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 3.20.13

3.20.13
Exempt Organization Photocopy Procedures

Table of Contents
3.20.13.1

IRM Overview

3.20.13.1.1

Overview of Public Inspection Under IRC Section 6104

3.20.13.1.2

Public Inspection of Annual Returns and Applications for Tax Exempt Status

3.20.13.1.3

Form 990 & Form 990-EZ Revision

3.20.13.1.4

Form 990-N (e-Postcard)

3.20.13.1.5

Glossary of Terms

3.20.13.1.6

CADE 2

3.20.13.2

Sorting, Batching and Assigning Procedures, Controlling Work, Reporting Time and Retention of

Form 4506-A Requests
3.20.13.2.1 Timeliness Guidelines for EO Photocopy Inventory
3.20.13.2.2
3.20.13.3

Responsibilities

Commonly Requested Documents

3.20.13.3.1

Forms and Attachments Open for Public Inspection

3.20.13.3.2

Forms and Attachments Not Open For Public Inspection

3.20.13.3.3

Applications for Exemption

3.20.13.3.4

Letter of Determination

3.20.13.3.5

Public Inspection of Certain Information Returns

3.20.13.3.6

Requests for Form 990 Series Returns

3.20.13.3.7

IRS Codes and Marks Not Open for Public Inspection

3.20.13.3.7.1

Form 990-T Redacting Procedures

3.20.13.3.7.2

Form 5227 Redacting Procedures

3.20.13.3.8

Information Subject to Redaction/Restriction

3.20.13.3.9

Information That May Be Disclosed

3.20.13.4

EO Photocopy – Filling Requests for Public Inspection

3.20.13.4.1

How Requests Are Received

3.20.13.4.2

EO Photocopy Payments and EO Photocopy Payment Request Report (Previously known as

3.20.13.4.3

Bad Payer List)
Processing Form 4506-A Requests

3.20.13.4.3.1

Complete Requests — Initial Research

3.20.13.4.3.2

Incomplete Media Requests – Initial Research

3.20.13.4.4

Types of Requests Received

3.20.13.4.4.1

Exempt Application, Determination Letter, and Bylaw Requests

3.20.13.4.4.2

Media Requests

3.20.13.4.4.3

Congressional or Senate Finance Committee Requests

3.20.13.4.4.3.1

Legislative Affairs Requests on Behalf of a Member of Congress or Senate

Cat. No. 38871H (12-06-2013)
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is for Official Use Only

Internal Revenue Manual

Government
3.20.13
Exhibit
104
_____________

Part 3
Chapter 20 Exempt Organizations Returns Processing
3.20.13.4.4.3.2

IRM 3.20.13

Legislative Affairs Requests on Behalf of a Constituent

3.20.13.4.4.4

Internal Requests

3.20.13.4.4.5

Requests with Extensions

3.20.13.4.4.6

TC 59X Procedures

3.20.13.4.4.7

Form 4251 Charge-Out Procedures

3.20.13.4.5

Fee Charges for Returns Open for Public Inspection

3.20.13.4.5.1

Exceptions to Fee Charges

3.20.13.4.5.2

Billing Procedures for Copies of EO Returns

3.20.13.4.5.3

Form 2860 Instructions

3.20.13.4.5.4

Payment Processing Procedures

3.20.13.4.6

Refunding Photocopy Fees for Copies of Paper EO Returns

3.20.13.4.7

Requests for CDs/DVDs

3.20.13.4.7.1
3.20.13.4.8
3.20.13.5

SOI-SEIN-ORDERS Application

EO Photo Copy Technical Software Assistance Procedures

EO Photocopy Reports

3.20.13.5.1

SOI-SEIN-ORDER Report

3.20.13.5.2

EO Photocopy Payment Request Report

Exhibits
3.20.13-1

EO Status Codes

3.20.13-2

Filing Requirements

3.20.13-3

EO Subsection Codes

3.20.13-4

Standard Abbreviations of States

3.20.13-5

Territories and Foreign Countries

3.20.13-6

Abbreviations for Commonly Recurring Words

3.20.13-7

Closing Code Definitions

3.20.13-8

Filing Requirement Codes

3.20.13-9

Saving a PDF version of a SEIN Image on a Local PC , Redact/Restrict in PDF, and Printing in
PDF

3.20.13

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
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is for Official Use Only

Exempt Organization Photocopy Procedures
3.20.13.1
(01-01-2014)
IRM Overview

(1)

3.20.13

page 1

This IRM provides the necessary instructions, guidelines, and procedures for
filling requests (both paper and CD/DVD Rom) for public inspection of Exempt
Organization (EO) returns. 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 3.20.12, Imaging and Perfecting Exempt Organization Returns for
Public and Internal Viewing
IRM 3.5.20, Processing Requests for Tax Return/Return Information.

(2)

Any instructions written at the campus (e.g., desk procedures, job aids, etc.) to
clarify IRM 3.20.13, Exempt Organization Photocopy Procedures, can only be
implemented once the instructions are approved by the Tax Exempt Government Entities (TE/GE) Submission Processing Programs staff. A Form 2061,
Document Clearance Record, must be signed and kept on file for all changes.
This also applies to any notices and/or letters used during processing in conjunction with the EO Photocopy process.

(3)

CRX letter 3983C, is used when corresponding to the requester. The use of
“Quick” notes or other local letters is prohibited unless specifically directed.

3.20.13.1.1
(01-01-2014)
Overview of Public
Inspection Under IRC
Section 6104

(1)

See IRM 3.20.12.1, Imaging Exempt Organization Returns, for an overview of
public inspection under IRC Section 6104.

3.20.13.1.2
(01-01-2014)
Public Inspection of
Annual Returns and
Applications for Tax
Exempt Status

(1)

See IRM 3.20.12.1.1, Imaging Exempt Organization Returns, for an overview
of public inspection of annual returns and applications for tax exempt status.

(1) Form 990 was redesigned in 2008. The core Form 990 consists of 12 pages
3.20.13.1.3
and includes numerous schedules. The schedules that are open for public in(01-01-2014)
spection are clearly identified in the upper right hand corner by the following
Form 990 & Form 990-EZ
statement “Open to Public Inspection”.
Revision
(2)

The following schedules may be filed with Form 990 , depending on the tax
year of the form being submitted. All schedules are open for public disclosure
with the exception of specific information outlined in IRM 3.20.13.3.2 and IRM
3.20.12.
•
•
•
•
•
•
•
•
•

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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 F-1, Continuation Sheet for Schedule F
Schedule G, Supplemental Information Regarding Fund-raising or Gaming
Activities
Schedule H, Hospitals
Internal Revenue Manual

3.20.13.1.3

page 2

3.20
•
•
•
•
•
•
•
•
•
•
•
•
(3)

Exempt Organizations Returns Processing

Schedule I, Supplemental Information on 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, 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

Form 990-EZ was also redesigned but required fewer changes. The dollar
thresholds for Form 990-EZ filers was raised to allow more organizations to file
Form 990-EZ. Schedules that may be filed are Schedules A, B, C, E, G, L, N,
and O, as shown above.

3.20.13.1.4
(1) Most small tax-exempt organizations whose gross receipts are usually $50,000
(01-01-2014)
or less may be required to electronically submit Form 990-N, also known as
Form 990-N (e-Postcard)
the e-Postcard. Exceptions to this requirement include the following:
•
•
•

Organizations that are included in a group return
Churches, their integrated auxiliaries, and conventions or associations of
churches
Organizations that are required to file a form other than 990-N.

(2)

3.20.13.1.5
(01-01-2014)
Glossary of Terms

If you receive a request, and through IDRS research you find Form 990-N was
filed instead of Forms 990, 990-EZ and 990-PF, send 3983C letter and inform
the requester to view and print individual organization’s e-Postcard or
download the entire database of electronically filed e-Postcards on the
“Charities and Non-Profits” section of the IRS website. To access the Form
990-N, go to www.irs.gov/eo, click on “EO Select Check” and scroll down to
“Search for Exempt Organization Select Check.”

(1)

The following terms are applicable to the EO photocopy process.
Term

Description

Alchemy
Bad Pay

Requesters who have not paid in full for EO information requested.

Contributor(s)

3.20.13.1.4

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

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. These are persons who
have contributed gifts to the organization.

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
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Exempt Organization Photocopy Procedures
Term

3.20.13

page 3

Description

DMD
EO

IDRS command code used to order Form 990
series returns from Files.

EUP

Employee User Portal is used to view returns
filed via the Modernized Electronic Filing (MEF)
system.

FRC

Federal Records Center

Grants

Cash or non-cash given out by EOs.

IDRS

Integrated Data Retrieval System

Mass Request

One requester asking for Form 990 EO information for 100 or more organizations.

Media Request

Any request from personnel who work for a
newspaper, television station, radio, or other
news organization.

Not EO

Term used to indicate not open to public inspection.

OL-SEIN

Online Statistics of Income Exempt Organizations Return Image Net system

Redact

Term used to omit information not open to public
inspection.

SOI

Statistics of Income

Purge

Term used when discarding old files.

Suspense

(1)

Exempt Organization

ESTAB

3.20.13.1.6
(01-01-2014)
CADE 2

Data Management Division

Term used for storing EO cases waiting for
payment and/or additional information.

The Customer Account Data Engine (CADE) 2 Program Office in Headquarters
is charged with the primary goal to implement a single, modernized programming solution which provides daily processing of taxpayer accounts.

Note: The CADE Master File, as it existed from 2004 – 2011, will transition from
Production and be retired at the end of 201152.
(2)

The CADE 2 solution is comprised of several components, to modernize the
IRS to a daily processing environment with several Transition States.

(3)

With CADE 2 there will be changes to campus cycles which will begin with
cycle 201201.
The new BMF, EO and EPMF campus cycles are:
•
•
•

Cat. No. 38871H (12-06-2013)
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Campus Cycle: Thursday – Wednesday
Master File Processing: Friday – Thursday
Notice Review Saturday: Monday (8+ days)
Internal Revenue Manual

3.20.13.1.6

page 4

3.20
•
(4)

Exempt Organizations Returns Processing

Unpostables: New available Tuesday; Closing Tuesday

BMF, EO and EPMF transaction posting time frames are outlined as follows:
•
•

Transactions will be viewable using CFOL command codes on Saturday
following the weekly Master File processing run on Thursday.
Transactions will be viewable as posted transactions using IDRS command
codes on Monday following the weekly Master File processing run on
Thursday.

Note: With the acceleration of the IDRS weekly analysis being performed the
weekend directly after the Master File processing on Thursday, transactions
will be posted instead of in pending status on Monday.
(5)

Cycle posting dates will reflect a format of YYYYCCDD. YYYY will indicate the
year. CC will indicate the posting cycle. For IMF transactions, the following
values for DD are defined:
•
•
•
•
•

01
02
03
04
05

=
=
=
=
=

Friday
Monday
Tuesday
Wednesday
Thursday

Note: BMF, EO and EPMF cycle posting dates will continue to reflect YYYYCC.
YYYY will indicate the year. CC will indicate the posting cycle. BMF cycle
posting dates in TXMOD will reflect a format of YYYCCDD. The DD value
will be 08.
3.20.13.2
(01-01-2014)
Sorting, Batching and
Assigning Procedures,
Controlling Work,
Reporting Time and
Retention of Form
4506-A Requests

(1)

When requests are received in the EO Photocopy unit, the unit mail clerk will
take the following action.
a. Date stamp the Form 4506-A request.
b. Sort and batch the cases into folders as follows:
EO requests (non-media)
Media requests
CD/DVD requests
Reimbursable photocopy fees
c. Record the number of Forms 4506-A and years being requested.
d. Assign a batch number to the folder.
e. Log batches on the control sheet.
f. Place the batched cases on the wall.

