Information
to file the Schedule B with the return. The filer is also instructed to sign the
(2008 and subsequent)
declaration at the end of the 2694C letter.
(3)

If the filer is required to file a Schedule B the letter instructs them to complete
the Schedule B and attach it to the Letter 2694C.

(4)

The following table provides the re-filming procedure for the 2694C letter:
2694C Letter

re-film

and

Received back from
the filer with
Schedule B
completed and
attached

Schedule B, do not
image the 2694C
letter

follow procedures for
imaging, redacting
and/or restricting the
schedule B

Received with Box
checked indicating
Schedule B is not
required

2694C

do not redact or
restrict the 2694C
letter, unless filer has
annotated on the
2694C letter information that is required to
be redacted, such as
information that can
not be disclosed. The
letter provides
relevant information
that would have been
open to public inspection on the Form
filed initially.

3.20.12.3.9.3
(1) The 2695C letter is sent to the filer if the original return is filed without a
(01-01-2014)
Schedule B attached and the check box on the return stating that a Schedule
Refilming Letter 2695C B is not required is not checked.
Form 990-EZ - Request
for Missing Information (2) The filer is asked to check the box indicating if the organization is not required
to file the Schedule B with the return. The filer is also instructed to sign the
(2008 and subsequent)
declaration at the end of the 2695C letter.
(3)

3.20.12.3.9.2

If the filer is required to file a Schedule B the letter instructs them to complete
the Schedule B and attach it to the Letter 2695C.

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12
(4)

page 33

The following table provides the refilming procedure for the 2695C letter:
2695C Letter

refilm

and

Received back from
the filer with
Schedule B
completed and
attached

Schedule B, do not
image the 2695C
letter

follow procedures for
imaging, redacting
and/or restricting the
schedule B

Received with Box
checked indicating
Schedule B is not
required

2695C

do not redact or
restrict the 2695C
letter, unless filer has
annotated on the
2695C letter information that is required to
be redacted, such as
information that can
not be disclosed. The
letter provides
relevant information
that would have been
open to public inspection on the Form
filed initially.

3.20.12.3.9.4
(1) The 2696C X letter is sent to the filer if the original return is filed without a
(01-01-2014)
signature. The filer is asked to sign the declaration at the end of the 2696C X
Refilming Letter 2696C
letter and return the letter. The 2696C X letter is also sent to the filer of Form
X - Exempt Organization
990-T to request missing Form 8941, if filed to claim the 45R credit.
Miscellaneous Forms
Note: Form 990-T filed only to claim the 45R credit and the attached Form 8941
Request for Missing
will not be refilmed.
Information
(2)

The following table provides the re-filming procedure for the 2696C X letter:
2696C X Letter
is for a disclosable return,
such as Form
990 and Form
990-PF

received back
from the filer
with the declaration
completed and
attached

2696C X letter

redact the letter
except the declaration.

is for a return
that is not
disclosed to the
public on CD/
DVDs , such as
Form 5227, and
Form 4720.
Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

and

received back
from the filer
with the declaration
completed and
attached

2696C X letter

no redaction is
needed.

Internal Revenue Manual

refilm

and

3.20.12.3.9.4

page 34

3.20

Exempt Organizations Returns Processing

2696C X Letter

and

refilm

and

is sent out to
request Form
8941 for a
Form 990-T
filed to claim
the 45R credit
along with their
normal filing

received back
from the filer
with Form 8941

Form 8941 and
2696C X letter

redact 2696C X
letter, restrict
Form 8941

(1) The 2697C letter is sent to the filer if the original return is identified during pro3.20.12.3.9.5
(01-01-2014)
cessing as needing additional information. The filer is asked to sign the
Refilming Letter 2697C declaration at the end of the 2697C letter and return the letter with the
requested information.
Form 990-PF - Request
for Missing Information
(2) The following table provides the re-filming procedure for the 2697C letter:
2697C Letter

and

refilm

and

is for a disclosable Form
990-PF return

received back from the
filer with the declaration
completed the check box
indicating that the organization is not required to
file a Schedule B.

2697C letter

redact the letter
except the declaration. and the box
showing the
statement indicating
that the Schedule B
is not required.

is for a return that is not
disclosed to the public on
CD/DVDs, such as Form
5227, and Form 4720.
Note: 2699C should only be
used for the Form
990-PF. Therefore it
would be very rare to
see it attached to a
return other than the
Form 990-PF.

received back from the
filer with the declaration
completed and additional
documents required
attached

2697C letter

no redaction is
needed.

3.20.12.3.9.6
(1) The 2698C letter is sent to the filer if the original return is filed without a
(01-01-2014)
Schedule B attached and the check box on the return stating that a Schedule
Refilming Letter 2698C B is not required is not checked.
Form 990 - Request for
(2) The filer is asked to check the box indicating if the organization is not required
Missing Information
to file the Schedule B with the return. The filer is also instructed to sign the
(2007 and prior)
declaration at the end of the 2698C letter.
(3)

3.20.12.3.9.5

If the filer is required to file a Schedule B the letter instructs them to complete
the Schedule B and attach it to the Letter 2698C.

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12
(4)

page 35

The following table provides the re-filming procedure for the 2698C letter:
2698C Letter

refilm

and

Received back from
the filer with
Schedule B
completed and
attached

Schedule B, do not
image the 2698C
letter

follow procedures for
imaging, redacting
and/or restricting the
schedule B

Received with Box
checked indicating
Schedule B is not
required

2698C

do not redact or
restrict the 2698C
letter, unless filer has
annotated on the
2698C letter information that is required to
be redacted, such as
information that can
not be disclosed. The
letter provides
relevant information
that would have been
open to public inspection on the Form
filed initially.

3.20.12.3.9.7
(1) The 2699C letter is sent to the filer if the original return is identified during pro(01-01-2014)
cessing as needing additional information. The filer is asked to sign the
Refilming Letter 2699C declaration at the end of the 2696C letter and return the letter with the
Form 990-EZ - Request
requested information.
for Missing Information
(2) The following table provides the refilming procedure for the 2699C letter:
(2007 and prior)
2699C Letter
is for a disclosable
Form 990-EZ return

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

and
received back from the
filer with the declaration
completed the check
box indicating that the
organization is not
required to file a
Schedule B.

refilm
2699C letter

Internal Revenue Manual

and
redact the letter except
the declaration. and the
box showing the
statement indicating that
the Schedule B is not
required.

3.20.12.3.9.7

page 36

3.20

Exempt Organizations Returns Processing

2699C Letter

and

refilm

is for a return that is not
disclosed to the public
on CD/DVDs, such as
Form 5227, and Form
4720.
Note: 2699C should
only be used for
the Form 990-EZ
therefore it would
be very rare to
see it attached to
a return other
than the Form
990-EZ.

received back from the
filer with the declaration
completed and additional documents
required attached

and

2699C letter

no redaction is needed.

(1) Letter 3734C is sent to the filer from EO Accounts for additional correspon3.20.12.3.9.8
(01-01-2014)
dence issues. The filer is asked to sign the declaration at the end of the Letter
3734C and return the letter with the requested information.
Refilming Letter 3734C Form 990/990-EZ Correspondence Issues (2) The following table provides the refilming procedure for the Letter 3734C:
3734C Letter

and

is for a disclosable Form 990/
990-EZ return

received back
from the filer
with the declaration
completed the
check box indicating that the
organization is
not required to
file a Schedule
B.

refilm

and

Letter 3734C

redact the letter
except the declaration. and
the box
showing the
statement indicating that the
Schedule B is
not required.

3.20.12.3.9.9
(1) Letter 3735C is sent to the filer from EO Accounts for additional correspondence issues.
(01-01-2014)
Refilming Letter 3735C (2) The following table provides the refilming procedure for Letter 3735C:
Form 990-T and
1120POLCorrespondence Issues
3735C Letter
and
refilm
and
is for a disclosable Form 990-T
return

3.20.12.3.9.8

received back
from the filer

Internal Revenue Manual

3735C letter

Image and
restrict the
letter

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12
3735C Letter
is for a Form
990-T that is not
disclosable

and
received back
from the filer

page 37

refilm
3735C letter

and
Image, do not
restrict or
redact letter

3.20.12.3.9.10
(1) Letter 3736C is sent to the filer from EO Accounts for additional correspondence issues. The filer is asked to sign the declaration at the end of the Letter
(01-01-2014)
Refilming Letter 3736C 3736C and return the letter with the requested information.
Form 990-PF Correspondence Issues (2) The following table provides the re-filming procedure for the 3736C letter:
3736C Letter
is for a disclosable Form
990-PF return

and
received back
from the filer
with the declaration
completed

re-film
3736C letter

and
redact the letter
except the
declaration.

(1) EO Compliance agents secure original Form 990 series returns from filers that
3.20.12.3.10
require imaging.
(01-01-2014)
Imaging Form 990 series
(2) These returns are not to be sent through processing after being imaged as
returns Secured by EO
Compliance has already established an account through substitute for return
Compliance (Exam)
(SFR) procedures and adjusted that account with the necessary changes from
the secured original return.
(3)

To avoid routing and processing these original returns unnecessarily, EO Compliance agents will write wording across the top similar to “Amended return
secured by TEGE” and the date, photocopy the original return within one day
of receipt and route the same day to the Exam single point of contact (SPOC),
M/S 1114.

(4)

The Exam SPOC will verify the quality of the photocopy is acceptable for
imaging and will forward the same day directly to the Imaging day shift
manager as follows:
•
•

•

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Form 12634 (green routing slip) with
“Attention Imaging Team 8”, mail stop 6058
Exam Cover sheet attached to each photocopy with the following wording:
“IMAGE REQUEST
This is a copy of an original return secured by EO Exam and not imaged.
Please image and destroy copy.
If you have any questions, contact: EO Exam EO FAST team M/S 1114
[phone] ”
Photocopy of original Form 990 series return.

Internal Revenue Manual

3.20.12.3.10

page 38

3.20

Exempt Organizations Returns Processing

Note: Exam agents and SPOC will not stockpile these photocopies but will send
the same day to ensure there is no delay of the images being made
available for public inspection
(5)

If the photocopy quality is not acceptable for producing a quality image, the
photocopy will be rejected back to the Exam SPOC, M/S 1114, indicating the
reason, such as “poor quality for Imaging”.

(6)

If the photocopy quality is acceptable for imaging, follow established original
return instructions contained in this IRM for imaging that Form 990 series form.

Note: These returns have never been through the Imaging system and must be
treated as original returns.
(1)

Secured returns that need to be imaged are photocopied and mailed to the
Imaging Team 8 from EO Compliance (Exam).