(2)

If a request is received in a manner other than Form 4506-A (i.e., written or
faxed correspondence), batch the request as indicated above.

Note: Subsequent correspondence asking for additional clarification why a prior
request for copy was not filled (example: status was not EO) will be routed to
EO Accounts using Form 12634, mail stop 6710 for response.
(3)
(4)

3.20.13.2

The case clerks will retrieve batches of work from the wall as needed. The
batches are assigned following local established procedures.
Clerks will control the cases on IDRS on the specific tax period(s) requested (if
multiple years are requested on one EIN, one control is opened), after they

Internal Revenue Manual

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Exempt Organization Photocopy Procedures

3.20.13

page 5

have determined that all the necessary information is present, example: the
filer is required to file the tax period requested, status code is applicable, etc.,
in order to fill the request.
(5) Control Cases — All cases that meet the control requirement in (4) above
must be controlled on IDRS in “B” (background) status. Case category codes
are contained in Document 6209, IRS Processing Codes and Information. Use
the following case category code when controlling EO requests.
•

“EOPC”— is used to control EO requests. These cases age at 25 days
after the EO RAIVS received date (75 days if the case requires to be
suspended or the document ordered from files).

(6) Reporting Time to WP&C — Requests for copies of EO returns counts as
one request for each tax period, not each request. Use the following OFP
Codes for processing the requests.
•
•
•
•
•

790-34200
790-34204
790-34205
790-34206
520-34000

—
—
—
—
—

EO (all non-media requests and related research)
Media requests (working Media requests)
CD or DVD requests
Senate Finance Committee or Congressional cases
Reimbursable photocopy fees

(7) Records Retention for Form 4506-A - Retain all Form 4506-A and correspondence received for copies of EO tax forms in accordance with Document
12990 Records and Information Management Record Control Schedules
(formerly IRM 1.15.29, Records Management, Records Control Schedule for
Tax Administration - Wage and Investment Records).
(1)

Requests made on forms that include information on the expected delivery
date are not considered taxpayer correspondence and are not subject to Action
61 Guidelines. No “interim letters” are required, however, if the case is not
closed within the processing time frame indicated on the form, the taxpayer
must be advised of status using the appropriate letter. For letter requests,
Action 61 Guidelines do apply. See IRM 21.3.3 Incoming and Outgoing
Correspondence/Letters.

(2)

Once a request is closed, hold the case file in the applicable EO holding ares
as determined by local procedures.

(3)

3.20.13.2.1
(01-01-2014)
Timeliness Guidelines
for EO Photocopy
Inventory

Time frames are based on IRM 3.30.123, Processing Timeliness: Cycles,
Criteria, and Critical Dates. All requests have processing time frames and age
criteria.

Cat. No. 38871H (12-06-2013)
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Internal Revenue Manual

3.20.13.2.1

page 6

3.20

Exempt Organizations Returns Processing

If............................................ Then.......................................................
Request is for a copy of tax
forms (non-media)

Consider these cases aged at 25
calendar days after the EO RAIVS
received date.
Note: If the case requires the form to
be ordered from Files or
suspended pending additional
information, consider these
cases aged at 75 calendar days
after the EO RAIVS received
date.

The request is a Media
Request

Consider these cases aged at 14
business days after the EO RAIVS
received date.

(1)

TE/GE is responsible for most activities relating to IRC § 6104 and other code
sections relating to exempt organizations. Many of the TE/GE activities are
centralized, such as the submission of applications, returns, and requests for
copies of these documents.

(2)

3.20.13.2.2
(01-01-2014)
Responsibilities

TE/GE currently provides the following guidance to the public as outlined in the
table below. To obtain copies or to request inspections of documents available
under IRC § 6104 from the IRS, Form 4506-A, Request for Public Inspection
or Copy of Exempt or Political Organization IRS Form, should be completed.
Form 4506-A, and the following website http://www.irs.gov/charities provide
additional information, including cost information. The form should then be
submitted as follows:
If Taxpayer wants.................. Then file Form 4506-A with the ........
a paper copy or CD/DVD of a
return, report, or notice

to inspect a return, report,
notice, or an exemption application at an IRS office*

Internal Revenue Service
Disclosure Scanning Operation - Stop
93A
Post Office Box 621506
Atlanta, GA 30362-3006

to inspect a return, report,
notice, or an exemption application at the IRS National
Headquarters

3.20.13.2.2

Internal Revenue Service
Mail Stop 6716
Ogden, UT 84201
Fax No. 801-620-7896

Commissioner of Internal Revenue
Attention: Freedom of Information
Reading Room
1111 Constitution Avenue, NW Washington, DC 20224

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
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Exempt Organization Photocopy Procedures

3.20.13

page 7

If Taxpayer wants.................. Then file Form 4506-A with the ........
a copy of an exemption application

Internal Revenue Service
TE/GE Correspondence Unit
P.O. Box 2508 Rm: 4024
Cincinnati, OH 45201
Fax No. 513-263-3434

Form 990-BL

Internal Revenue Service
201 W. River Center Blvd, stop 31,
TEGE.
Covington, KY 41011

*The office handling the request will contact the requester to schedule
an appointment when the item is available for inspection.

(3)

Individuals should be encouraged to contact the exempt organization directly
or to check the following web sites to see if the document is available from
these sources.
• www.irs.gov/polorgs - provides information on political organizations
• www.guidestar.org, http://www.nccs.urban.org and
www.foundationcenter.org/findfunders/ - provide many Form 990 series
returns.

(4)

Exempt organizations are required to make their exempt applications, returns,
and certain other documents available for public inspection. The organizations
may charge a reasonable fee for reproduction and mailing costs. These fees
may not exceed those listed in the IRM FOIA fee schedule (i.e., as of the date
of this IRM revision, the charge can be $.20 per page without regard to the fee
exclusion applicable to the IRS for the first 100 pages). See Treasury Decision
9173. Form 4506-A, and it’s instructions provide most of this information,
including what is mentioned in (2) above, and lists the fees that may be
charged. By using these other sources, documents will often be available to
the requester quicker and with less effort. However, if an individual wants a
copy of an EO document more quickly from the IRS, they should be advised to
send the Form 4506-A to the appropriate TEGE location (Cincinnati or Ogden).
Individuals may still request that the IRS provide them with the opportunity to
inspect documents at the IRS, and the IRS is legally required to provide this
service.

(5)

Requests for public inspection or copies of exempt organization documents
received in Headquarters are handled by the Headquarters Freedom of Information Act (FOIA) Reading Room. Reading Room personnel will refer these
requests to the appropriate Disclosure office in accordance with procedures
detailed in IRM 11.3.7, Freedom of Information Reading Room Operations.

(6)

Disclosure of exempt organization information in response to requests from
news media must be coordinated with the Field or National Media Relations
Specialist. The Media Specialist must be immediately alerted to the receipt of
all media requests, contacted to obtain confirmation whether the requester is
considered media, for missing or incomplete information, informed if the
request is denied, notified of any delays in processing by the 10th business
day if the request cannot be filled and closed by the 14th business day, and
provide the date the request will be filled and closed. Do not contact the news

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Internal Revenue Manual

3.20.13.2.2

page 8

3.20

Exempt Organizations Returns Processing

media directly. A list of Field Media Specialists can be found at the following
website. http://www.irs.gov/newsroom/article/0,,id=97242,00.html.
Note: If the Media Specialist determines the requester is not considered media
they will inform the requester and inform the EO RAIVS designated point of
contact by written notification, typically by E-mail. Process the request using
non-media instructions. The EO RAIVS designated point of contact will no
longer inform requesters if they are not considered media.
(7)

Contact the National Media Relations Branch at 202-622-4000 if a request is
received from a major national media outlet or if the request is from a person
with the news media in a foreign country. This will ensure accurate and consistent treatment is provided on all media requests. National outlets will include
but are not limited to the following:
•
•
•
•
•
•
•
•

the tax press
Wall Street Journal
New York Times
Washington Post
USA Today
Los Angeles Times
Major national and cable broadcast networks or major Internet sites (such
as Yahoo, MSNBC, and CNN.com)
wire services such as AP, Reuters, and Bloomberg

(8)

Media requests for copies of exempt organization returns can be faxed to the
Exempt Organization Media Request Desk at the Ogden Submission Processing Campus (OSPC). The fax number is 1-801-620-7896.

(9)

The request can be submitted on the media’s letterhead or Form 4506-A, and
must include the following information.
•
•
•

The name, and EIN of the organization
The specific tax years and forms requested. The request cannot state
“most recent” or “all available tax returns.”
If they would like to have the returns sent via courier services, the UPS
account number must be provided in their request. If an UPS Account
number is provided:
1- Prepare the 3983C letter as required,
2- Notate and highlight “UPS” in the top right margin of the Form 5703,
3- Prepare Form 9814 per instructions and:
- Include the UPS account number in the box designated,
- Check the “Next Day Air” box,
- Check the “Other” box, under justification of delivery notate “Form 4506-A
Expedite Handling Requested by filer”,
4- Place documents in the following order:
Form 5703
Form 9814
Attachments to be associated with 3983C letter

Note: You will receive an E-mail confirmation indicating request sent/delivered and
a hard copy of Form 9814 will be received including the tracking number to
be kept with the case file.
Otherwise, IRS will send the returns via the U.S. mail.
3.20.13.2.2

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
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Exempt Organization Photocopy Procedures
•

3.20.13

page 9

Media requests must be filled and closed within 14 business days after the
EO RAIVS received date. On the 10th business day you must determine if
the request will be filled timely. If you determine the request will not be filled
and closed by the 14th business day you must contact the media specialist
to inform them of the delay and provide the date the request will be filled
and closed.

Note: EO returns are destroyed six (6) years after the end of the processing year.
Example: Requests received in 2013, do not fill requests for tax years filed
prior to 2007. Requests received in 2014, do not fill requests for tax years
filed prior to 2008, etc.
(10)

If Legislative Affairs receives a Congressional request, they may fax the
request to Return and Income Verification System (RAIVS) unit to be
processed in accordance with IRM 3.20.13.4.4.3.

(11)

If RAIVS receives a Congressional request for Form 990 or other tax exempt
documents, they should immediately forward the request to the lead or
manager who will coordinate with the Planning and Analysis staff to forward to
either Legislative Affairs or the appropriate Taxpayer Advocate’s office. Legislative Affairs’ intranet home page, under “Staff Directory”, provides contact
names, telephone numbers and E-mail addresses.
a. If the request is from a Congressional Committee or a member of
Congress requesting the information for official purposes, refer the request
to the Director of Legislative Affairs.
b. If the request is from a member of Congress requesting returns or material
on behalf of a constituent, refer the request to the local Taxpayer Advocate’s office of the Congress members home state (see IRM 13.1.8,
Congressional Affairs Program).

3.20.13.3
(01-01-2014)
Commonly Requested
Documents

(1)

The most commonly requested documents that are made available for public
inspection in accordance with IRC 6104(a)(1)(A) and IRC 6104(b) are the
following:
•

Form 990, Return of Organization Exempt from Income Tax and all related
schedules (Filled by EO RAIVS)

Note: If Form 5713 is attached, it cannot be disclosed to the public under any circumstance. Notify the unit lead or designated employee of any requests
received for Form 5713, who will then notify the TEGE SPP HQ Analyst with
oversight of RAIVS.
•

•
•

Form 990-EZ, Short Form Return of Organization Exempt From Income
Tax, and all related schedules, for organizations (other than a Section 527
with periods beginning after 6-30-2000) (Filled by EO RAIVS)
Schedule A, Organization Exempt Under 501(c)(3)
Schedule B, Schedule of Contributors

Note: Names and addresses of contributors must not be disclosed. Contribution amounts may be disclosed but only if amount could not reasonably be
expected to identify a contributor. The entire Schedule B must be restricted
in Imaging. Schedule B is restricted and related information is restricted or
redacted during the scanning operation.
•
Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Form 990-PF, Return of Private Foundation (Filled by EO RAIVS)
Internal Revenue Manual

3.20.13.3

page 10

3.20
•

Exempt Organizations Returns Processing

Form 990-T, Exempt Organizations Business Income Tax Return, and attachments that relate to the tax on unrelated business income (filed by
501(c)(3) organizations filed after August 17, 2006) (Filled by EO RAIVS)

Note: If Form 5713 is attached, it cannot be disclosed to the public under any circumstance. Form 5884-B is also not to be disclosed. If a request is received
for either of these two forms, notify the unit lead or designated employee,
who will then inform the TEGE SPP HQ Analyst with oversight of RAIVS.
•

Form 1023, Application for Recognition of Exemption Under Section
501(c)(3) of IRC, and supporting documents (Filled by CSC)

Note: Applications of organizations that have been denied tax-exempt status are
available, in redacted form, pursuant to section 6110.
•

Form 1024, Application for Recognition of Exemption Under Section 501(a)
and supporting documents.(Filled by CSC)

Note: Applications of organizations that have been denied tax-exempt status are
available, in redacted form, pursuant to section 6110 .
•

Form 1041-A, U.S. Information Return-Trust Accumulation of Charitable
Amounts (Not filled by EO RAIVS)
• Form 5227, Split Interest Trust (except Schedule A and it’s related early
termination agreement, K-1 and any K-1 continuation pages and transmittals, amended trust agreement, the trust instrument document, Form 926,
Form 8582, Form 8621, and any attachment that references contributor/
donor information. These items must be restricted) (Filled by EO RAIVS).
• Form 1065, if filed by an organization described in IRC Section 501(d) (EO
submodule-Subsection 40) (Not filled by EO RAIVS).
Note: If Schedule K-1 is attached to a Form 1065, redact everything except the title
of the schedule.
•

•
•
•
•

3.20.13.3.1
(01-01-2014)
Forms and Attachments
Open for Public
Inspection

3.20.13.3.1

(1)

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 are not subject to disclosure provisions of IRC
6104.) (Not filled by EO RAIVS)
Form 5578, Annual Certification of Racial Nondiscrimination for a Private
School Exempt from Federal Income Tax (Not filled by EO RAIVS)
Form 8871, Political Organization Notice of Section 527 Status (Not filled
by EO RAIVS)
Form 8872, Political Organization Report of Contributions and Expenditures
(Not filled by EO RAIVS)
Form 8453-X, Declaration of Electronic Filing of Notice of Section 527
Status (Not filled by EO RAIVS)

For a complete list of forms and attachments open for public inspection see
IRM 3.20.12.

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures
3.20.13.3.2
(01-01-2014)
Forms and Attachments
Not Open For Public
Inspection

(1)

3.20.13

page 11

The following documents, forms, schedules and/or their related attachments
may be attached to the return as supporting documentation and are NOT
OPEN to Public Inspection. DO NOT disclose the following forms/items to the
public. For additional information also see IRM 3.20.12.
Form/Document
843

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

926

Return by a US
Transferor of Property
to a Foreign 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

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Title

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

Internal Revenue Manual

Additional
Information

3.20.13.3.2

page 12

3.20

Exempt Organizations Returns Processing

Form/Document

Additional
Information

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

3.20.13.3.2

Title

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

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 13

Form/Document

Additional
Information

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

1042-S

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

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

1120

U.S. Corporation
Income Tax Return

Image and Restrict

1120-POL

U.S. Income Tax
Return for Certain
Political Organizations

Image and Restrict

1120-C
(formerly 990-C)

Farmers’ Cooperative
Association Income
Tax Return

Image and Restrict

2220

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Title

Underpayment of
Estimated Tax by Corporations

Image and Restrict

Internal Revenue Manual

3.20.13.3.2

page 14

3.20

Exempt Organizations Returns Processing

Form/Document

Additional
Information

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 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

5472

Information Return of Image and Restrict
a Foreign Owned Corporation

5517

Federal Tax Deposit
(FTD) Replacement Adjustment Record

Image and Restrict

5568

3.20.13.3.2

Title

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

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 15

Form/Document

Additional
Information

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 Image and Restrict
Election by an Eligible
Sec. 501(c)(3) Organization to Make
Expenditures to
influence legislation

5884-B

New Hire Retention
Credit

Image and Restrict

6069

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

Image and Restrict

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

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

Tax Exempt Bond
Returns

Image and Restrict

8271

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Title

Investor Reporting of
Tax Shelter Registration Number

Image and Restrict

Internal Revenue Manual

3.20.13.3.2

page 16

3.20

Exempt Organizations Returns Processing

Form/Document

Additional
Information

8279

A corporation files
Form 8279 to elect to
be treated 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.

Image and Restrict

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

8453-EO

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

3.20.13.3.2

Title

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

Image and Restrict

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 17

Form/Document

Additional
Information

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

8870

Information Return for
Transfers Associated
With Certain Personal
Benefit Contracts

Image and Restrict

8879

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Title

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.

Internal Revenue Manual

3.20.13.3.2

page 18

3.20

Exempt Organizations Returns Processing

Form/Document

Additional
Information

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

8886-T

Disclosure by TaxExempt Entity
Regarding Prohibited
Tax Shelter Transaction

Image and Restrict

8913

Credit for Federal
Telephone Excise Tax
Paid

Image and Restrict

8925

Report of EmployerOwned 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

3.20.13.3.2

Title

Preparer Explanation
for Not Filing Electronically

Image and Restrict

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 19

Form/Document

Title

Additional
Information

Schedule B and attachments labeled as
Schedule B- attached
to Forms 990,
990-EZ and 990-T

Used to provide infor- Image and Restrict
Note: Schedule B
mation on
attached to a
contributions the orgaForm 990– PF
nization.
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

State Tax Returns

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

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

IRS Prepared
Returns
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

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Do not Image

Not Imaged

Internal Revenue Manual

3.20.13.3.2

page 20

3.20

Exempt Organizations Returns Processing

Form/Document

Title

Additional
Information

Request for Copy
Attachment

Document received
with E-filed returns.

Restrict

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

“Sign Here” stickers

3.20.13.3.2

Imaged but restricted/
redacted

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

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures
Form/Document

Title

3.20.13

page 21

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

Correspondence (IRS
letters to and from
the taxpayer)

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

Checklist

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

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Image and Restrict

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

Internal Revenue Manual

3.20.13.3.2

page 22

3.20

Exempt Organizations Returns Processing

(2) DO NOT disclose the following information.
Form

Additional
Information

990, 990-EZ or
990-T

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

3.20.13.3.2

Information

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

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

Form
990, 990-EZ, 990-PF

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Information

page 23

990, 990-EZ, 990-PF
emphasis 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.

Internal Revenue Manual

Additional
Information

3.20.13.3.2

page 24

3.20

Exempt Organizations Returns Processing

Form

Additional
Information

Form 990/ 990-EZ
with the 527 Box
Checked, and determined to be a 527
Political Organization
(POL) based on
IDRS research as
follows:
1 Review the form in
OL-SEIN to
determine if the 527
box is checked.
2- If the box is
checked, research
IDRS to verify the
organization is a 527
POL by accessing
CC INOLES
a- Entries of 1-5 in
field “527-POL-ORGCD” indicate the
organization is a 527
POL.
b- Entries of 0 or
blank indicate the
organization is not a
527 POL
Note - If the 527 box
is not checked, do
not research IDRS to
verify the 527 POL
section. Work the
request as a non 527
POL return

Social Security
Numbers (SSNs)
listed any where on
the 527 POL form or
attachments must be
redacted.

1- If the requester
does not specifically
request a copy of
Schedule B, and the
Schedule B is restricted in OL-SEIN,
redact all SSNs (if
present) and provide
the copy of the return
to the requester.
2- If the form in OLSEIN contains a nonrestricted Schedule
B, and the requester
did not specifically
ask for the Schedule
B, restrict the
Schedule B, redact
all SSNs (if present)
and provide the copy
of the return to the
requester
3- If the requester
specifically requests
a copy of Schedule
B, contact the TEGE
SPP HQ Analyst with
oversight of RAIVS
per IRM 3.20.13.4.4
(2) IF and THEN
titled “a request is for
Form 990 or Form
990-EZ with the 527
box checked (and
determined to be a
527 POL through
IDRS research) and
the Schedule B is
specifically
requested”

All disclosable forms
and attachments
RAIVS provides to
the public

3.20.13.3.2

Information

Social Security
Numbers (SSNs)

Redact all SSNs

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures
(3)

3.20.13

page 25

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

Information

IMAGE/REDACT/
RESTRICT

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

Any indication the
Redacted
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.
IRS Coding indicating
a payment was
received with the
return.

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

Redacted

Redacted

LEM

Redacted

#
#
#
#
#
#
#

(4)

Schedules or other information (including, but not limited to, 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, see (8) below for exception.
• 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 Schedule B of
Form 990 if attached, 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.

Note: Review the form including attachments for contributor information to be
restricted/redacted.
Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.13.3.2

page 26

3.20

Exempt Organizations Returns Processing

Exception: If attached to Form 990-PF, Schedule B, is not restricted or redacted,
unless a foundation checks box D(2) in the Form 990-PF heading. See
(8), below.
Exception: For Forms 990/990-EZ with the 527 box checked (and determined to
be a 527 POL through IDRS research), and the requester specifically
requests a copy of Schedule B, see IRM 3.20.13.4.4(2) IF and THEN
titled “a request is for Form 990 or Form 990-EZ with the 527 box
checked and determined a 527 POL through IDRS research and the
Schedule B is specifically requested”.
(7)

SSNs must be redacted when present on all 527 POL returns determined to be
a 527 POL through IDRS research, all disclosable forms, and attachments
provided to the public.

(8)

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
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 has this status. For
additional information refer to IRC § 4948(b).

(9)

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.

(10)

When documents are voluntarily submitted as supporting documentation and
not specifically required by a Code section other than IRC section 6033, not
listed in the tables above, or you have questions about restricting particular
schedules/attachments that are unusual or uncommon, contact your point of
contact (POC) on the Planning and Analysis (P&A) Staff for guidance. Once
contact is made, forms will not be held pending determination of disclosure in
the IRM, but will be restricted and the request will be worked.

(1)

For details on the disclosure of Form 1023, Application for Recognition of
Exemption Under Section 501(c)(3) of the Internal Revenue Code, and Form
1024, Application for Recognition of Exemption Under Section 501(a), see IRM
3.20.12.