(2)

Secured returns must be separated from other original returns and batched by
individual form type, batched and controlled on BBTS within one day of receipt
within the Imaging Unit. See IRM 3.20.12.1.2(5) for OFP and program codes.

(3)

Each batch of work will be Document Prepared (Doc. Prep.), Scanned, Quality
Controlled (QC), Validated, Verified, Reassociated, Restricted, and Quality
Reviewed (QR).

(4)

When a block of returns is completed through the various steps, the system
will release each block to the next step.

(5)

3.20.12.3.10.1
(01-01-2014)
Control and Routing of
Form 990 series returns
Secured by EO
Compliance (Exam)

After completion, proceed as follows:
Received From:

then:

EO Compliance
(Exam)

(6)

Form Type:
Any Form 990 series
photocopied

Destroy photocopy
request and copies
and delete from
BBTS

The following are time frames required to image all Form 990 series returns
Secured by EO Compliance (Exam):
Type of Secured
Image request

Imaging process
Must be completed

All Form 990 series
returns secured by
EO Compliance
(Exam)

3.20.12.3.10.1

Request received
from
EO Exam Compliance (Exam)

15 work days from
Imaging receive date.

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12
3.20.12.3.11
(01-01-2014)
Form 990-EZ Filed in
Lieu of Form 990-N

(1)

page 39

The following list contains examples of why a filer cannot file an electronic
Form 990-N without the assistance of IRS.
•
•
•

The Form 990-N system is not allowing the filer to submit their filings
EO Submodule is not established
Filer has no access to a computer

(2)

When a filer is unable to file an electronic Form 990-N, they may send in a
paper Form 990/990-EZ, and cross out the “990-EZ or 990.” on the top of the
form and write “Form 990-N ”, “could not access the 990-N system” or similar
wording, anywhere on the form. These returns should be sent to Entity at Mail
Stop 6273, in order to establish the Form 990-N electronically for them. Substitute Forms 990-N are not to be imaged, all Form 990-Ns are mandated to be
filed electronic.

3.20.12.3.12
(01-01-2014)
Fix-its

(1)

Fix-its are errors identified after the return is sent to the release function and
prior to the document leaving the Imaging Unit. An example of an error
corrected using the Fix-it process would be a poor quality image.

3.20.12.3.12.1
(01-01-2014)
Controlling and
Processing Fix-its

(1)

The return will need to be deleted from the system and reprocessed. Do not
process it using the refilm procedures. The entire return must be reprocessed.

(2)

Returns that need to be fixed due to processing imaging errors are batched
within their own new batch or inserted into an established batch of work that
contains the same form type. A Fix-it return is not counted as a new return
and is not to be counted as a receipt. Taking another count for the return
would result in double counting for one return.

(3)

Each return must be Document Prepared (Doc. Prep.), Scanned, Quality Controlled (QC), Validated, Verified, Reassociated, Restricted, and Quality
Reviewed (QR).

(4)

When a batch has completed the various steps, the system will automatically
release each batch to the next step.

(1)

Preparing the return for scanning is an important operation. Properly
performed, this step can ensure efficiency through the remaining processes.

(2)

During this step scanning operators will:

3.20.12.3.13
(01-01-2014)
Document Preparation

a.
b.
c.
d.

3.20.12.3.13.1
(01-01-2014)
Document Preparation
— General Information

(1)

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Annotate edit marks throughout the return. Exhibit 3.20.12-7.
Review the entity and subsection code.
Identify items not open for public inspection.
LEM

#
#
#
#

Numbering helps in reassociation of rejected documents and during QR,
should a return require additional scanning or if information is not clear.

Internal Revenue Manual

3.20.12.3.13.1

page 40

3.20
1.
2.
3.
4.
5.

Exempt Organizations Returns Processing

Number all returns and their respective envelopes in the lower right hand
margin.
If there is no envelope attached, write “NE” as well as a number.
If there is no envelope, but there are other items needing reassociation
after imaging, number those items accordingly.
If multiple returns were shipped in one envelope, write the number and
alpha character (e.g., 1a, 1b, 1c and so on), on the returns.
Ensure anything not scanned is attached to the envelope for reassociation
later. This includes forms listed in the table below, requests for acknowledgment of receipt, and check stubs.

Note: IRS General Instructions, when they can be easily removed from the return
package, do not need to be imaged and can be attached to the envelope for
later association.
6.

Envelopes and other information not scanned should be kept in proper
order for reassociation.
7. If a return is missing the first page, the return is unprocessable. Refer to
unprocessable return procedures.
(2) VERIFY the return has a nine digit Employer Identification Number (EIN), a
primary name, and a valid state.
(3)

If primary name is missing, place the document in the Entity basket and route
to EO Entity for additional research.

Note: Do not edit missing information from other documents within the submission.
EO Entity will research for missing data.
(4)

If EIN is missing, incomplete, or is invalid, (e.g., less than nine digits, incorrect
format, etc.) place the document in the Entity basket and route to EO Entity for
additional research.

Note: Do not edit missing incomplete or invalid information from other documents
within the submission. EO Entity will research for data.
(5)

If a remittance is discovered, immediately take the complete return to the
manager.

(6)

Amended returns may be attached to a copy of the originally filed return. If this
is the case, image the amended return per all imaging guidelines, but do not
image the copy of the original.

(7)

The following forms are not part of the current imaging process:
•
•
•
•
•
•

Form 990-BL, Information and Initial Excise Tax Return for Black Lung
Benefit Trusts and Certain Related Persons
Form 1023, 1024, and 1028, Application for Recognition of Exemption
Form 1040, Individual Income Tax Return
Form 1120, U.S. Corporation Income Tax Return
Form 6069, Return of Excise Tax on Excess Contributions to Black Lung
Benefit Trust Under section 4953
State Tax Returns

If returns are originals, they may be separated during pipeline processing and
routed as required. If attached, see IRM 3.20.12.2.3 for imaging and redacting/
restricting procedures.
3.20.12.3.13.1

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 41

(8)

Detach returns with an original signature. Do not detach a return used to
supplement or support the return to which it is attached to (e.g., Form 3800 is
attached to a 990-T, Form 1041-A attached to a 5227, Form 2220 is attached
to a 990-PF). Edit the received date of the return on the detached document.
Continue Document Preparation of the return from which the attachment was
separated.

(9)

Detach all original attachments per “Attachment Routing Guide” table below:
Attachment Routing Guide

Attachment (Form/
document)
Note: Only detach if the
return is an original

Form received that
has the attachment

Detach

Action

Form 990 series

All

Yes

If an original return, detach
and image

Form 1023, 1024, or
1028, Application for
Recognition of
Exemption

All

Yes, if the signature is
an original, otherwise
leave attached

If signature is an original
route to CSPC
201 W Rivercenter Blvd.
Attn: EP/EO Determinations
Team 31404
Covington, KY 41011

Form 1120-POL

990 / 990–EZ &
990–T

Yes

If an original return, do not
image. Route to processing

All that have an
Form 4720 - Return of
Certain Excise Taxes on original signature
Charities and other
Persons under Chapters
41 and 42 of the IRC

Yes

If original return, detach and
image. When attached to
Form 990-PF, however, an
image of Form 4720 is
included in the Form 990-PF,
as it is open to public inspection in such case. See Reg.
1.6033-2(j).″CAUTION: note:
When detaching Form 4720
from any other form make
sure you also detach any
applicable statements or attachments relating to Form
4720

Form 5227 - Split
Interest Trust Information Return

Yes

If original return, detach and
image.

All

(10)

If an original/amended return is received with a CP notice 420 thru 429, or a
CP 259 A-G attached and has not previously been worked by the Entity unit
prior to receipt in Imaging, take the following steps:
•
•

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Pull return
Do Not Image
Internal Revenue Manual

3.20.12.3.13.1

page 42

3.20
•
•

Exempt Organizations Returns Processing

Route to Entity M/S 6273 via Form 3210
Annotate in the remarks that a TDI notice is attached

Note: In January 2009, the CP 420 – 424 notices were replaced with the CP 259
A-G notices.
(11)

In addition, the following document preparation must be completed:
a. Indicate/annotate “Return Scanned” or “filmed” and the date.
b. Remove all staples.

(12)

Brochures, pamphlets, and other materials the EO has filed should be imaged.
If unusually large amounts of attachments, books, etc. are with the return,
contact management to determine if scanning is necessary.

(13)

If Form 8913 is attached to Form 990-EZ or Form 990-PF as a supporting
documentation, Form 8913 is to be imaged and restricted.

(14)

The following table gives examples of scenarios that may be received in
Imaging and the appropriate action to take:
Example Scenarios and Appropriate Actions to Take
If

Then

Form 990-EZ is
submitted by the filer

converted to a Form
990 by IRS

do not image the
converted return.

an amended return is
received

is attached to an
original return

review each return to
determine if a
scanned stamp is
present. If no scan
stamp is present on
the amended return
follow 3.20.12.3.8,
and image as a new
return. Amended
returns may be
attached to a copy of
the originally filed
return. If this is the
case, image the
amended return per
all imaging guidelines, but do not
image the copy of the
original..

an amended return is
received

3.20.12.3.13.1

And

is not attached to an
original return and
not stamped with the
scan stamp

image amended
return following
amended return instructions in IRM
3.20.12.3.8.

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 43

Example Scenarios and Appropriate Actions to Take
If

And

Then

both Form 990-EZ
and Form 990 are
received from the filer

both are original
returns and have not
been imaged (no
scanned stamp
present)

detach and image
both Form 990-EZ
and Form 990 as
originals under the
appropriate program
code.

the filer sends a copy
of a return (electronically filed or paper) to
Rejects and Rejects
forwards the copy to
Imaging
CIS return is received

do not image. A SMIP
return is a return that
is printed off of the
OL-SEIN system
(already imaged,
SMIP prints on the
document when
printed from SEIN by
Accounts Management)

amended return is
received from
Accounts Management

(1)

treat as a live return
and image.

SMIP return is
received

3.20.12.3.13.2
(01-01-2014)
Telephone Excise Tax
Refund (TETR)
Procedures Form 990-T

do not image, forward
to department
manager for resolution.

image following
3.20.12.3.8. If you
receive amended
returns treated as a
refilm forward to the
department manager
for resolution.

Taxpayers may be entitled to request a credit or a refund of excise taxes paid
on long-distance telephone services. The credit/refund became available in
2006 and is claimed on Form 990-T or 1120-POL.

Note: Taxpayers must file a request for TETR on or before July 27, 2012.
(2)

The TETR return can be identified by one or more of the following:
•
•
•

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

“Telephone Excise Tax Refund” or “Notice 2006–50”, or similar wording
written on Form 990-T or attachments
Form 8913 is attached
Line 44 (other line, labeled as TETR) contains a dollar entry

Internal Revenue Manual

3.20.12.3.13.2

page 44

3.20

Exempt Organizations Returns Processing

Exception: LEM

#
#
#

(3)

(4)

If Form 990-T is filed “only” for the (TETR), (or combined with the BUWH
credit), pull the return and do not image. Leave the return in the batch and
follow the standard routing processing for all other returns within the batch of
work.

(5)

3.20.12.3.13.3
(01-01-2014)
Section 45R, Small
Business Credit Form
990T

Taxpayers may file Form 990-T to claim only the TETR credit (may be
combined with BUWH credit), or may file Form 990-T to claim the TETR credit
in conjunction with their normal annual filing.

If Form 990-T is filed and includes the TETR, the form will be imaged and
processed per Form 990-T procedures.

(1)

Taxpayers may be entitled to request a refundable tax credit allowed under
section 45R, small business credit.

(2)

The 45R credit can be identified by one or more of the following:
•
•
•

Wording similar to “45R Only” written at the top of Form 990-T or attachments
Form 8941 Credit for Small Employer Health Insurance Premiums, is
attached
Lines 44f (2010 form revision, dollar amount must be present) and any
combination of lines 45, 48, or 49 contains a dollar entry.

Exception: LEM

#
#
#

(3)

Taxpayers may file Form 990-T to claim only the Section 45R small business
credit (may be combined with TETR and/or BUWH), or may file Form 990-T to
claim the Section 45R small business credit in conjunction with their normal
annual filing.

(4)

If Form 990-T is filed ONLY for the Section 45R small business credit (or
combined with TETR and/or BUWH), pull the return and do not image or
stamp as imaged. Pull the return out of the batch, place in the tub located in
the day shift manager’s office labeled “45R credit”, to be batched in BBTS
using route 17, batch ID 6, and routed daily to Entity.

Note: Hours will be reported under 720 document preparation, however a count will
not be taken under 360 scanning because the form is not imaged.
(5)

3.20.12.3.13.4
(01-01-2014)
LEM

If Form 990-T is filed and includes the Section 45R small business credit, the
form will be imaged and processed per Form 990-T procedures.

(1) LEM

#
#
#
#
#
#
#

a. LEM

3.20.12.3.13.3

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 45

LEM

#
#
#
#
#
#
#
#
#
#
#

b. LEM
.
c. LEM

d. LEM

3.20.12.3.13.5
(01-01-2014)
Unprocessable Return

(1)

An unprocessable EO return is any of the following:
•
•
•

(2)

The following steps should be taken:
•
•
•
•

3.20.12.3.13.6
(01-01-2014)
Frivolous Return

A return with completely illegible entries
A return missing page one, with no available entity data to index
A return from foreign and U.S. Possession organizations with no amounts
converted to U.S. currency or written in numerical characters.

Do not image the return.
Do not stamp the return indicating that it was scanned.
Pull the return and place in the front of the batch.
Route the unprocessable return(s) to Code & Edit with the other processed
returns in the batch.

(1)

A frivolous argument is used for the purpose of expressing dissatisfaction with
the substance, form or administration of tax laws by attempting to illegally
avoid or reduce tax liabilities. Recognized frivolous arguments made by businesses include, but are not limited to, examples shown in IRM 4.10.12 .

(2)

If the return is a potentially frivolous return, the following steps are to be taken:
•
•
•
•

Do not image the return.
Do not stamp the return indicating that it was scanned.
Pull the return, flag it as a potentially frivolous return and place it in the
front of the batch.
Route the frivolous return(s) to Code & Edit with the other processed
returns in the batch.

(3)

Returns having only zeros, no entries, blank, or indicating “None, Not Liable”,
etc., with no evidence of a frivolous argument are not to be considered
frivolous returns.

(4)

Code & Edit will route the potentially frivolous return to the Frivolous Filer
Program where EOCA will determine if the return is indeed a frivolous return. If
EOCA determines that the return should be processed, it will be returned to
Imaging for normal processing.

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.12.3.13.6

page 46

3.20

Exempt Organizations Returns Processing

3.20.12.3.13.7
(1) LEM
(01-01-2014)
Document Preparation –
(2) Often, an EO will submit a form, schedule or attachment that is skewed, or is a
Editing
poor photocopy. These are referred to as “poor quality”. Edit a single check to
the bottom of the page that is affected.
(3)

On Forms 990, 990-EZ, 990 with 527 box checked and 8872 if the return
requires no further action in Restricting, edit “P”. The document can then be
closed during Restricting.

(4)

#

On Forms 990, 990-EZ, 990-PF, 990 with 527 box checked and 8872 if the
form itself has pages with issues requiring action in Restricting, edit “G#” ; G
indicates “go to” and the # represents the page needing the work.

Example: A “G3” is edited on the bottom of the first page. During restricting, go to
page 3 and redact the material that can not be disclosed.
(5)

If no zip code or zip code is less than five digits, research the zip code
directory and annotate the correct zip code.

Note: If the zip code belongs to a foreign address, no additional research is
required.
(6) LEM

#
#
#

.
(7)

3.20.12.3.13.8
(01-01-2014)
Reimages

On Form 990, if a Schedule H is attached to paper returns, edit the letter “H”
in the bottom right margin (not applicable on E-File returns) for ease of identification and indexing.

(1)

The minimum requirements for reimaging a document are the following:
•

Page one of the return or IDRS print and,

Note: Preferred IDRS print is BRTVU.
•

Reimage pages (i.e., pages/information missing from initial filing).

(2)

On Forms 990, 990–EZ, and 990-PF, if the additional information received from
EO is a signature jurat (declaration), the jurat must be scanned.The signature
is imaged and disclosed.

(3)

If there is no blue tag attached to an original return/document do the following:
1.
2.
3.
4.

(4)

Organize the additional information in the following order:
1.
2.
3.
4.

3.20.12.3.13.7

Check for a “scan” stamp.
If there is no “scan” stamp, scan the entire document.
If a “scan” stamp is present, return to originator of the request.
If the entire return needs to be rescanned, circle out the stamp or
annotate with a single “X”.

Page one of the return or the IDRS BRTVU print;
Return pages organized in sequential order;
Schedule A in sequential order (Forms 990 and 990-EZ ONLY);
Schedule B in sequential order (Forms 990, 990–EZ, and 990-PF ONLY);
Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12
5.

page 47

Supplemental information.

(5)

(1)

Form 990 was redesigned for Tax Year (TY) 2010. The Form 990 core form
consists of 12 pages and numerous schedules have been added. The
schedules that are open to public inspection are clearly identified in the upper
right hand corner by the following statement, “Open to Public Inspection.”

(2)

3.20.12.3.14
(01-01-2014)
Form 990 Revision

If reimaging requirements are not met, route the return back to the originator
for clarification.

The revised 2010 Form 990 now includes the following schedules:
•
•
•
•
•
•
•
•

Schedule A, Public Charity Status and Public Support
Schedule B, Schedule of Contributors
Schedule C, Political Campaign and Lobbying Activities
Schedule D, Supplemental Financial Statements
Schedule E, Schools
Schedule F, Statement of Activities Outside the United States
Schedule G, Supplemental Information Regarding Fund-raising or Gaming
Activities
Schedule H, Hospitals

Note: More than one Schedule H may be attached to a return, keep pages in order
per Schedule H.
•
•
•
•
•
•
•
•
(3)

Schedule I, Grants and Other Assistance to Organizations, Governments
and Individuals in the U.S.
Schedule J, Compensation Information
Schedule K, Supplemental Information on Tax Exempt Bonds
Schedule L, Transactions with Interested Persons
Schedule M, Non-Cash Contributions
Schedule N, Liquidation, Termination, Dissolution or Significant Disposition
of Assets
Schedule O, Supplemental Information to Form 990
Schedule R, Related Organizations and Unrelated Partnerships

Arrange/organize the revised and non-revised Form 990 return pages in the
following sequential order:
•
•
•
•
•
•
•
•
•
•

Return pages organized in sequential order
Schedule A, Public Charity Status and Public Support
Schedule B, Schedule of Contributors
All NOT Open for Public Inspection forms and attachments.
Schedule C, Political Campaign and Lobbying Activities
Schedule D, Supplemental Financial Statements
Schedule E, Schools
Schedule F, Statement of Activities Outside the United States
Schedule F-1, Continuation Sheet for Schedule F
Schedule G, Supplemental Information Regarding Fund-raising or Gaming
Activities
• Schedule H, Hospitals

Note: More than one Schedule H may be attached to a return, keep pages in order
per Schedule H.
Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.12.3.14

page 48

3.20
•
•
•
•
•
•
•
•
•
•
•
•
•

3.20.12.3.15
(01-01-2014)
Form 990-EZ

Exempt Organizations Returns Processing

Schedule I, Grants and Other Assistance to Organizations, Governments
and Individuals in the U.S.
Schedule I-1, Continuation Sheet for Schedule I
Schedule J, Compensation Information
Schedule J-1 & J-2, Continuation Sheet for Schedule J
Schedule K, Supplemental Information on Tax Exempt Bonds
Schedule L, Transactions with Interested Persons
Schedule M, Non-Cash Contributions
Schedule N, Liquidation, Termination, Dissolution or Significant Disposition
of Assets
Schedule N-1, Continuation Sheet for Schedule N
Schedule O, Supplemental Information to Form 990
Schedule R, Related Organizations and Unrelated Partnerships
Schedule R-1, Continuation Sheet for Schedule R
Arrange the pages sequentially with supplemental information open for
Public Inspection forms and attachments, following the form

(1)

Form 990-EZ was redesigned for Tax Year (TY) 2008. The revised Form
990-EZ core form consists of four pages and includes various schedules.

(2)

The schedules that are open for public inspection are clearly identified in the
upper right hand corner by the following statement, ““Open to Public Inspection””.

(3)

Arrange the Forms 990-EZ in the following order:
1.
2.
3.

Return pages organized in sequential order
Schedule A, pages in sequential order
Schedule B, sequential order

Note: Schedule B may have any number of pages. Assemble all similar pages
together.
4.
5.
6.
7.
8.
9.
10.
11.
3.20.12.3.16
(01-01-2014)
Form 990-PF

(1)

All NOT Open for Public Inspection forms and attachments.
Schedule C
Schedule E
Schedule G
Schedule L
Schedule N
Schedule O
All Open for Public Inspection forms and attachments.