(2)

Form 1023 or Form 1024 application for exemption includes all documents and
statements required to be filed with the form. If the application for exemption is
approved, it is open to public inspection. Any letters or other documents issued
by the IRS with respect to the application are also open to public inspection.

(3)

3.20.13.3.3
(01-01-2014)
Applications for
Exemption

Requests for a copy of the approved Form 1023 or Form 1024 application are
processed in Cincinnati. Route all requests (and include Form 3210) to the
address shown below or fax the request to 513-263-3434.
Internal Revenue Service
TE/GE Correspondence Unit
P.O. Box 2508, Rm: 4024
Cincinnati, OH 45201

3.20.13.3.4
(01-01-2014)
Letter of Determination
3.20.13.3.3

(1)

In addition to having the opportunity to inspect material relating to tax exempt
organizations or trusts, a person may also request a Letter of Determination
from the IRS. This is a statement that provides the following information:
Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures
•

•
(2)

3.20.13

page 27

The subsection and paragraph of IRC § 501 (or the corresponding
provision of any prior revenue law) under which an organization or trust has
been determined to be exempt from taxation; and
Whether the organization or trust is currently held to be exempt.

A request for a Determination Letter (statement of exempt status) is processed
at the Cincinnati Campus. Requests may be submitted in writing to W&I
Customer Accounts Services (CAS) at the address shown below or faxed to
513-263-3434.
Internal Revenue Service
TE/GE Correspondence Unit
P.O. Box 2508, Room 4024
Cincinnati, OH 45201

(3)

3.20.13.3.5
(01-01-2014)
Public Inspection of
Certain Information
Returns

Requests for Determination Letters can also be referred to the TEGE
Telephone Operations toll free number 1-877-829-5500.

(1)

Under the 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.

Note: The most commonly requested documents are identified in IRM 3.20.13.3
above.
(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)

Prior to January 1, 1970, only information furnished on the following forms was
required to be made available for public inspection under IRC § 6104(b). This
information is still available, upon request, to the extent that it has not been
destroyed in accordance with the IRS’s Records Retention Schedule.
•

•
•

Part II of Schedule A, Organization Exempt Under Section 501(c)(3)
(Except Private Foundation) and Section 501(e), 501(f), 501(k), 501(n), or
4947(a)(1) Nonexempt Charitable Trust
Form 990-H, U.S. Income Tax Return for Homeowners Associations, filed
pursuant to IRC § 6033(b) by certain exempt organizations
Form 1041-A, U.S. Information Return-Trust Accumulation of Charitable
Amounts, filed pursuant to IRC § 6034 by trusts claiming charitable, etc.,
deductions under IRC § 642(c),

(4)

(1)

The information required to be furnished on or filed with Form 990, Form 990EZ, Form 990-PF and supporting documents filed after December 31, 1969,
may be made available for public inspection upon written request. Form
4506-A should be used for this purpose. Oral requests will not be honored.
See IRM 3.20.13.3.7.1 for disclosure of Form 990-T. Forms 990-T filed after
the August 2006 period can also be requested using form 4506-A.

(2)

3.20.13.3.6
(01-01-2014)
Requests for Form 990
Series Returns

The amendments to IRC § 6104(b) enacted by the Tax Reform Act of 1969
also authorized the disclosure of additional information required to be furnished
to the IRS by these organizations and trusts after December 31, 1969.

Requests for copies of these forms should be sent to the following address:

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.13.3.6

page 28

3.20

Exempt Organizations Returns Processing

Internal Revenue Service
EO Photocopy MS: 6716
Ogden, UT 84201
(3)

These requests must include the following:
•
•
•
•

the
the
the
the

name of the organization that filed the return;
type of return;
years involved; and
Taxpayer Identification Number

3.20.13.3.7
(01-01-2014)
IRS Codes and Marks
Not Open for Public
Inspection

(1)

For a list of IRS codes and marks not open for public inspection, see IRM
3.20.12.

3.20.13.3.7.1
(02-28-2013)
Form 990-T Redacting
Procedures

(1)

Form 990-T and related documents are redacted prior to being imaged.
However, the EO Photocopy clerks should ensure that all non-disclosable
items are restricted or redacted prior to filling the request.

(2)
(3)

See IRM 3.20.12 for Form 990-T disclosure and redacting instructions.
Also, a Form 990-T filed solely for the purpose of claiming a refund of the
Telephone Excise Tax (TETR) credit or Back-up Withholding (BUWH) credit is
not open for public inspection or disclosure. These returns may be identified by
the following:
•
•
•
•
•

Filing Requirement Code 02 (See Exhibit 3.20.13-8);
EO subsection may not be present;
Line 13, column (A), line 34, and line 43 will be blank or zero (0);
The credit will be entered on the appropriate line 44a – 44g; or
Lines 45, 48 and 49 will be completed.

Exception: LEM

#
#
#

Note: Taxpayers must file a request for TETR on or before July 27, 2012.
(4)

A Form 990-T filed solely for the purpose of claiming the Section 45R small
business credit is not open for public inspection or disclosure. These returns
can be identified by 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 and subsequent versions, dollar amount must be present)
and any combination of lines 45, 48, or 49 contains a dollar entry.

Exception: LEM

3.20.13.3.7

Internal Revenue Manual

#
#
#

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 29

(5)

Caution must be exercised when requests for a Form 990-T involving a state
college is received. Only section 501(c)(3) state colleges that received a determination letter may be disclosed. Status Code 06 indicates the state college
did not receive a determination letter and, therefore, its Form 990-T cannot be
disclosed.

(6)

The Form 990-T must meet the following disclosure criteria:
• Subsection Code (SS) is a 501(c)(3) organization;
• Status Code (SC) is not “06”;
• Form 990-T filed after August 17, 2006; and
• not solely to claim TETR, BUWH or 45R credit(s).

(7)

Prior to filling a Form 990-T request, the clerk must verify that the organization
is a section 501(c)(3) organization. This is determined by researching the EO
subsection on Master File and Form 990-T. Refer to the procedures outlined
below.
If ............................. And ............................... Then ...........................
the SS code on
Master File is
501(c)(3),

(8)

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Form 990-T, Box B
(exempt under section)
indicates SS code (c
)(3) or is blank,

1) Continue processing the request.

When a discrepancy is identified between Master File and Form 990-T, additional research must be conducted by the Entity Unit. Entity will research the
account on the EO/EP Determination System (EDS) in order to determine the
correct subsection. Refer to the procedures outlined below.

Internal Revenue Manual

3.20.13.3.7.1

page 30

3.20

Exempt Organizations Returns Processing

If ............................. And ................... Then .......................................
Form 990-T, box B Status code is
displays a SS code other than 06,
501(c)(3) or box B
is blank and Master
File shows a
different SS code,

1) Print the first page of Form
990-T and fax to Entity at
801-620-3108
Attn: Lead
2) Entity will research EDS to
determine the correct SS
code and notify EOPC within
five (5) business days as to
what the correct SS code is.
3) If Entity determines that
MF is incorrect, they will
update the SS code field and
notify EOPC that the MF SS
code has been corrected.
4) EOPC will continue filling
the request.
5) If Entity determines the SS
code on MF is correct (other
than SS 03), do not fill the
request.
6) Send 3983C letter to the
requester informing them the
request cannot be filled.

Status code is
other than 06,

1) Print the first page of Form
990-T and fax to Entity at
801-620-3108 - Attn: Lead for
EDS research.
2) Entity will research EDS to
determine the correct SS
code and notify EOPC within
five (5) business days as to
what the correct SS code is.
3) If Entity determines that
MF is correct, they will edit
the front page of the return
and fax back to EOPC.
4) EOPC will continue filling
the request.
5) If Entity determines that
MF is incorrect, they will
update the SS code field and
notify EOPC that the MF SS
code has been corrected.
6) EOPC will issue the
3983C letter to the requester
informing them the request
cannot be filled.

Form 990-T, Box B
displays a SS code
other than a
501(c)(3), but
Master File
indicates the SS
code is a 501(c)(3)
organization,

(9)

3.20.13.3.7.1

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

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures
3.20.13.3.7.2
(01-01-2014)
Form 5227 Redacting
Procedures

3.20.13

page 31

(1)

The Pension Protection Act of 2006 allows for the public disclosure of Forms
5227 filed after January 01, 2007. These returns are imaged during normal
processing. However, they are not redacted during the imaging process.

(2)

Form 5227 was revised for 2007 to clearly indicate what can or cannot be
disclosed on the return. All forms filed for taxable years beginning after
December 31, 2006 are open for public inspection. If the organizations use the
proper tax year Form 5227 when filing, the 2007 return would be the first year
affected. If the organizations use a 2006 or earlier version of Form 5227 when
filing a return for a tax period ending prior to January 1, 2007, the Form 5227
is not open for public inspection.

(3)

If a Form 4506-A is received requesting a copy of a Form 5227, the following
items must be redacted/restricted prior to sending a copy of the return to the
requester.
•

•

•

•
•
•
•
•

Schedule A — Distributions, Assets, and Donor Information (page 7 of
Form 5227 . Restrict the entire page and any attached continuation pages
of Schedule A and it’s early termination agreement (the title of this
document and opening paragraphs would typically refer to early
termination/liquidation/dissolution of the trust.)
Trust Instrument Document (usually filed with the initial return). Restrict
entire document. A trust instrument can go by any of several titles (e.g.,
Trust Agreement, Trust Instrument, Indenture of Trust, Declaration of Trust,
Deed of Trust), and can be part of a will (Last Will and Testament).) .
Amended trust agreement (asked for on Pt VII, Section D, line 93.) Restrict
the entire document. Taxpayers might just send in an amendment
document (which would typically be entitled ″Amendment to Trust″ rather
than ″Amended and Restated Trust Agreement″) and might only be a page
or two in some cases.
Schedule K-1 and any K-1 continuation pages and transmittals, restrict.
Form 926, restrict.
Form 8582 attached behind Form 5227, restrict.
Form 8621, restrict,
Any separate attachments referring to contributor/donor information, restrict.

(4)
3.20.13.3.8
(01-01-2014)
Information Subject to
Redaction/Restriction

Form 5227 images are not available to the public on DVDs.

(1)

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

(2)

In general, the names and addresses of contributors to an organization other
than a private foundation shall not be available for public inspection.
a. Except as provided in (4) below, names and addresses of contributors to
private foundations are open to public inspection.
b. For political organizations, names, addresses, and additional information
provided on Form 8871 and Form 8872 are open to public inspections
(see IRM 11.3.9).

(3)

The amounts of contributions and bequests to an organization will be available
for public inspection unless the disclosure can reasonably be expected to
identify any contributor.

Note: To reduce the risk of inadvertently identifying contributors, Exempt Organizations (EO) of TE/GE has established the policy to not include Schedule B,
Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.13.3.8

page 32

3.20

Exempt Organizations Returns Processing

that lists contributors and the amounts of contributions, with copies of Forms
990 for mass distribution, such as CD/DVD sets or other public media, and
will not include the schedule in individual requests for copies of Forms 990.
Requesters are advised that a redacted Schedule B may be requested. If
requested, the schedules must be redacted in accordance with guidance
provided in this section. This is the policy used by Ogden when copying
Form 990 for public use.
(4)

Except as provided in (5) below, “amounts of contributions” to a private foundation shall be available for public inspection. Grant or grantor information listed
on a return is not considered to be information pertaining to contributions and
is open to public inspection.