Arrange/organize the Forms 990-PF return in the following order:
1.
2.

Return pages in sequential order.
Schedule B, sequential order.

Note: Schedule B may have any number of pages. Assemble all similar pages
together.
3.
3.20.12.3.17
(01-01-2014)
Form 990-T
3.20.12.3.15

(1)

Place all NOT Open for Public Inspection forms and attachments.

Return pages organized in sequential order, pages one through four.

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12
(2)

page 49

Arrange the pages sequentially with supplemental information following the
form:
a. All NOT Open for Public Inspection forms and attachments (i.e., Form
8913, Credit for Federal Telephone Excise Tax Paid, Form 8941, Credit for
Small Employer Health Insurance Premiums, etc., as outlined in this IRM.
b. Form 4136, Credit for Federal Tax Paid on Fuels
c. Form 4626, Alternative Minimum Tax for Corporations
d. Schedule D (Form 1041), Capital Gains and Losses
e. Schedule I (Form 1041), Alternative Minimum Tax
f. Form 4952, Investment Interest Expense Deduction
g. All other supporting documents

(3)

If Form 990-T is filed claiming only one or any combination of the TETR,
Back-up Withholding (BUWH), and/or Section 45R credit, pull the return, do
not image, and do not stamp as imaged. See IRM 3.20.12.3.13.2 and IRM
3.20.12.3.13.3 for additional TETR and Section 45R identification and routing
instructions.:

Exception: LEM

#
#
#
#

(4)

If the Form 990-T is filed and includes the TETR, BUWH, or Section 45R
Small Business Credit, the return will be imaged.

3.20.12.3.18
(01-01-2014)
Form 4720

(1)

Return pages organized in sequential order.

(2)

Arrange the pages sequentially with supplemental information following the
form.

3.20.12.3.19
(01-01-2014)
Form 5227

(1)

Return pages organized in sequential order.

(2)

Arrange the pages sequentially with supplemental information following the
form.

3.20.12.3.20
(1) Statute period returns are received and identified in the Receipt and Control
(01-01-2014)
(R&C), Extracting area. If one is missed and identified in Imaging to be a
Amended Statute Period
statute period amended EO return and not cleared by the Statute Unit, Imaging
EO Returns
will route the return to the Statute Unit to be statute cleared.
(2)

Statute Unit will forward the returns via Form 12547-A to the Imaging Unit to
be imaged. Statue must annotate the following information on the Form
12547-A for each return:
•
•
•
•

(3)

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

EIN
Name Control
Tax Period
MFT

The Imaging Team will acknowledge receipt of the statute-cleared returns by
returning a copy of the Form 12547-A to the originator. The acknowledgment
copy must be returned to the originator within 10 days of receipt.
Internal Revenue Manual

3.20.12.3.20

page 50

3.20

Exempt Organizations Returns Processing

(4)

Process the returns per procedures outlined in IRM 3.20.12.

(5)

After the amended return is imaged, the statute-period amended EO return will
be routed to EO Accounts M/S 6552 via Form 12547-A for resolution.

(6)

The following information must be annotated on the Form 12547-A for each
return:
•
•
•
•

EIN
Name Control
Tax Period
MFT

(7)

If the acknowledgment copy is not received from EO Accounts within 10 days,
the originator must contact the Lead of EO Accounts and obtain a copy. All
statute-period amended EO returns routed to EO Accounts must be accounted
for and acknowledged it was received.

3.20.12.3.21
(01-01-2014)
Scanning

(1)

The Scanning process captures images from paper returns for release to the
public and internal use.

3.20.12.3.22
(01-01-2014)
Quality
Control/Rescanning

(1)

The “Quality Control” module is used to visually inspect scanned images
(compared to paper document) for errors and to re-scan those that are not
correct.

(2)

Rescanning function MUST only be done on a workstation that is attached to a
scanner.

(3)

The operator uses the documents and the imaged return to verify that all
pages are scanned correctly, positioned correctly, and in the correct order. If
any data is missing from the image, the document must be rescanned.

(4)

At the Quality Control stations documents can be created or split.

(5)

In addition, documents and pages can be:
•
•
•
•
•
•

3.20.12.3.23
(01-01-2014)
Validation

(1)

Validation is the process of entering descriptive information associated with a
return for later retrieval from the database. The operator obtains information
from various parts of the return that include the following:
•
•
•
•
•
•
•
•

3.20.12.3.21

Rejected
Un-rejected
Rotated
Deleted
Replaced
Inserted

EIN
Tax Period
Organization Name
State
Zip Code
Subsection Code (Forms 990, and 990-EZ, ONLY)
Total Assets (Forms 990, 990-PF, 990-EZ, and 5227 ONLY)
Total Tax on Form 4720
Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 51

• Gross Income on Form 990-T
• LEM
• Schedule H attached (Form 990)

#

Note: Returns filed electronically only require input of the EIN, organization name
abbreviations/corrections, and LEM information. Remove special characters, update PTA/PTO information as needed and only include the word
“The” if it is associated with only one other word, see IRM 3.20.12.3.23(4)(g),
(j), (m), & (n). All other descriptive information automatically populated will be
accepted without inputting or reviewing it for accuracy.
(2)

Enter the Employer Identification Number (EIN).
1.
2.

(3)

A valid EIN consists of 9 digits in the following format: NN-NNNNNNN.
If EIN is missing, invalid, or incomplete, delete and route to EO Entity M/S
6054.

Enter the Tax Period Ending. The Tax Period Ending is the month and year the
accounting period ends. The filer’s tax period may be less than but not more
than 12 months. A calendar year return ends in December. A fiscal year ends
in any month other than December.
•

Correct the tax period to a six digit number.

•

The first four digits represent the year, the last two digits represent the
month (YYYYMM).

Example: A calendar year 2001 return, has a tax period of 200112. For a fiscal
year 2001 return with an ending month of May, the tax period is 200105.
•

(4)

If the return contains a preprinted label, it will contain the year and month
ending. This is a six digit field. If there is a change to a preprinted label, or
the taxpayer indicates a different tax period ending, use taxpayer intent.
The taxpayer may write the tax period under the return title. If the tax
period ending has been edited by another area in IRS, use the edited tax
period ending date.

Enter the Primary Name Line. Abbreviations must be used only if the name
line exceeds the maximum characters allowed per field. The name line is
captured as the filer submits the return with the following exceptions,
a. If the EO used an “&” (ampersand) enter “and”. If the EO used “and”,
enter “ and”.
b. Do not abbreviate anything beyond the abbreviations listed in Exhibit
3.20.12-4. Exhibit 3.20.12-6.
c. Do not space before or after a hyphen. If the filer shows a space before
and/or after the hyphen, omit the hyphen.
d. Do not double space.
e. Do not use single or double quotes, periods or commas in the name line.
f. Do not input an apostrophe, do not space for the apostrophe. Example, if
the name is O’Brien, you would enter the name as OBrien.
g. Omit all other special characters such as, #, ?, ,/, \, @, &, %, [ ] and ( ).
h. If the special character “&” is part of the name line, spell out the special
character. For example: Name line is: Store & Foundation, the name line
would be input as Store and Foundation.

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.12.3.23

page 52

3.20
i.
j.

Exempt Organizations Returns Processing

Always include Union, Post or Club numbers on the name line.
Only include the word “The” if it is associated with only one other word.

Example: The EO name shown on the return is ““The Group.”” Both words would
be included as the primary name. However, if the EO name on the
return was ““The First Group”” only, ““ First Group”” would be included as
the primary name.
k.

If the first name line includes donor numbers, account numbers, or
contract numbers, do not include.

Example: “8256972 Trust for May Flower” or “First Bank FBO May Flower
158935”. The numbers should not be included in the primary name line.
l.

“Formerly known as” (FKA), Attention (ATTN), “In care of” (C/O), or “%”,
“Doing Business As” (DBA), and the name that follows is a secondary sort
line for Entity Perfection. This information should not be included in the
primary name line.
m. If the name is a Parent Teacher Association (PTA), enter PTA then school
name.
Note: The name control would be PTA plus the first letter of the state where the
PTA is located even if the state name is not present.
n. If the name is a Parent Teacher Organization (PTO), enter PTO then
school name.
Note: The name control would be PTO plus the first letter of the state where the
PTO is located even if the state name is not present.
(5) “DO NOT” abbreviate words in the Name Line unless it is one of the
exception cases above, or the name line exceeds the amount of allowed
character per field.
(6)

Enter the State Code
1.

Use the United States Postal Service approved abbreviations for States
and the District of Columbia. See Exhibit 3.20.12-1.
2. To abbreviate names of territories and foreign countries, Exhibit 3.20.12-3.
3. If no state is found, enter “ZZ”.
(7)

Enter the ZIP Code.
1.
2.
3.

A zip code consists of 5 or 9 digits.
If the zip code belongs to a foreign address, enter five zeros.
If no zip code, research the Zip Code directory and enter the correct zip
code
4. If the zip code is less than five digits, research the Zip Code directory and
enter the correct zip code.
5. If the zip code is more than five but less than nine, enter the first five
digits.
6. If the zip code is more than five and more than nine, enter the first five
digits.
(8)

For Forms 990, and 990-EZ, enter SUBSECTION CODE
a. If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows
SS03, but taxpayer indicates otherwise in item J), use the SS on the preprinted label or the INOLES print. Exhibit 3.20.12-5.

3.20.12.3.23

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 53

b. Valid entries for 501(c) returns are blank, or 01 through 27. If unable to
determine subsection from return, enter blank. If filer indicates a “0” treat
as a blank.
c. Follow table below for Subsection Code.
If . . .
4947

91

501(d)

40

501(e)

50

501(f)

60

501(k)

70

501(n)

71

527

82

529

(9)

Then enter . . .

81

For Forms 990, 990-EZ, 990-PF, and 5227, enter the Total Assets. For Form
990-T, enter Gross Income and Total Tax for Form 4720. See IRM
3.20.12.3.24. for index fields per form.
a. If the total assets is a negative number, input as a negative.

Example: This may be indicated as -2000, (2000), [2000], or <2000>.
b. Do not use dollar signs or commas.
c. If the asset line is blank, input zero.
d. Do NOT input total assets edited by IRS.
(10) LEM

(11)

3.20.12.3.24
(01-01-2014)
Index Fields Per Form

(1)

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

#
#
#
#
#

Form 990, enter “Y” in the index field if a Schedule H is attached to the return.
This field will default to “N ”and can be skipped if there is no Schedule H
attached to the return. See IRM 3.20.12.3.24. for index fields per form.
Refer to table below for index fields on Form 990 per version.