(5)

The names, addresses, and amounts of contributions or bequests of persons
who are not U.S. 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 U.S. (see IRC § 4948(b)), shall
not be made available for public inspection.

(1)
3.20.13.3.9
(01-01-2014)
Information That May Be
Disclosed

See IRM 3.20.12.2.5 for information that may be disclosed.

(1)

This subsection provides procedures for processing Form 4506-A requests for
photocopies of tax forms and return information in the RAIVS unit. Requests
come from taxpayers or their representatives, federal agencies, or other third
parties by mail or by fax.

(2)

Requests must be submitted on a Form 4506-A, Request for Public Inspection
or Copy of Exempt or Political Organization IRS Form.

(3)

3.20.13.4
(01-01-2014)
EO Photocopy – Filling
Requests for Public
Inspection

Copies of the return(s) can be secured by utilizing one of the following
methods in order;
•
•

•

OL-SEIN
Contacting the TEGE Submission Processing Program (SPP) HQ Analyst
with oversight of RAIVS (only for special requests for Schedule B, MEF
returns not located in OL-SEIN, Form 5227 and Form 990/990-EZ with a
527 box checked (and determined to be a 527 POL through IDRS
research) and the Schedule B is specifically requested.
Requesting the document from Files

Note: Refer to (6) below
(4)

3.20.13.3.9

OL-SEIN is a system that allows viewing of a redacted image of an EO return.
This is the preferred and recommended manner in which copies of EO
returns should be obtained. ONLY the redacted version of OL-SEIN is to be
used. If the request requires the use of the unredacted copy such as a special
request for Schedule B, MEF returns not located in OL-SEIN, Form 5227, or
Form 990/ 990-EZ with the 527 box checked (and determined to be a 527 POL
through IDRS research) and the Schedule B is specifically requested, contact
the TEGE SPP HQ Analyst with oversight of RAIVS to obtain the redacted
version. See IRM 3.20.13.4.4(2), requests for Schedule B, MEF returns not
located in OL-SEIN, Form 5227, and Forms 990/990-EZ with 527 box checked
(and determined to be a 527 POL through IDRS research) and the Schedule B
Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 33

is specifically requested. The RAIVS clerk is required to redact or restrict all
information that cannot be disclosed to the public (with exception of Schedule
B, MEF returns not located in OL-SEIN, Form 990/990-EZ with the 527 box
checked confirmed to be a 527 POL through IDRS research and the Schedule
B is specifically requested, and Form 5227 provided from the TEGE SPP HQ
Analyst with oversight of RAIVS), by utilizing instruction in this IRM and IRM
3.20.12, if the data was not redacted or restricted during the SEIN Imaging
process. Feedback is to be given to the TEGE SPP HQ Analyst with oversight
of RAIVS through the proper channels if data was not redacted or restricted
during the SEIN Imaging process or by the TEGE SPP HQ Analyst with
oversight of RAIVS. See IRM 3.20.12, unauthorized disclosures and assigned
responsibilities, for instruction on unauthorized disclosures.
Note: The SSNs on all 527 POL returns, all disclosable returns, and attachments,
must be redacted.
(5)

(6)

3.20.13.4.1
(01-01-2014)
How Requests Are
Received

Returns filed electronically via MEF are identified by the DLN (File Location
Code 92 or 93). MEF returns cannot be requested via CC ESTAB. MEF
returns can be viewed and printed in OL-SEIN in redacted version; however, if
the return is not present in OL-SEIN, Do Not print through the Employee User
Portal (EUP). Contact the TEGE SPP HQ Analyst with oversight of RAIVS to
obtain the redacted version of the form. See IRM 3.20.13.4.4(2), MEF returns
not located in OL-SEIN.
If the return cannot be located on either OL-SEIN, or obtained from the SPP
HQ Analyst with oversight of RAIVS (only for special requests for Schedule B,
MEF returns not located in OL-SEIN, Form 5227 and Form 990/990-EZ with
the 527 box checked (and determined to be a 527 POL through IDRS
research) and the Schedule B is specifically requested), request the paper
document from Files via CC ESTAB. Once the return is received Do Not fill
the request immediately. See IRM 3.20.13.4.4(2), paper return required from
files. The RAIVS clerk is required to redact or restrict all information that
cannot be disclosed to the public.

(1)

Requests for public inspection or copies of returns generally come from the
following sources:
•
•

General Public - (grant seekers, watchdog groups); or
Communications and Media Personnel.

(2)

The proper form to file when submitting a request for copies of EO returns is
Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form.

(3)

A request may also be received in one of the following formats, either through
the mail or by fax:
•
•
•

Form 4506-A;
A letter; or
Telephone call.

Note: If a request is received through a telephone call, inform the requester that a
Form 4506-A must be submitted before information can be provided. Also
explain that one Form 4506-A must be completed per EIN if more than one
organization’s returns are needed.
Note - If a request is received containing more than one EIN, fill the request.
Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.13.4.1

page 34

3.20
(4)

Exempt Organizations Returns Processing

The requester may ask to inspect or receive a copy of a return.

3.20.13.4.2
(1) Payment of required fees may be requested prior to performing any services
(01-01-2014)
beyond the minimal effort necessary to reasonably estimate fees and new
EO Photocopy Payments
requests are not filled if the requester has a history of unpaid fees incurred in
connection with requests for records, until paid in full.
and EO Photocopy
Payment Request Report
(2) OSPC EO RAIVS function maintains an “EO Photocopy (EOPC) Payment
(Previously known as
Request Report” (previously known as Bad Payer List) located on the shared
Bad Payer List)
drive, by accessing S:\WI\SP\AO\ACO\37306\TEGE. The report includes all
requests for payment of copies of returns that have not been paid in full. The
report is maintained in received date order. Additional information recorded on
the EO Photocopy Payment Request Report includes:
•
•
•
•
•
•
(3)

Taxpayer Identification Number (TIN);
Date the request was received;
Date the first and second request for payment letters were sent;
Payments received;
Balance due; and
IDRS number of the clerk who issued the balance due letters.

All new requests must be verified against the EO Photocopy (EOPC) Payment
Request Report before any action is taken. Refer to the table below.
If............................................ Then.......................................................
the requester is not listed,

the requester is listed, and
owes money,

3.20.13.4.2

1. Follow normal case processing
guidelines as outlined in IRM
3.20.13.4.5 below.
1. Prepare Form 2860 to provide the
current balance due, to send to the
requester.
2. Send IDRS correspondex letter
3983C to requester informing them of
the outstanding balance due.
3. Update and annotate the received
date of the subsequent request on the
EOPC Payment Request Report.
4. Record all actions on a history
control sheet 13659.
5. Close.
6. Maintain case file in the designated
EO billing area.
Note - See IRM 11.3.5, Disclosure of
Official Information Fees, for additional
information.

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 35

If............................................ Then.......................................................
the requester is listed and
requester submits full
payment or proof of
payment,

1. Update the EOPC Payment Request
Report.
2. Annotate the requester information,
payment amount and received date on
the EOPC Payment Request Report
and history sheet.
3. Close case file and place on Money
Wall.
4. If a new Form 4506-A is attached,
detach and process as a new request.

(1) After EOPC Payment Request Report criteria is researched, verify the
3.20.13.4.3
following items are present and complete on Form 4506-A:
(01-01-2014)
Processing Form 4506-A
• Requester’s name and address;
Requests
• Organization’s name;
• Type of form(s) and tax period(s); and
• Taxpayer Identification Number.
If...................... And.......................... Then ........................................
the above information is
provided,

1. Record all information on
Form 13659 (history sheet).
2. Proceed with filling the
request(s).

any of the
above items
are missing or
incomplete on
non-media
requests,

1. Send 3983C letter.
2. Inform the requester that
they need to provide the
missing or incomplete information and resubmit the Form
4506-A.
3. Close and place case in
applicable EO holding area.

any of the
above items
are missing or
incomplete on
media
requests,

information cannot
be determined
through basic IDRS
research, or
obtained from the
field media specialist as instructed in
IRM 3.20.13.4.4.2,

1. Send 3983C letter.
2. Inform the requester that
they need to provide the
missing or incomplete information and resubmit the Form
4506-A.
3. Close and place case in
applicable EO holding area.

(2)

Form 4506-A was revised to include a check box for ordering Form 990-T or
Form 5227 returns. The fees listed in Form 4506-A are applicable to Form
990-T and Form 5227.

(3)

Form 5227 is not available on DVD-ROMs.

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.13.4.3

page 36
3.20.13.4.3.1
(01-01-2014)
Complete Requests —
Initial Research

3.20
(1)

Exempt Organizations Returns Processing

Take the following action if all information listed above is present:

Note: Prior to taking the following steps, research OL-SEIN for the return. The
return may not have posted to masterfile at the time of the request but may
be located in OL-SEIN and the request can be filled. Also see Exhibit
3.20.13-1 for a list of EO status codes.
If.............................................. Then.....................................................
TIN is provided,

TIN and/or name does not
match,

3.20.13.4.3.1

1. Research INOLES to verify the organization’s name.
2. Check INOLES or BMFOLO for:
- Filing requirement (Exhibit 3.20.132);
- Status code (Exhibit 3.20.13-1);
- Filing requirement codes (Exhibit
3.20.13-8); and
- Current subsection code. (Refer to
Exhibit 3.20.13-3); and
- Fiscal month (using BMFOLT to
determine what tax year to pull if a
fiscal month is present). Example:
Pull tax year 201002 if request is for
2009 tax year. Use the tax period
beginning date to determine what tax
year to pull.
1. Research IDRS for the name
and/or TIN.
2. If no data is found for non-media
requests, issue 3983C letter, explain
no data for the name and TIN
provided, close and place case file in
applicable EO holding area.
2. If no data is found for media
requests, see IRM 3.20.13.4.4.2. If
unable to obtain data, issue 3983C
letter, explain no data for the name
and TIN provided, close and place
case file in applicable EO holding
area.

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 37

If.............................................. Then.....................................................
the correct organization information is found,

1. Check SUMRY for prior control in
RAIVS. If prior control is present,
determine if a duplicate request.
a- If duplicate - Close,
b- If not a duplicate - continue processing
2. Research for return by EIN and tax
year on OL-SEIN, if not on OL-SEIN,
research EUP if electronically filed. If
found in EUP, see IRM 3.20.13.4.4(2)
for MeF returns not found in OLSEIN.
3. If the return cannot be located on
OL-SEIN, or EUP, research IDRS for
original DLN and request paper return
from Files via CC ESTAB.
4. Suspend pending receipt of return.
After 14 days if no receipt, order a
2nd time, if after 14 days no receipt,
send Letter 3983C, explain not
available.
5. If return is received, Do Not fill the
request immediately, expedite route
the return using Form 12634, to
Imaging to be imaged and redacted/
restricted with instructions to “Image
and route to files”. Monitor OL-SEIN
for the image of the return for seven
days. If the image is not present after
seven days, contact Ogden P&A
Analyst POC for follow-up.
6. Once the image is available in OLSEIN, provide a copy of the redacted
version, send Letter 3983C.
7. Close and place case file in applicable EO holding area.