Internal Revenue Manual

3.20.12.3.24

page 54

3.20

Exempt Organizations Returns Processing

Version

EIN

Tax
Period

Organization
Name

State

Zip
Code

Subsection
Code

Total
Assets

LEM

Schedule
H

#

2005,
2006,
and
2007

Line D

Line A

Block C

Block C

Block C

Line J

Line
59B

LEM

Schedule
H is
attached

#
#
#
#
#
#
#

2008,
2009,
2010 ,
2011,
and
2012

Line D

Line A

Block C

Block C

Block C

Line I

Line 20
- End of
Year

LEM

Schedule
H is
attached

#
#
#
#
#
#
#

(2)

Refer to table below for index fields on Form 990-EZ per version.

Version

EIN

Tax
Period

Organiza- State
tion
Name

Zip Code

SubsecTotal
tion Code Assets

LEM

#

2005,
2006,
2007,
2008,
2009,
2010,
2011,
and 2012

Line D

Line A

Block C

Block C

Line J

LEM

#
#
#
#
#
#
#

(3)

Block C

Line 25B

Refer to table below for index fields on Form 990-PF per version.

Version

EIN

Tax
Period

Name of
Foundation

State

Zip Code

SubsecTotal
tion Code Assets

LEM

#

2005,
2006,
2007,
2008,
2009,
2010,
2011,
and 2012

Line A

Top of
Page

Block
directly
above
Line G

Block
directly
above
Line G

Block
directly
above
Line G

Line H

LEM

#
#
#
#
#
#
#

3.20.12.3.24

Internal Revenue Manual

Page 2
line 16C

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12
(4)

page 55

Refer to table below for index fields on Form 990-T per version.

Version

EIN

Tax Period

Organization State
Name

Zip Code

Gross
Income

2005, 2006,
2007, 2008,
2009, 2010,
2011, and
2012

Line D

Top of page
one

Block
directly to
the right of
Line A

Block
directly to
the right of
Line A

Pg. 1 Part 1
Line 13
Column A

(5)

Block
directly to
the right
of Line A

Refer to table below for index fields on Form 4720 per version.

Version

EIN

Tax Period

Organization
Name

State

Zip Code

Total Tax

2005

Pg. 1- Top
right hand
side

Pg. 1 - Line
1

Pg. 1 - Line
2

Pg. 1 - Line
4

Pg. 1 Line 4

Pg. 1 Part
II-B Line 2

2006, 2007,
2008, 2009,
2010, 2011,
and 2012

Pg. 1- Top
right hand
side

Pg. 1 - Line
1

Pg. 1 - Line
2

Pg. 1 - Line
4

Pg. 1 Line 4

Pg. 2 Part
II-B Line 2

(6)

Refer to table below for index fields on Form 5227 per version.

Version

EIN

Tax Period

Name of
Trust

State

2005, 2006

Line A

Top of
page one

Entity
block on
page 1

2007,
Line A
2008,
2009,
2010, 2011,
and 2012

Top of
page one

Entity
block on
page 1

3.20.12.3.25
(01-01-2014)
Rejecting Documents

Zip Code

Type of
Entity

Total
Assets

Entity block Entity
on page 1
block on
page 1

Block B

Page 2
line 37B

Entity block Entity
on page 1
block on
page 1

Block B

Page 3
line 50B

(1)

If an image of a document is not correct, or if the document does not meet
imaging criteria, the document will be rejected back to the Quality Control
station for corrections. Pages may also be deleted during validation using
“Batch Editing.”

(2)

If Form 990 was imaged in error, the images for the return must be deleted
from the system.

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.12.3.25

page 56

3.20

Exempt Organizations Returns Processing

3.20.12.3.26
(01-01-2014)
Verification

(1)

This step is the process of checking the accuracy of a specified index. The
operator reenters the EIN, Tax Period, and Organization Name.

3.20.12.3.27
(01-01-2014)
Reassociation

(1)

After the returns have completed either Rescan or Verification, the folders of
paper documents can be reassembled.

(2)

Associate the returns with the correct envelopes and/or attachments and staple
securely.

(3)

If Form 5800 edit sheet is part of the filing, move it to the top of the return and
staple securely.

(4)

Refer to IRM 3.10.72 for proper procedures to attach envelopes to the back of
the returns or documents.

3.20.12.3.28
(01-01-2014)
Release (Processing
within the system)

(1)

The Release process releases the documents to the image storage devices.
This process is turned on manually each day and performs automatically.

(2)

The process needs to be monitored on Batch Manager for errors.

3.20.12.3.29
(01-01-2014)
Redaction/Restriction
Procedures

(1)

A document that is required to be made available for inspection under IRC §
6104(a) or IRC § 6104(b) must be redacted (sanitized) of any coding information that indicates specific facts with regard to the organization’s or trust’s
liability or possible liability for any tax, interest or penalty, that was added to
the first page of the return during processing. This also includes any other
internal processing forms or work papers prepared by IRS employees that
would reveal information that can not be disclosed under IRC § 6104.

(2)

The Restricting function is used to identify any information Not Open for
Public Inspection.

(3)

EO Returns that are not processed through the “Restricting” function are the
following forms:
•
•
•

4720
5227
990-T - non-501(c)(3) returns

(4)
(5)

E-filed documentation that was received by the filer and attached to his or her
paper filings are to be imaged but must be restricted/redacted. Examples of
documentation that may be attached are: E-filed rejection slips and EF Transmission Status notification.

(6)

3.20.12.3.26

Form 4720 can be disclosed if attached to Forms 990–PF as supporting documentation or if filed with Form 990/990–EZ with the 527 box checked.

Coding information added to the first page of the return that doesn’t indicate
specific facts with regard to the organizations’ or trusts’ liability or possible
liability for any tax, interest or penalty (e.g., the date received or Document
Locator Number (DLN)) may be left on the document. If there is any doubt in
this regard, the IRS employee should contact the servicing Disclosure Office
before making the requested information available for inspection.

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12
(7)

page 57

The following coding information, which is written or stamped on the first page
of the return and required by IRC § 6033 and IRC § 6034, must be redacted
before making the documents available for inspection:
• Condition codes “D”, “R”, “V”, “X”
• Daily Delinquency Penalty
• Payment received
• Delinquent return code
• Penalty and interest codes

Note: See IRM 3.20.12.2.6 and IRM 3.20.12.2.7 for editing that can be open to
public inspection and those that must be redacted.
(8)

Contributor names and addresses and some contribution amounts must be
redacted from certain returns before the returns are open to public inspection.

Note: Review the form including attachments for contributor information to be
restricted/redacted.
(9)

In general, the names and addresses of contributors to an organization other
than a private foundation shall not be available for public inspection.
•

Except as provided in (12) below, names, and addresses of contributors to
private foundations are open to public inspection.
• For political organizations, names, addresses, and additional information
provided on Form 8871 and Form 8872 are open to public inspection.
Refer to IRM 11.3.9 for additional information.
(10)

To reduce the risk of inadvertently identifying contributors, Exempt Organizations (EO) established the policy to not include Schedule B. Schedule B is to
be completely restricted with the exception of 990-PF.

Note: Schedule B attached to Form 990 and Form 990-EZ with the 527 box
checked must be restricted. Review the form including attachments for contributor information to be restricted/redacted.
(11)

Except as provided in (13) below, amounts of contributions to a private foundation shall be available for public inspection.

(12)

Information regarding grants and contributions made by the filing organization
as listed on a return is not considered to be information regarding contributions
and is open to public inspection. These are the EO’s expenses and can be distinguished from contributions received based on the line number referred to:
•
•

Form 990 (rev. 2008 and subsequent), expenses are shown on Lines 13
through 19 or Lines 13-17 (rev. 2007 and prior)
Form 990-EZ (all revisions), expenses are shown on Lines 10 through 17

(13)

The names, addresses, and amounts of contributions or bequests of persons
who are not US citizens to a foreign private foundation that from the date of its
creation has received at least 85 percent of its support (other than gross investment income) from sources outside the US (see IRC § 4948(b)), shall not
be made available for public inspection.

(14)

For additional information see IRM 3.20.12.2.4.

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.12.3.29

page 58
3.20.12.3.29.1
(01-01-2014)
Form 990-T Redacting
Procedures

3.20

Exempt Organizations Returns Processing

(1)

The Tax Technical Corrections Act of 2007, amended section 6104(b) to
require that Form 990-T and related schedules or attachments that pertain to
tax on UBIT, filed by 501(c)(3) organizations, be made available for public inspection by the IRS. This provision is effective for returns filed after August 17,
2006, the date of enactment of the Pension Protection Act of 2006, PL. 109280 (PPA).

(2)

Forms 990-T filed prior to August 17, 2006 are not open for public inspection.
Forms 990-T filed by organizations other than section 501(c)(3) are also not
available for public inspection.

(3)

The Form 990–T must meet the following criteria to be open for public inspection:
•
•
•

Subsection Code (SS) is a 501(c)(3) organization
Form 990-T filed after August 17, 2006
″Form 990-T not filed solely to claim a credit that does not relate to
unrelated business income tax, including: Telephone Excise Tax (TETR)
credit, Back-up Withholding (BUWH) credit, 45R Small Business Credit,
Credit for Small Employer Health Insurance Premiums, or Work Opportunity
Tax Credit (WOTC)

Note: If filed claiming only one credit/refund or a combination of TETR, BUWH,
Section 45R Small business Credit, and/or WOTC, the return is considered
filed solely for the purposes of claiming a credit/refund and is not available
for public inspection or disclosure.
(4)

All information included with Form 990-T and related schedules can be
disclosed with the exception of a limited number of forms. Refer to the table
below for procedures on forms attached to Form 990-T. Refer to section
3.20.12.2.3 for additional forms and attachments that are not open for public
inspection if attached to the Form 990-T filing,

Note: Any Form 990-T that appears in the redact and restrict process (no matter
the sub-section), redact and restrict as you would a 501(c)3 organization.