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.13.4.3.1

page 38

3.20

Exempt Organizations Returns Processing

If.............................................. Then.....................................................
tax period(s) is found,

1. Check SUMRY for prior control in
RAIVS. If prior control is present,
determine if a duplicate request.
a- If duplicate - Close,
b- If not a duplicate - continue processing
2. Research for return by EIN and tax
year on OL-SEIN, if not on OL-SEIN,
research EUP if electronically filed. If
found in EUP, see IRM 3.20.13.4.4(2)
for MEF returns not found in OLSEIN.
3. If the return cannot be located on
OL-SEIN, or EUP, research IDRS for
original DLN and request paper return
from Files via CC ESTAB.
4. Suspend pending receipt of return.
After 14 days if no receipt, order a
2nd time, if after 14 days no receipt,
send Letter 3983C, explain not
available.
5. If return is received, Do Not fill the
request immediately, expedite route
the return using Form 12634, to
Imaging to be imaged and redacted/
restricted with instructions to “Image
and route to files”. Monitor OL-SEIN
for the image of the return for seven
days. If the image is not present after
seven days, contact Ogden P&A
Analyst POC for follow-up.
6. Once the image is available in OLSEIN, provide a copy of the redacted
version, send Letter 3983C.
7. Close and place case file in applicable EO holding area.

a return is not located after
checking the filing requirements on IDRS by
researching BMFOL I or T,
Refer to Exhibit 3.20.13-2 for
filing requirements. If not
found

3.20.13.4.3.1

1. Research OL-SEIN for the return
and fill the request.
2. If unable to locate, send 3983C
letter, explain unavailable.
3. Close and place case file in applicable EO holding area.

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 39

If.............................................. Then.....................................................
there is no requester name or 1. Check envelope and/or corresponaddress provided on Form
dence for a name and address of the
4506-A,
requester.
2. If above information is not
available, but a phone number is
provided, attempt to contact the
requester by phone. (One attempt
should be made during normal
business hours.)
3. Annotate date and time contact
was initiated on case history sheet.
4. If unable to contact or no reply is
received within 48 hours after contact,
attach Form 4506-A to case file and
close. Place case file in applicable
EO holding area.
no contact name is provided,

3.20.13.4.3.2
(01-01-2014)
Incomplete Media
Requests – Initial
Research

(1)

1. Fill the request.
2. Send a 3983C letter to requesting
organization.
3. Close and place case file in applicable EO holding area.

If the request is incomplete, perform the following actions:
If............................................. Then......................................................
1. Research IDRS for TIN using CC
NAMEE or NAMEB.
2. If unable to locate a TIN, see IRM
3.20.13.4.4.2.
3. If unable to obtain TIN, issue a
3983C letter.
4. Close and place case file in applicable EO holding area.

the organization’s name is
not provided, but the TIN is
present,

1. Research by TIN.
2. If the TIN is invalid or cannot be
located on Master File, see IRM
3.20.13.4.4.2.
3. If unable to obtain organization’s
name, issue 3983C letter.
4. Close and place case file in applicable EO holding area.

the requester does not
specify a tax period,

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

no TIN is provided,

1. See IRM 3.20.13.4.4.2.
2. If unable to obtain tax period, Issue
3983C letter.
3. Close and place case file in applicable EO holding area.

Internal Revenue Manual

3.20.13.4.3.2

page 40

3.20

Exempt Organizations Returns Processing

If............................................. Then......................................................
there is no requester name
1. Check envelope and/or contact the
or address provided on Form field media specialist for a name and
4506-A,
address of the requester.
2. If above information is not available,
but a phone number is provided,
contact the field media specialist, and
provide them the phone number to
attempt to contact the requester by
phone. See IRM 3.20.13.4.4.2.
3. Annotate date and time contact was
initiated on case history sheet.
4. If unable to obtain/no reply is
received after contact per media instructions, attach Form 4506-A to case
file and close. Place case file in applicable EO holding area.
no contact name is provided,

3.20.13.4.4
(01-01-2014)
Types of Requests
Received

1. Fill the request following media procedures.
2. Send a 3983C letter to requesting
organization.
3. Close and place case file in applicable EO holding area.

(1)

All requests for copies of returns should be submitted on Form 4506-A or letterhead (if from Media). Requests may be received through written or faxed
correspondence or by telephone.

(2)

The following procedures outline the various type of requests that may be
received and what steps must be taken in order to fill the request.
Types of Requests

If.............................................................. Then............................................................................................
a telephone request is received,

1. Inform requester that a Form 4506-A must be submitted
before information can be provided. Also explain that one
Form 4506-A must be completed per EIN if more than one
organization’s returns are needed. No further action is
required.
Note - If a request is received with more than one EIN, fill the
request.

written or faxed correspondence is
received,

Process request following normal procedures.

3.20.13.4.4

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 41

Types of Requests
If.............................................................. Then............................................................................................
a request for a copy of the organization’s rules and regulations is received,

1. Route or fax the request to Federal Office Building (FOB)
at the following address (include Form 3210).
Internal Revenue Service
TE/GE Correspondence Unit
P.O. Box 2508, Rm: 4024
Cincinnati, OH, 45201
Fax no. 513-263-3434
2. Close no further action.

requester asks for Form 990, and only
990-PF is filed,

1. Provide a copy of Form 990-PF to the requester.
2. Send a 3983C letter.
3. Close case and place case file in applicable EO holding
area.

requester asks for Form 990 series
form (Form 990, 990-EZ or 990-PF)
and only Form 990-N is filed, Note Form 990-N is identified by doc code
89 (the 4th and 5th digits of the DLN)

1. Send 3983C letter informing the requester where to view
and print Form 990-N.
2. Close case and place case file in applicable EO holding
area.

a request is for copies of multiple years
and/or tax periods,

1. Provide requested copies to requester.
2. Send Letter 3983C.
3. Close and place case file in applicable EO holding area.

the request is for inspection of a return
only,

1. Forward request to the Disclosure Scanning Operation in
Atlanta, GA at the following address:
Internal Revenue Service
Disclosure Scanning Operation - Stop 93A
Post Office Box 621506
Atlanta, GA 30362-3006
2. Prepare a 3983C Correspondex letter to inform requester
of transfer and request they allow 60 days for a response.
Note: Do not send copies of the returns. Disclosure will
gather the information.
3. Close.

there is any doubt as to what is being
requested,

1. If phone number is provided attempt to call requester for
non media requests, or follow media procedures in this IRM
for media requests, if unable to obtain information,
2. Send 3983C letter requesting clarification as to what is
being requested.
3. Close and place case file in applicable EO holding area.

Cat. No. 38871H (12-06-2013)
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is for Official Use Only

Internal Revenue Manual

3.20.13.4.4

page 42

3.20

Exempt Organizations Returns Processing
Types of Requests

If.............................................................. Then............................................................................................
the request is for CDs or DVDs,

1. Give the request to the unit lead or designated EO clerk to
research for payment. See IRM 3.20.13.4.5 -3.20.13.4.7.1.
Reminder: If request is for Form 5227, send 3983C letter to
requester informing them DVDs are not available
for these returns. Refund fees if applicable and
close.
2. If the request is for copies of individual organization returns
on CD/DVD, follow normal paper procedures for filling the
request and send 3983C letter informing them requests for
copies of individual organization returns aren’t available on
CD/DVD.

the request is for a Form 1120-POL,

1. Issue Letter 3983C.
2. Inform the requester Form 1120-POL is no longer open for
public inspection due to legislation enacted in November
2002.
3. Close and place case file in applicable EO holding area.

you receive a request for Political Orga- 1. Send 3983C letter and inform the requester the returns are
available at the following website. http://www.irs.gov/polorgs
nization return:
– Form 8871, or
2. Close and place case file in applicable EO holding area.
– Form 8872,

3.20.13.4.4

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 43

Types of Requests
If.............................................................. Then............................................................................................
a request for Schedule B or Form 5227
is received and meets the requirements
to be filled,

1. Contact the TEGE SPP HQ Analyst with oversight of
RAIVS via E-mail with a “CC” to the TEGE SPP backup HQ
Analyst, the Submission Processing P&A TEGE Liaison, and
the P&A Operations Improvement Team (OIT) designated
contacts, to obtain the redacted Schedule B or Form 5227
paper copy from the P&A OIT. Provide the Analyst the
following information:
A scanned copy of the Form 4506-A request
Reason for request - example, “Request for redacted
Schedule B ”or “Request for redacted Form 5227”
EIN
Form Type
Tax Period
Organization Name
The SPP HQ Analyst will attach the requested documents to
an E-mail and forward to P&A OIT with a “CC” to the Submission Processing P&A TEGE Liaison and TEGE SPP backup
HQ Analyst within three workdays. P&A OIT will review, print,
and hand-walk the paper copy to the EO RAIVS team for
mailing. The TEGE SPP HQ analyst will notify RAIVS by
E-mail, with a “CC” to the Submission Processing TEGE
Liaison and the TEGE SPP backup HQ Analyst, and the P&A
OIT designated contacts if unable to locate the form(s).
2. Schedule B requests - Ensure contributor names and
addresses are redacted (for returns other than Form 990-PF
without box D(2) checked in the heading and Form 990 or
Form 990-EZ with the 527 box checked and determined to be
a 527 POL through IDRS research and the Schedule B is
specifically requested), See next “if and then” below for Form
990/990-EZ with 527 box checked and Schedule B specifically requested,
3. Form 5227 requests - Ensure the following are redacted/
restricted:
• Schedule A — (Restrict) Distributions, Assets, and Donor
Information (page 7 of Form 5227) and related attachments such as the early termination agreement.
• Trust Instrument Document (restrict, usually filed with the
initial return) and amended trust agreement.
• Schedule K-1 and any continuation pages and transmittals,
restrict.
• Form 926, restrict.
• Form 8582, restrict.
• Form 8621, restrict.
• Any separate attachments that reflect donor/contributor
information, restrict.

Cat. No. 38871H (12-06-2013)
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is for Official Use Only

Internal Revenue Manual

3.20.13.4.4

page 44

3.20

Exempt Organizations Returns Processing
Types of Requests

If.............................................................. Then............................................................................................
4. Furnish the redacted form, and requested Schedule B,
Form 5227 and/or related information provided to you by the
P&A OIT. Send Letter 3983C. Close and place case file in
applicable EO holding area.
Note: Contribution amounts can be disclosed.
5. If after research the return cannot be located in OL-SEIN or
obtained from the SPP HQ Analyst with oversight of RAIVS
through P&A OIT, request the paper return from Files.
6. Suspend pending receipt of return. After 14 days if no
receipt, order a 2nd time, if after 14 days no receipt, send
Letter 3983C, explain not available.
7. If return is received, Do Not fill the request immediately,
route the return expedite to Imaging using Form 12634, to be
imaged and redacted with instructions to “Image and route to
files”.
8. Monitor OL-SEIN for the image of the return for seven
days. If the image is not present after seven days, contact
Ogden P&A Analyst POC for follow-up.
9. Once the image is available in OL-SEIN, follow steps 1
through 4 above.