FORM

INFORMATION

IMAGE / DISCLOSE /
REDACT / RESTRICT

Form
926

Return by a U.S. Transferor of
Property to a Foreign Corporation

Image & Restrict

Form
2297

Waiver of Statutory Notification
of Claim Disallowance

Image & Restrict

Form
3363

Acceptance of Proposed Disallowance of Claim for Refund or
Credit

Image & Restrict

General Business Credit

Image - Open to Public
Inspection

Corporation Application for
Quick Refund of Overpayment
of Estimated Tax

Image - Open to Public
Inspection

Form
3800
Form
4466

3.20.12.3.29.1

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12
FORM

INFORMATION

page 59

IMAGE / DISCLOSE /
REDACT / RESTRICT

Form
4549

Income Tax Examination
Changes

Image & Restrict

Form
5471

Information Return of U.S.
Persons With Respect to
Certain Foreign Corporations

Image & Restrict

Form
5701

Notice of Proposed Adjustment

Image & Restrict

Form
8271

Investor Reporting of Tax
Shelter Registration Number

Image & Restrict

Form
8594

Asset Acquisition Statement
under Section 1060

Image & Restrict

Form
8621

Return by a Shareholder of a
Passive Foreign Investment
Company or Qualified Electing
Fund

Image & Restrict

Form
8832

Entity Classification Election

Image & Restrict

Form
8858

Information Return of U.S.
Persons With Respect to
Foreign Disregarded Entities

Image & Restrict

Form
8865

Return of U.S. Person with
Respect to Certain Foreign
Partnerships

Image & Restrict

Form
8886

Reportable Transaction Disclosure Statement

Image & Restrict

Form
8913

Credit for Federal Telephone
Excise Tax Paid

Image & Restrict

Form
8925

Report of Employer-Owned Life
Insurance Contracts

Image & Restrict

Form
8941

Credit for Small Employer
Health Insurance Premiums, If
filed in conjunction with the
normal annual filing

Image & Restrict

(5)
3.20.12.3.30
(01-01-2014)
Quality Review

Form 990-T images are available on DVD beginning with PY 2009.

(1)

The Quality Review step ensures each process of the program is completed to
the highest quality possible.

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.12.3.30

page 60

3.20

Exempt Organizations Returns Processing

(2)

This includes viewing all pages to ensure that required data is restricted/
redacted, preventing un-authorized disclosure issues.

(3)

Errors that can be corrected in the QR function are:
•
•

(4)

Errors made during Quality Control cannot be corrected in the Quality Review
function. When these errors are found:
1.
2.

(5)

Errors made during Validation; and
Errors made during Restricting.

Pull the paper return; and
Route for correction.

Sometimes returns are imaged that should not have been imaged but this is
not discovered until it reaches the Quality Review function. For example, a
return for a statute year that was not cleared. If this is the case:
a. Delete the image from the system,
b. Pull the hard copy document from the folder,
c. Circle out all stamps indicating the return was scanned, or use a single “X”
and
d. Route the filing to the Statute Unit for clearance.

(6)

If an error occurs because the document separator sheet was not recognized,
this is cause for deletion. In this case:
1.
2.
3.

3.20.12.3.31
(01-01-2014)
Imaging Political
Organization Forms
990/990-EZ with the
Section 527 Box
Checked, and 8872

Delete the image from the system,
Pull both hard copy paper returns from the folder,
Merge the documents back through the entire Imaging Process.

(1)

Political Organizations must file an electronic Form 8871 in order to be a tax
exempt political organization.

(2)

Form 8453-X must be submitted after the electronic submission to authenticate
the electronic filing.

Note: As of March 1, 2012, Form 8453-X will not be imaged including refilms.
(3)
(4)

Do not scan Form 8871. Route Form 8871 to the Entity Unit to take the appropriate account action.

(1)

Forms 8872 are batched and controlled on the Batch/Block Tracking System
(BBTS).

(2)

Timeliness guidelines are found in IRM 3.30.123.

(3)

Each batch of work will be routed through Document Preparation, Scanning,
Rescan, Validation , Restricting and Reassociation.

(4)
3.20.12.3.31

Imaging will perform Document Preparation, Scanning, Validation, Restricting
and Reassociation on all Political Organization Forms.

(5)

3.20.12.3.31.1
(01-01-2014)
Control and Routing
Form 8872 and 990 with
the Section 527 Box
Checked

Some Political Organizations that have submitted a Form 8871 may be
required to submit Forms 990/990-EZ, and/or 8872.

Form 8872 and 990 with the Section 527 Box Checked must be imaged separately under its’ respective programs.
Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12
3.20.12.3.31.2
(01-01-2014)
Document Preparation
Form 8872 and 990 with
the Section 527 Box
Checked

page 61

(1)

Verify the organization name is present on the front of the return. Verify a
month has been edited if “f” through “h” are marked on the return. If not, route
to Entity.

(2)

If EIN or organization name is not present, route to Entity. If multiple EIN’s are
present, give to your Manager or Lead to investigate.

(3)

Do Not Scan IRS Letter 3406.

(4)

Separate Forms if found together.

(5)

Indicate “Scanned” or “Filmed” and Date stamp the return.

(6)

Number all returns and their respective envelopes in the lower right hand
margin.

(7)

If there is no envelope attached, edit “NE” along with a number.

(8)

Remove all staples.

(9)

Organize documents into the following order:
a. For all Forms - Organize pages in numerical order.
b. Next is Supplemental Information.

(10)

Review form and attachments for Social Security Numbers (SSN) and Form
990 Schedule B for restriction or redaction.

3.20.12.3.31.3
(01-01-2014)
Scanning Political
Organization Forms

(1)

Scan Prepared Documents.

(2)

Ensure all images are of good quality and all information is legible.

3.20.12.3.31.4
(01-01-2014)
Validation Forms 8872

(1)

Index the following fields:

3.20.12.3.31.5
(01-01-2014)
Reassociation of
Political Organization
Forms

(1)

Associate document with its respective envelope.

(2)

Place staple in the left hand corner of return.

3.20.12.3.31.6
(01-01-2014)
Redaction/Restriction
Procedures of Political
Organization Forms

(1)

All Social Security Numbers (SSNs) must be redacted.

(2)

All Form 990 Schedule B must be restricted.

a.
b.
c.
d.
e.
f.
g.

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

EIN.
Name of organization.
Type of return.
Month.
Year
Change of address, if indicated.
Final report, if indicated.

Internal Revenue Manual

3.20.12.3.31.6

page 62
3.20.12.4
(01-01-2014)
Imaging Form 2363-A

3.20

Exempt Organizations Returns Processing

(1)

Form 2363-A is used by Taxpayer Service, Examination, Technical personnel
and Campus Entity Control personnel to make entity changes that include
EOMF data. The Form 2363-A is received from EO Entity.

(2)

The Imaging process for Form 2363-A is to be completed within 45 workdays
of receipt within the Imaging Unit.

(3)

All time required to process Form 2363-A is reported under 550-13105.

(4)

Below are the index fields on Form 2363-A.
•
•
•

Employer ID Number (EIN)
Primary Name
New Gen

Note: If New Gen is not available, use the From Gen or the Old Gen as the index
field.
(5)

3.20.12.4

The Form 2363-A is treated as classified waste after the data is verified and
the Imaging process is completed.

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 63

Exhibit 3.20.12-1 (01-01-2014)
State Code/ZIP Code Perfection Chart (State Order)

State Code/ZIP Code Perfection Chart
2-Ltr.
Code

State Name

ZIP Code

2-Ltr.
Code

State Name

ZIP Code

AA

America-Atlantic

34001

MS

Mississippi

38601

AE

America-Europe

09001

MO

Missouri

63001

AP

America-Pacific

96201

MT

Montana

59001

AL

Alabama

35001

NE

Nebraska

68001

AK

Alaska

99501

NV

Nevada

88901

AZ

Arizona

85001

NH

New Hampshire

03001

AR

Arkansas

71601

NJ

New Jersey

07001

CA

California

90001

NM

New Mexico

87001

CO

Colorado

80001

NY

New York

00401

CT

Connecticut

06001

NC

North Carolina

27001

DC

District of Columbia

20001

ND

North Dakota

58001

DE

Delaware

19701

OH

Ohio

43001

FL

Florida

32001

OK

Oklahoma

73001

GA

Georgia

30001

OR

Oregon

97001

HI

Hawaii

96701

PA

Pennsylvania

15001

ID

Idaho

83201

RI

Rhode Island

02801

IL

Illinois

60001

SC

South Carolina

29001

IN

Indiana

46001

SD

South Dakota

57001

IA

Iowa

50001

TN

Tennessee

37001

KS

Kansas

66001

TX

Texas

75001

KY

Kentucky

40001

UT

Utah

84001

LA

Louisiana

70001

VT

Vermont

05001

ME

Maine

03901

VA

Virginia

20101

MD

Maryland

20601

WA

Washington

98001

MA

Massachusetts

01001

WV

West Virginia

24701

MI

Michigan

48001

WI

Wisconsin

53001

MN

Minnesota

55001

WY

Wyoming

82001

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.12-1

page 64

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.12-2 (01-01-2014)
U.S. Possessions ZIP Codes

City

ZIP Code

American Samoa (AS)

City

ZIP Code

Federated States of Micronesia (FM)

Faga’itua

96799

Chuuk

96942

Leone

96799

Kosrae

96944

Olosega Manua’

96799

Pohnpei

96941

Pago Pago

96799

Yap

96943

Marshall Islands (MH)

Palau (PW)

Ebeye

96970

Koror

96940

Majuro

96960

Palau

96940

Northern Mariana Islands (MP)

Virgin Islands (VI)

Capitol Hill

96950

Charlotte Amalie

00802

Rota

96951

Christiansted

00820

Saipan

96950

Cruz Bay

00830

Tinian

96952

Downtown

00840

Frederiksted

00840

Guam (GU)
Agana

96910

Kingshill

00850

Inarajan

96917

Saint Croix

00820

Merizo

96916

Saint John

00830

Tamuning

96931

Saint Thomas

00805

Umatac

96915

Sunny Isle

00850

Yona

96915

Veterans Annex

00820

Puerto Rico (PR)
Adjuntas

00601

Laplata

00786

Aquada

00602

Lares

00669

Aquadilla

00603

Las Marias

00670

Agnes Buenas

00703

Las Piedras

00771

Aguirre

00704

Levittown

00949

Aibonito

00705

Loiza

00772

Anasco

00610

Loiza Street Station

00936

Angeles

00611

Loquillo

00773

Arecibo

00612

Manati

00674

Exhibit 3.20.12-2

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 65

Exhibit 3.20.12-2 (Cont. 1) (01-01-2014)
U.S. Possessions ZIP Codes
City

ZIP Code

City

ZIP Code

Arroyo

00714

Maricao

00606

Bajadero

00616

Maunabo

00707

Barceloneta

00617

Mayaquez

00680

Barraquitas

00794

Mercedita

00715

Barrio Obrero Station

00935

Minillas Center

00936

Bayamon

00956

Moca

00676

Boqueron

00622

Morovis

00687

Cabo Rojo

00623

Naguabo

00718

Caguas

00725

Narajito

00719

Camuy

00627

Orocovis

00720

Canovanas

00729

Palmer

00721

Caparra Heights

00920

Patillas

00723

Carolina

00982

Penuelas

00624

Catano

00962

Ponce

00731

Cayey

00736

Puerta de Tierra

00936

Ceiba

00735

Puerta Real

00740

Cerro Gordon

00754

Punta Santiago

00741

Ciales

00638

Quebradillas

00678

Cidra

00739

Ramey

00603

Coamo

00769

Rincon

00677

Comerio

00782

Rio Blanco

00744

Condado

00907

Rio Grande

00721

Corozal

00783

Rio Piedras

00927

Coto Laurel

00780

Rosario

00636

Culebra

00775

Sabana Grande

00637

Dorado

00646

Sabana Hoyos

00688

Ensenada

00647

Sabana Seca

00952

Esperanza

00765

Saint Just

00978

Fajardo

00738

Salinas

00751

Fernandez Juncos

00936

San Antonio

00690

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.12-2

page 66

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.12-2 (Cont. 2) (01-01-2014)
U.S. Possessions ZIP Codes
City