3.20.13.4.4

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 45

Types of Requests
If.............................................................. Then............................................................................................
a request is for Form 990 or Form
990-EZ with the 527 box checked and
determined to be a 527 POL through
IDRS research and Schedule B is specifically requested

1. Review the form in OL-SEIN to determine if the 527 box is
checked.
2. If the box is checked, research IDRS to verify the organization is a 527 POL by accessing CC INOLES
a- Entries of 1-5 in field “527-POL-ORG-CD” indicate the organization is a 527 POL.
b- Entries of 0 or blank indicate the organization is not a 527
POL
Note - If the 527 box is not checked, do not research IDRS to
verify the 527 POL section. Work the request as a non 527
POL return.
3. Contact the TEGE SPP HQ Analyst with oversight of
RAIVS via E-mail with a “CC” to the TEGE SPP backup HQ
Analyst, the Submission Processing P&A TEGE Liaison, and
the P&A OIT designated contacts to obtain a copy of the
redacted Form 990/990-EZ and Schedule B from P&A OIT.
Provide the Analyst the following information:
A scanned copy of the Form 4506-A request
Reason for request - example, “Request for Form XXX 527
POL and Schedule B”
EIN
Form Type
Tax Period
Organization Name
The SPP HQ Analyst will redact all SSNs (if present) from the
Form 990 or Form 990-EZ and Schedule B and attach the
requested documents to an E-mail and forward to P&A OIT
with a “CC” to the Submission Processing TEGE Liaison and
the TEGE SPP backup HQ Analyst, within three workdays.
P&A OIT will review, print and hand-walk the paper copy to
the EO RAIVS team for mailing.
The TEGE SPP HQ Analyst will notify RAIVS by E-mail, with
a “CC” to the Submission Processing TEGE Liaison, the
TEGE SPP backup HQ Analyst, and the P&A OIT designated
contacts if unable to locate the form(s).
4. Ensure all data required by IRM 3.20.12 is restricted and
redacted.
5. Provide a copy of the requested form provided to you by
the P&A OIT. Send Letter 3983C. Close and place case file in
applicable EO holding area.
6. If after research the return cannot be obtained from the
SPP HQ Analyst with oversight of RAIVS through P&A OIT,
request the paper return from Files. See “if and then” below
for ordering paper documents from files.

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.13.4.4

page 46

3.20

Exempt Organizations Returns Processing
Types of Requests

If.............................................................. Then............................................................................................
a request for an electronically filed
(MEF) return is received that is not
located in OL-SEIN,

1. Contact the TEGE SPP HQ Analyst with oversight of
RAIVS via E-mail with a “CC” to the TEGE SPP backup HQ
Analyst, the Submission Processing P&A TEGE Liaison, and
the P&A OIT designated contacts to obtain the redacted MEF
paper return from P&A OIT. Provide the Analyst the following
information:
A scanned copy of the Form 4506-A request
Reason for request - example, “Request for redacted version
of MEF Form XXX”
EIN
Form Type
Tax Period
Organization Name
The SPP HQ Analyst will attach the requested documents to
an E-mail and forward to the P&A OIT with a “CC” to the Submission Processing P&A TEGE Liaison and the TEGE SPP
backup HQ Analyst, within three workdays. P&A OIT will
review, print and hand-walk the paper copy to the EO RAIVS
team for mailing. The SPP HQ Analyst will notify RAIVS by
E-mail with a “CC” to the Submission Processing TEGE
liaison, the TEGE SPP backup HQ Analyst, and the P&A OIT
designated contacts if unable to locate the form(s).
2. Ensure all data required by IRM 3.20.12 is restricted and
redacted.
3. Provide a copy of the redacted requested form provided to
you by the P&A OIT. Send Letter 3983C. Close and place
case file in applicable EO holding area.
4. If after research the return cannot be located in OL-SEIN or
obtained from the SPP HQ Analyst with oversight of RAIVS
through P&A OIT, send Letter 3983C, explain not available.
5. Close and place case file in applicable EO holding area.

3.20.13.4.4

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 47

Types of Requests
If.............................................................. Then............................................................................................
a request (after research) requires a
paper copy to be ordered from files via
ESTAB,

1. Request the paper return from files via ESTAB.
2. Suspend pending receipt of return. After 14 days if no
receipt, order a 2nd time, if after 14 days no receipt, send
Letter 3983C, explain not available.
3. If return is received, Do Not fill the request immediately,
expedite route the return to Imaging using Form 12634, to be
imaged and redacted with instructions to “Image and route to
files”.
4. Monitor OL-SEIN for the image of the return for seven
days. If the image is not present after seven days, contact
Ogden P&A Analyst POC for follow-up.
5. Once the image is available in OL-SEIN, provide a copy of
the redacted version and if applicable contact TEGE SPP HQ
Analyst if required for Form 5227, Forms 990/990-EZ with the
527 box checked (and confirmed a 527 POL through IDRS
research) and schedule B is specifically requested, or
Schedule B as shown above in this table and provide the
redacted document(s) provided by the P&A OIT. Send Letter
3983C.
6. Close and place case file in applicable EO holding area.

a request for copies of specific pages
of a form is received,

1. Provide a copy of the entire return.
2. Send Letter 3983C and inform the requester only complete
copies are provided.
3. Close and place case file in applicable EO holding area.

(3)

When a Form 4506-A is received from an officer of an exempt organization
requesting a copy of his/her own EO return, then a redacted copy of the return
will be provided. Refer to the procedures outlined below.

Note: If a requester wants an unredacted copy of their own return they must
complete Form 4506 and pay the $50.00 photocopy fee.

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.13.4.4

page 48

3.20

Exempt Organizations Returns Processing

If ................................. And ............................ Then ..........................

3.20.13.4.4.1
(01-01-2014)
Exempt Application,
Determination Letter,
and Bylaw Requests

(1)

the request is accompanied by a payment
of $50.00 for each
tax period listed,

1. Route form to the
manager or lead to
be researched and
possibly re-batched
to Photocopy.
2. Photocopy will fill
the request.

no payment is
attached,

the request is from
an officer of an
exempt organization
requesting a copy of
the organization’s
return,

1. Provide a redacted
copy of the return.
2. Send Letter 3983C
to requester.
3. Close and place
case file in applicable
EO holding area.

Approved applications for exemption from federal income tax, Form 1023,
Form 1024 or Form 1028, are available for public inspection (see below).
•
•
•

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)
or for Determination Under Section 120
Form 1028, Application for Recognition of Exemption Under Section 521 of
the Internal Revenue Code For the use of Farmers, Fruit Growers, or Like
Associations Applying for Recognition of Exemption as Cooperatives

(2)
(3)

Requests for copies of an exempt organization’s Form 1023, Form 1024, Form
1028, determination letter, or bylaws must be made on a Form 4506-A. These
request are worked in the EO Correspondence unit located in CAMC.

(4)

3.20.13.4.4.1

An organization’s determination letter from the IRS is also open to public inspection.

Refer to the procedures outlined below when a request for one of these
documents is received.

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 49

Form 1023, Form 1024, Form 1028, Determination Letter, or
bylaws Procedures
If ....................................... Then ...........................................................
the request is for Form
1023, Form 1024, Form
1028, a “Determination
Letter,” or bylaws

1. Route or fax (and include Form 3210)
request to:
Internal Revenue Service
TE/GE Correspondence Unit
P.O. Box 2508, Rm: 4024
Cincinnati, OH 45201
Fax: [phone]
2. Prepare a 3983C Correspondex letter
to inform requester of transfer. Request
they allow 60 days for response.
3. Close

an inquiry is received
asking about exemption
or foundation status,

1. Route or fax (and include Form 3210)
request to:
Internal Revenue Service
TE/GE Correspondence Unit
P.O. Box 2508, Rm: 4024
Cincinnati, OH 45201
Fax: [phone]
2. Prepare a 3983C Correspondex letter
to inform requester of transfer. Request
they allow 60 days for response.
3. Close

telephone inquiries are
received with questions
regarding rules and regulations governing exempt
organizations,

1. Refer caller to the W&I CAS call site at
1-877-829-5500 and close.

(1)

IRS must process requests from the Media on an expedited basis. Media
requests must be filled and closed within 14 business days after the EO
RAIVS received date. On the 10th business day you must determine if the
request will be filled timely. If you determine the request will not be filled and
closed by the 14th business day you must contact with the media specialist to
inform them of the delay and provide the date the request will be filled and
closed. However, attention needs to be given to the guidelines as provided in
IRM 11.3.13.8.4, Disclosure of Official Information - Freedom of Information
Act.

(2)

Media requests may be submitted on the media’s letterhead or Form 4506-A.
All media requests can be faxed to the Exempt Organization Media Request
Desk, located at the Ogden Submission Processing Campus. The fax number
is 801-620-7896.

(3)

3.20.13.4.4.2
(01-01-2014)
Media Requests

The Field Media Specialist must be informed when a media request is received
to obtain confirmation the requester is considered media or is not considered
media. Contact the Field Media Specialist for missing or incomplete information, inform them if the request is denied, and notify them of any delays in

Cat. No. 38871H (12-06-2013)
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Internal Revenue Manual

3.20.13.4.4.2

page 50

3.20

Exempt Organizations Returns Processing

processing by the 10th business day. If the request cannot be filled and closed
by the 14th business day, provide the date the request will be filled and closed.
Do not contact the news media directly. A list of the Field Media Relation Specialists can be found at the following website. http://www.irs.gov/newsroom/
article/0,,id=97242,00.html. Contact the National Media Relations Branch at
202-622-4000 if the request comes from a major national media outlet or the
request is from a person with the news media in a foreign country (see IRM
3.20.13.2.2(6)).
(4)

The Media Specialist will:
a. determine if the requester is considered media and inform the EO RAIVS
designated point of contact.
b. contact requester to obtain missing or incomplete information if considered
media (if applicable).
c. send written notification to the requester if not considered media.
d. inform the EO RAIVS designated point of contact if not considered media
by written notification, typically by E-mail.

(5)

If not considered media, process the request using non-media instructions.

Note: The EO RAIVS designated point of contact will no longer inform requesters if
not considered media.
(6)

All media requests must include the following information:
a. The name of the organization;
b. Specific tax years and Forms requested;

Note: The request cannot state “most recent” or “all available” tax returns.
c. Organization’s EIN;
d. If they would like to have the returns sent via courier services, the UPS
account number must be provided in their request. If an UPS Account
number is provided:
1- Prepare the 3983C letter as required,
2- Notate and highlight “UPS” in the top right margin of the Form 5703,
3- Prepare Form 9814 per instructions and:
- Include the UPS account number in the box designated,
- Check the “Next Day Air” box,
- Check the “Other” box, under justification of delivery notate “Form
4506-A Expedite Handling Requested by filer”,
4- Place documents in the following order:
Form 5703
Form 9814
Attachments to be associated with 3983C letter
Note: You will receive an E-mail confirmation indicating request sent/delivered and
a hard copy of Form 9814 will be received including the tracking number to
be kept with the case file.
Otherwise, IRS will send the returns via the U.S. mail.
e. Additionally, returns are destroyed 6 years after the end of the processing
year. Example - Returns processed in 2007 (no matter what tax year it is)
are available in 2013. They are destroyed the end of January 2014, and
no longer available to the public.

3.20.13.4.4.2

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 51

(7)

Contact with the Field Media Specialists or the National Media Relations
Branch is necessary in order to fill the request or obtain additional information
relating to the request. Refer to the website in paragraph 3 above for a list of
the Field Media Relation Specialist.