ZIP Code

City

ZIP Code

Florida

00650

San Francisco

00927

Fort Buchanan

00934

San German

00683

Garrachales

00652

San Juan

00936

Guanica

00653

San Lorenzo

00754

Guayama

00784

San Sebastian

00685

Guayanilla

00656

Santa Isabel

00757

Guaynabo

00965

Sanrurce

00936

Gurabo

00778

Toa Alta

00953

Hatillo

00659

Toa Boa

00949

Hato Rey

00936

Trujillo Alto

00976

Harmingueros

00660

University

00936

Humacao

00791

Utuado

00641

Isabela

00662

Vega Alta

00692

Jayuya

00664

Vega Baja (box 1-9049)

00694

Juana Diaz

00795

Vieques

00765

Juncos

00777

Villalba

00766

La Cumbre

00926

Yabucoa

00767

Lajas

00667

Yauco

00698

Exhibit 3.20.12-2

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 67

Exhibit 3.20.12-3 (01-01-2014)
Foreign Country Codes

Foreign Country

Country Code

Abu Dubai

AE

Afghanistan

AF

Akrotiri Sovereign Base Area

AX

Aland Island

XI

Albania

AL

Algeria

AG

Andorra

AN

Angola

AO

Anguilla

AV

Antarctic Lands

FS

Antarctica

AY

Antigua

AC

Antigua & Barbuda

AC

Argentina

AR

Armenia

AM

Aruba

AA

Ascension

XA

Ashmore Island

AT

Ashmore & Cartier Islands

AT

Australia

AS

Austria

AU

Azerbaijan

AJ

Azores

XZ

Bahamas

BF

Bahrain

BA

Baker Island

FQ

Balearic Islands

SP

Bangladesh

BG

Barbados

BB

Barbuda

AC

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.12-3

page 68

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.12-3 (Cont. 1) (01-01-2014)
Foreign Country Codes
Foreign Country

Country Code

Bassas da India

BS

Belarus

BO

Belgium

BE

Belize

BH

Benin

BN

Bermuda

BD

Bhutan

BT

Bolivia

BL

Bonaire

NT

Bosnia-Herzegovina

BK

Botswana

BC

Bouvet Island

BV

Brazil

BR

British Indian Ocean Territory

IO

British Virgin Islands

VQ

Brunei

BX

Bulgaria

BU

Burkina Faso

UV

Burma

BM

Burundi

BY

Caicos Islands

TK

Cambodia

CB

Cameroon

CM

Canada

CA

Canary Islands

XY

Cape Verde

CV

Cartier Island

AT

Cayman Islands

CJ

Central African Republic

CT

Chad

CD

Channel Islands

XC

Exhibit 3.20.12-3

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 69

Exhibit 3.20.12-3 (Cont. 2) (01-01-2014)
Foreign Country Codes
Foreign Country

Country Code

Chile

CI

China

CH

Christmas Island

KT

Clipperton Islands

IP

Cocos Island

CK

Columbia

CO

Comoros

CN

Congo, Republic of (Brazzaville)

CF

Congo, Democratic Republic of (Kinshasa)

CG

Cook Islands

CW

Coral Sea Islands Territory

CR

Corsica

FR

Costa Rica

CS

Cote d’Ivoire

IV

Croatia

HR

Cuba

CU

Curacao

NT

Cyprus

CY

Czech Republic

EZ

Dem. People’s Rep. of Korea (North)

KN

Dem. Rep. of Congo (Kinshasa)

CG

Denmark

DA

Dhekelia Sovereign Base Area

DX

Djibouti

DJ

Dominica

DO

Dominican Republic

DR

Dubai

AE

East Timor

TT

Ecuador

EC

Egypt

EG

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.12-3

page 70

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.12-3 (Cont. 3) (01-01-2014)
Foreign Country Codes
Foreign Country

Country Code

El Salvador

ES

Eleuthera Island

BF

England

XE

Equatorial Guinea

EK

Eritrea

ER

Estonia

EN

Ethiopia

ET

Europa Island

EU

Falkland Islands

FK

Faroe Islands

FO

Fiji

FJ

Finland

FI

France

FR

French Guiana

FG

French Polynesia

FP

French Southern & Antarctic Lands

FS

Futuna

WF

Gabon

GB

Gambia

GA

Gaza Strip

GZ

Georgia

GG

Germany

GM

Ghana

GH

Gibraltar

GI

Glorioso Islands

GO

Great Britain

UK

Greece

GR

Greenland

GL

Grenada

GJ

Grenadines

VC

Guadeloupe

GP

Exhibit 3.20.12-3

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 71

Exhibit 3.20.12-3 (Cont. 4) (01-01-2014)
Foreign Country Codes
Foreign Country

Country Code

Guatemala

GT

Guernsey

GK

Guinea

GV

Guinea-Bissau

PU

Guyana

GY

Haiti

HA

Heard Island & McDonald Island

HM

Holy See

VT

Honduras

HO

Hong Kong

HK

Howland Island

HQ

Hungary

HU

Iceland

IC

India

IN

Indonesia

ID

Iran

IR

Iraq

IZ

Ireland

EI

Isle of Man

IM

Israel

IS

Italy

IT

Jamaica

JM

Jan Mayen

JN

Japan

JA

Jarvis Island

DQ

Jersey

JE

Johnston Atoll

JQ

Jordan

JO

Juan de Nova Island

JU

Kazakhstan

KZ

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.12-3

page 72

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.12-3 (Cont. 5) (01-01-2014)
Foreign Country Codes
Foreign Country

Country Code

Kenya

KE

Kingman Reef

KQ

Kiribati

KR

Korea (North)

KN

Korea (South)

KS

Kurile Islands

RS

Kuwait

KU

Kyrgyzstan

KG

Laos

LA

Latvia

LG

Lebanon

LE

Lesotho

LT

Liberia

LI

Libya

LY

Liechtenstein

LS

Lithuania

LH

Luxembourg

LU

Macau

MC

Macedonia

MK

Madagascar

MA

Malawi

MI

Malaysia

MY

Maldives

MV

Mali

ML

Malta

MT

Martinique

MB

Mauritania

MR

Mauritus

MP

Mayotte

MF

McDonald Island

HM

Mexico

MX

Exhibit 3.20.12-3

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 73

Exhibit 3.20.12-3 (Cont. 6) (01-01-2014)
Foreign Country Codes
Foreign Country

Country Code

Midway Islands

MQ

Miquelon

SB

Moldova

MD

Monaco

MN

Mongolia

MG

Montenegro

MJ

Montserrat

MH

Morocco

MO

Mozambique

MZ

Myanmar

XM

Namibia

WA

Nauru

NR

Navassa Island

BQ

Nepal

NP

Netherlands

NL

Netherlands Antilles

NT

Nevis

SC

New Caledonia

NC

New Zealand

NZ

Nicaragua

NU

Niger

NG

Nigeria

NI

Niue

NE

Norfolk Island

NF

North Korea

KN

Northern Ireland

XN

Norway

NO

Oman

MU

Other (country not identified elsewhere)

XX

Pakistan

PK

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.12-3

page 74

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.12-3 (Cont. 7) (01-01-2014)
Foreign Country Codes
Foreign Country

Country Code

Palmyra Atoll

LQ

Panama

PM

Papua New Guinea

PP

Paracel Islands

PF

Paraguay

PA

Peru

PE

Philippines

RP

Pitcairn Islands

PC

Poland

PL

Portugal

PO

Principe

TP

Qatar

QA

Redonda

VI

Republic of Congo (Brazzaville)

CF

Republic of Korea (South)

KS

Republic of Singapore

SN

Reunion

RE

Romania

RO

Russia

RS

Rwanda

RW

Ryukyu Islands

JA

S Georgia Island

SX

S Georgia Island & S Sandwich Island

SX

S Sandwich Island

SX

San Marino

SM

Sao Tome and Principe

TP

Sarawak

MY

Saudi Arabia

SA

Scotland

XS

Senegal

SG

Serbia

RB

Exhibit 3.20.12-3

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 75

Exhibit 3.20.12-3 (Cont. 8) (01-01-2014)
Foreign Country Codes
Foreign Country

Country Code

Seychelles

SE

Sierra Leone

SL

Singapore

SN

Slovak Republic

XR

Slovakia

LO

Slovenia

SI

Solomon Islands

BP

Somalia

SO

South Africa

SF

South Georgia Island

SX

South Georgia Island & South Sandwich Island

SX

South Korea

KS

South Sandwich Island

SX

Spain

SP

Spratly Islands

PG

Sri Lanka

CE

St. Helena

SH

St. Kitts & Nevis

SC

St. Lucia

ST

St. Miquelon

SB

St. Pierre

SB

St. Pierre & Miquelon

SB

St. Vincent & Grenadines

VC

Sudan

SU

Suriname

NS

Svalbard

SV

Swaziland

WZ

Sweden

SW

Switzerland

SZ

Syria

SY

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.12-3

page 76

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.12-3 (Cont. 9) (01-01-2014)
Foreign Country Codes
Foreign Country

Country Code

Taiwan

TW

Tajikistan

TI

Tanzania

TZ

Thailand

TH

The Bahamas

BF

The Gambia

GA

The Netherlands

NL

Togo

TO

Tokelau

TL

Tonga

TN

Tortola

VI

Trinidad and Tobago

TD

Tristan Da Cunha

XT

Tromelin Island

TE

Tunisia

TS

Turkey

TU

Turkmenistan

TX

Turks & Caicos Islands

TK

Tuvalu

TV

Uganda

UG

Ukraine

UP

United Arab Emirates

AE

United Kingdom

UK

Uruguay

UY

Uzbekistan

UZ

Vanuatu

NH

Vatican City

VT

Venezuela

VE

Vietnam

VM

Wake Island

WQ

Wales

XW

Exhibit 3.20.12-3

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 77

Exhibit 3.20.12-3 (Cont. 10) (01-01-2014)
Foreign Country Codes
Foreign Country

Country Code

Wallis and Futuna

WF

West Bank

WE

Western Sahara

WI

Western Samoa

WS

Yemen

YM

Yugoslavia

YI

Zaire

CG

Zambia

ZA

Zimbabwe

ZI

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.12-3

page 78

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.12-4 (01-01-2014)
Province, State and Territory Abbreviations

Australia State

Abbreviation

Australian Capital Territory

ACT

New South Wales

NSW

Northern Territory

NT

Queensland

QLD

South Australia

SA

Tasmania

TAS

Victoria

VIC

Western Australia

WA

Exhibit 3.20.12-4

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 79

Exhibit 3.20.12-5 (01-01-2014)
Pre-Printed Label

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.12-5
33965504

page 80

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.12-6 (01-01-2014)
Abbreviations for Commonly Recurring Words. Abbreviations must only be used if the name line exceeds
the maximum characters allowed per field.

Abbreviations for Commonly Recurring Words
agency/agencies

AGCY

Home Owners Association

HOA

agricultural/
agriculture

AGRI

Industrial

INDI

Alumni

ALUM

Industry/
Industries

IND

Amalgamated

AMAL

Incorporated

INC

American/s

AMER

Information

INFO

Association/s

ASSN

Institute/s

INST

Associates/Associated

ASSOC

International

INTL

Auxiliary/
Auxiliaries

AUX

Insurance

INS

Avenue

AVE

Irrevocable

IRREV

Apartments

APT

Junior/s

JR

Beneficiary

BNFRY

Legion/s

LGN

Benevolent

BEN

Library/Libraries

LIBR

Building/s

BLDG

Manufacturing

MFG

Campaign

CMPG

Management

MGMT

Cemetery

Cem

Medical

MED

Center/s

CTR

Memorial/s

MEM

Charitable

CHAR

Ministry
/Ministries

MNSTR

Charitable Remainder Annuity
Trust

CRAT

Mountain

MTN

CLAT

Non-exempt Charitable Trust

NECT

Note: Spell out completely if
there is enough space
available. If sufficient
space is not available then
and only then abbreviate
Charitable Lead Annuity Trust
Note: Spell out completely if
there is enough space
available. If sufficient
space is not available then
and only then abbreviate

Exhibit 3.20.12-6

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 81

Exhibit 3.20.12-6 (Cont. 1) (01-01-2014)
Abbreviations for Commonly Recurring Words. Abbreviations must only be used if the name line exceeds
the maximum characters allowed per field.
Abbreviations for Commonly Recurring Words
Charitable Remainder Trust

CRT

National/s

NATL

CRUT

Organization/s
Organizational

ORG

CLT

Parent Teacher Association

PTA

CLUT

Parent Teacher Organization

PTO

Circle /Circles

CIR

Partner

PTR

Coalition

COAL

Partnership

PTRSP

College/s

COLL

Political Action Committee

PAC

Committee/s

COM

Representative

REPR

Commission/s

COMM

Republican

REP

Community/
Communities

COMN

Research

RES

Company/
Companies

CO

Resource/s

RSC

Cooperative/Co-operative

COOP

Retirement

RTMT

Corporation/s

CORP

Revocable

REV

Council/s

COUN

Rotary

ROT

Note: Spell out completely if
there is enough space
available. If sufficient
space is not available then
and only then abbreviate
Charitable Remainder Unitrust
Note: Spell out completely if
there is enough space
available. If sufficient
space is not available then
and only then abbreviate
Charitable Lead Trust
Note: Spell out completely if
there is enough space
available. If sufficient
space is not available then
and only then abbreviate
Charitable Lead Unitrust
Note: Spell out completely if
there is enough space
available. If sufficient
space is not available then
and only then abbreviate

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.12-6

page 82

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.12-6 (Cont. 2) (01-01-2014)
Abbreviations for Commonly Recurring Words. Abbreviations must only be used if the name line exceeds
the maximum characters allowed per field.
Abbreviations for Commonly Recurring Words
County/Counties

CNTY

Remainder

REM

Credit Union

CU

Saint/s

ST

Democrat/Democratic

DEM

Scholarship/s

SCHOL

Department/s

DEPT

Senior/s

SR

Development/s/
Developmental

DEV

Service/s

SVC

District/s

DIST

Special/s

SPC

Doctor/s

DR

Street/s

STR

Education/
Educational

ED

Society/
Societies

SOC

Elementary/
Elementaries

ELEM

Student/s

STU

Employee/s

EMP

Testamentary

TEST

Enterprise/s

ENT

Technology

TECH

Estate/s

EST

Trust/s

TR

Endowment/s

END

Trustee

TTEE

Environment/
Environmental

ENVI

Under the Will of / Under Will

UW

Electrical

ELEC

United States

US

Family/Families

FAM

University/Universities

UNIV

Federation/s

FED

Veteran/s

VET

For the Benefit of

FBO

Veterans for Foreign War

VFW

Foundation/s

FDN

Voluntary Employee Benefit Association

VEBA

Fund/s

FD

Volunteer

VOL

Fraternal

FRTL

Young Men’s Christian Association

YMCA

Fraternity

FRAT

Young Women’s Christian Association

YWCA

Group/s

GRP

Government/
Governmental

GOV

Historic/Historical

HIST

Hospital

HOSP

Exhibit 3.20.12-6

Internal Revenue Manual

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 83

Exhibit 3.20.12-7 (01-01-2014)
Required - Imaging Edit Marks

CODE
D
G#

INTENT/PURPOSE
Indicates this page needs to be deleted during the Quality Control function.
Indicates the form has information requiring attention during the Restricting function.
(G# = Go to Page NN)

P

Indicates no Restricting is necessary.

R

Indicates the page edited must be restricted.

LEM

LEM
#
NE

#
#

Indicates the page number for the edited page.
Indicates no envelope attached to form.

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.12-7

page 84

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.12-8 (01-01-2014)
EO Subsection Codes

Subsection
Code

Classification
Code

01

1

Governmental Instrumentality

IRC § 501(c)(1)

02

1

Title holding corporation

IRC § 501(c)(2)

03

1

Charitable corporation

IRC § 501(c)(3)

03

2

Educational organization

IRC § 501(c)(3)

03

3

Literary organization

IRC § 501(c)(3)

03

4

Organization to prevent cruelty to animals

IRC § 501(c)(3)

03

5

Organization to prevent cruelty to children

IRC § 501(c)(3)

03

6

Organization for public safety testing

IRC § 501(c)(3)

03

7

Religious organization

IRC § 501(c)(3)

03

8

Scientific organization

IRC § 501(c)(3)

04

1

Civic league

IRC § 501(c)(4)

04

2

Local association of employees

IRC § 501(c)(4)

04

3

Social welfare organization

IRC § 501(c)(4)

05

1

Agricultural organization

IRC § 501(c)(5)

05

2

Horticultural organization

IRC § 501(c)(5)

05

3

Labor organization

IRC § 501(c)(5)

06

1

Board of trade

IRC § 501(c)(6)

06

2

Business league

IRC § 501(c)(6)

06

3

Chambers of commerce

IRC § 501(c)(6)

06

4

Real estate board

IRC § 501(c)(6)

07

1

Pleasure, social and recreation club

IRC § 501(c)(7)

08

1

Fraternal beneficiary society or association

IRC § 501(c)(8)

09

1

Voluntary employees’ beneficiary association Non-Governmental

IRC § 501(c)(9)

09

2

Voluntary employees’ beneficiary association Governmental

IRC § 501(c)(9)

10

1

Domestic fraternal society and association

IRC § 501(c)(10)

11

1

Teachers retirement fund association

IRC § 501(c)(11)

12

1

Benevolent life insurance association

IRC § 501(c)(12)

12

2

Mutual ditch or irrigation company

IRC § 501(c)(12)

Exhibit 3.20.12-8

Type of Exempt Organization

Internal Revenue Manual

IRC Code

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Imaging and Perfecting Exempt Organization
Returns for Public and Internal Viewing 3.20.12

page 85

Exhibit 3.20.12-8 (Cont. 1) (01-01-2014)
EO Subsection Codes
12

3

Mutual or cooperative telephone
company

IRC § 501(c)(12)

12

4

Organization like those on three
preceding lines

IRC § 501(c)(12)

13

1

Burial association

IRC § 501(c)(13)

13

2

Cemetery company

IRC § 501(c)(13)

14

1

Credit union

IRC § 501(c)(14)

14

2

Other mutual corporation or association

IRC § 501(c)(14)

15

1

Mutual insurance company or association
other than life/marine

IRC § 501(c)(15)

16

1

Corporation financing operation

IRC § 501(c)(16)

17

1

Supplemental unemployment benefit
Trust or plan

IRC § 501(c)(17)

18

1

Employee funded pension trust created
before June 25, 1959.

IRC § 501(c)(18)

19

1

Post or organization of war veterans

IRC § 501(c)(19)

20

1

Legal service

IRC § 501(c)(20)

21

1

Black lung benefit trust

IRC § 501(c)(21)

22

1

Multi-employer pension plan

IRC § 501(c)(22)

23

1

Veterans association founded before
1880.

IRC § 501(c)(23)

24

1

Trust described in IRC § 4049 of ERISA

IRC § 501(c)(24)

25

1

Title holding company for pensions, etc.

IRC § 501(c)(25)

26

1

State sponsored high risk health
insurance organization

IRC § 501(c)(26)

27

1

State sponsored workers’ compensation
insurance

IRC § 501(c)(27)

28

1

National Railroad Retirement Investment
Trust

IRC § 501(c)(28)

29

1

Co-op health insurance issuer

40

1

Apostolic and religious organization

IRC § 501(d)

50

1

Cooperative hospital service organization

IRC § 501(e)

60

1

Cooperative service organization of
operating education organization

IRC § 501(f)

Cat. No. 33965G (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

IRC 501(c)(29)

Exhibit 3.20.12-8