(8)

Refer to the procedures below when filling requests from the media.
Media Requests
If.............................................. Then.....................................................
a Form 4506-A or media letterhead request is received,

a Form 4506-A or media letterhead request is received
from a major national media
outlet,
i.e.,
• the tax press;
• Wall Street Journal;
• New York Times;
• Washington Post;
• USA Today;
• Los Angeles Times;
• Major national and cable
broadcast networks or
major Internet sites (such
as Yahoo, MSNBC, and
CNN.com);
• wire services such as AP,
Reuters, and Bloomberg

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

1. Review the request for completeness
2. Contact the Field Media Specialist
and inform them a request has been
received. Request missing information
(if applicable) and request confirmation the requester is considered
media.
3. If all pertinent information is
provided, and the requester is media,
continue filling the request as media.
4. if not considered media, follow
non-media instructions.
1. Contact the National Media
Relations Branch at 202-622-4000,
obtain determination of media and
request missing information (if applicable). If not considered media, follow
non-media instructions.

Internal Revenue Manual

3.20.13.4.4.2

page 52

3.20

Exempt Organizations Returns Processing
Media Requests

If.............................................. Then.....................................................
the request is missing information or there is any doubt
as to what the request is for,

1. Contact the Field Media Specialist
and inform him/her what is missing or
required in order to fill the request.
2. If missing information is not
provided within three (3) work days,
contact the Media Specialist a second
time.
3. If no reply is received within three
(3) work days after the second
contact, reject request back to the
requester and refer the requester to
the appropriate field media specialist
for any further inquiries.

a telephone inquiry from the
Media is received, tell
requester to complete Form
4506-A and fax or mail to the
address on the form. Also
explain that one Form 4506-A
must be completed per EIN if
more than one organization’s
returns are needed. If
received,

1. Review the request for completeness
2. Contact the Field Media Specialist
and inform them a request has been
received. Request missing information
(if applicable) and request confirmation the requester is considered
media.
3. If all pertinent information is
provided, and the requester is media,
continue filling the request as media.
4. If the request is received and more
than one EIN is present, fill the
request.
5. if not considered media, follow
non-media instructions.

(1) Congressional requests or requests from Legislative Affairs (LA) are worked by
3.20.13.4.4.3
the unit designated employee. Requests may come in via a memo or on Form
(01-01-2014)
4506-A hand carried from the manager. These procedures were established
Congressional or Senate
between LA and OSPC as to how Congressional requests will be handled and
Finance Committee
when to expedite the request.
Requests
(2)

The EO Photocopy Unit will serve primarily as a support function in securing
returns. All copies secured will be redacted.

(1) Legislative Affairs may request copies of returns on behalf of the Member of
3.20.13.4.4.3.1
Congress or Senate when the request is related to the completion of their
(01-01-2014)
duties as a member of the Senate or Congress. When a Member of Congress
Legislative Affairs
(MC) contacts Legislative Affairs (LA) to request Forms 990 in furtherance of
Requests on Behalf of a
his/her legislative purposes the following procedures apply.
Member of Congress or
Senate
a. LA will attempt to secure the Form 990 using non-IRS sources such as
Guidestar. If the return is not available on non-IRS sources (such as

3.20.13.4.4.3

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 53

Guidestar), LA will prepare a written request (may not be a Form 4506-A)
containing the name and address of the organization(s) and the returns
being sought.
b. If additional information is needed in order to complete the request, LA will
contact the MC to obtain the necessary information or request a
completed Form 4506-A.
c. The request is faxed directly to the Operations Manager at the OSPC. The
fax number is 801-620-6250. LA will also send a brief E-mail to both the
OSPC Operations Manager and SP Headquarters Program Manager
stating the number of requests being sent to Ogden, the time frames for
response, and any special instructions that may be required.
d. In situations where expedited handling has been requested, the Ogden
point of contact will call or E-mail the LA contact person within two
workdays of receiving a request for Forms 990, and provide an estimate of
the timing for delivery of the requested returns.
e. Upon receipt of the filled request from Ogden, LA will inspect the
documents included in the response to ensure that the MC’s request was
properly honored, and to ensure that the response does not include any
unauthorized disclosures.
3.20.13.4.4.3.2
(01-01-2014)
Legislative Affairs
Requests on
Behalf of a Constituent

(1)

3.20.13.4.4.4
(01-01-2014)
Internal Requests

(1)

When a Member of Congress contacts Legislative Affairs to request exempt
organization returns on behalf of a constituent, the following procedures apply.
a. LA will advise the MC that a Form 4506-A must be completed and
submitted to Ogden. LA will provide the MC with an electronic version of
Form 4506-A or by fax.
b. The MC will have to decide whether to complete the Form 4506-A for the
constituent, or provide the Form 4506-A to the constituent for completion
and submission to Ogden.
c. LA will inform the MC that other alternative and possibly quicker options
are available to secure copies of EO returns such as Guidestar. The MC
will decide whether to use an alternative source to try to retrieve the
Forms 990, or provide the constituent with the information about using an
alternative source.
d. In this situation, EO Photocopy will process the Form 4506-A in the usual
manner. No special or expedited handling is required.
An internal request may be submitted by anyone who works for the Internal
Revenue Service and is requesting the data in his or her official capacity.
These requests must be submitted either by memo or on Form 4506-A.
Internal Requests
If ..................................... Then .............................................................
the request is from the
EO Liaison to State
Charity Officials,

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

1. Process using priority handling procedures.
2. If unable to fill request within 10 days,
notify the requester and provide expected
turn-around time.
3. When return is received, fax the
redacted return to the number provided on
the request and close.

Internal Revenue Manual

3.20.13.4.4.4

page 54

3.20

Exempt Organizations Returns Processing
Internal Requests

If ..................................... Then .............................................................
the request is from the
IRC 6104 notice coordinator,

1. Process using priority handling procedures.
2. If unable to fill request within 10 days,
notify the requester and provide expected
turn around time. These requests will be
for redacted Form 990-PF only.
3. If Form 990 or Form 990-EZ are the only
returns found, notify coordinator and close.

Note: In both of the above scenarios, the returns are only requested
when expedited service is needed. Otherwise the State files
the request.
the request is from an
employee in Headquarters or a Field Office,
the request is from any
other internal source
and the requested
returns are not more
than six years old,

3.20.13.4.4.5
(01-01-2014)
Requests with
Extensions

(1)

1. Process the request within 30 days.

1. Inform the requester to enter an ESTAB
request on IDRS or fill out and Fax Form
2275 to 801–620–7946.

When a request for a copy of a return is received and IDRS research (See
IDRS command code job aid) reveals that only an extension has been filed,
refer to the procedures outlined below.
Extension Procedures
If .......................... And........................... Then...................................
an extension (TC
460) has been
granted

(2)

3.20.13.4.4.5

return cannot be
located on OL-SEIN

1. Inform the requester the
return is unavailable.
2. Send Letter 3983C and
close.
Caution: Do not inform
the requester of
the extension.

The table below provides additional scenario where a return may not be
available. Procedures are based on each individual situation and whether or
not the return in question can be secured.

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 55

If ................................................. Then .................................................

LEM

the return has posted to the
wrong TIN,

1. Send Letter 3983C, inform
requester the return is unavailable.
2. Forward the case to EO
Accounts (MS: 6710) to move
return(s) to the correct TIN using
Form 12634.
3. Annotate on the routing slip what
action needs to be taken and close.

the return has posted to the
wrong tax period(s),

1. Fill the request.
2. Forward the case to EO
Accounts (MS: 6710) to move
return(s) to the correct tax period(s)
using Form 12634.
3. Annotate on the routing slip what
action needs to be taken and close.

the case cannot be closed
within 60 days of the received
date,

1. Send 2645C letter to the
requester informing them additional
time is needed in order to fill the
request.

the return is an IRS prepared
return (i.e., Substitute for
Return (SFR) or Dummy
Return),

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

LEM

1. Send Letter 3983C, inform the
requester the return is unavailable
and close.

Internal Revenue Manual

#
#
#
#
#
#
#
#
#
#
#
#
#
#

3.20.13.4.4.5

page 56
3.20.13.4.4.6
(01-01-2014)
TC 59X Procedures

3.20
(1)

Exempt Organizations Returns Processing

Refer to the procedures outlined below for filling requests when a TC 59X is
present on the module.
TC 59X Procedures
If ................................................. And...................................................
a TC 590 is present without a
Closing Code (CC) or with a
CC 75,

1. If the return is available and determined disclosable, fill the request
per instructions in this IRM. If the
return is not available, notify
requester the return is unavailable
using Letter 3983C and close.

a TC 590 is present with CC
14,

1. Notify requester this organization
is part of a group return and not
required to file a separate return
using Letter 3983C and close.

a TC 599 is present with CC 17
or 18,

1. Research OL-SEIN for the
return.
2. If return is present, fill the
request.
3. If unable to locate a return,
inform the requester the return is
unavailable using letter 3983C and
close.

Refer to Exhibit 3.20.13–8 for TC 59X Closing Code explanations.

3.20.13.4.4.6

(1)

Form 4251, Return Charge-Out, is used to locate tax returns in a Campus or
Federal Records Center File. It replaces the tax return in the file and provides
information as to the location of the return. It also serves as a routing sheet
and is used to recharge the document from one user to another.

(2)

3.20.13.4.4.7
(01-01-2014)
Form 4251 Charge-Out
Procedures

Occasionally, a Form 4251 will be received that indicates the return is not
available or charged-out to another area. If this occurs, refer to the following
procedures.

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 57

Form 4251 Procedures
If ................................................ Then ..................................................
a Form 4251, Charge-out is
received without the return or
indicates return is charged out
to another area,

1. Verify the correct return (DLN)
was requested. If the wrong DLN
was ordered, submit a second
request.
2. If document is charged out to
another area, contact that area in
order to secure the return.
3. If the return has been sent back
to Files, submit a second request.
If not received, send Letter 3983C
informing unavailable and close.
If received, continue filling request
and close.

the Form 4251 indicates the
return(s) is charged out to Statistics of Income (SOI),

1. Request the document from SOI
following local procedures. If
received continue to process
request.
2. If the return is not in SOI and has
been refiled, send Letter 3983C,
inform requester the return is unavailable and close.

the Form 4251 indicates the
return is charged out to Examination or Area Office,

1. Close case.
2. Inform the requester the return is
unavailable using Letter 3983C.
3. Do not inform requester the return
is being examined.

the Form 4251 is returned
stating the return (tax year)
has been destroyed,

1. Inform the requester the
document has been destroyed using
Letter 3983C.
Note: Returns are destroyed six
years after the end of the
processing year.

(1) An officer of an exempt organization that requests a copy of the organization’s
3.20.13.4.5
own EO return must pay a photocopy fee of $57.00 as listed on Form 4506. If
(01-01-2014)
they do not want to pay the $57.00, then a redacted copy will be provided.
Fee Charges for Returns
Open for Public
(2) Third party requests from commercial users must pay $.20 per page.
Inspection
(3)

All other third party requesters receive the first 100 pages free and pay $.20
per page after the first 100 pages.
•
•

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

These charges apply to the total number of pages requested, not per individual return.
If there is reason to believe requests are being submitted in a manner to
avoid paying the $.20 per page after the first 100 free pages, combine the
requests and charge as though it were one request.
Internal Revenue Manual

3.20.13.4.5

page 58

3.20

Exempt Organizations Returns Processing

Note: Enrolled agents are treated as any other representative and are charged for
copies of returns as shown above.
(4)

3.20.13.4.5.1
(01-01-2014)
Exceptions to Fee
Charges

Additional information pertaining to appropriate charges for search, duplicating
and certification services is located in IRM 11.3.5, Disclosure of Official Information - Fees. and IRM 3.5.20, accounts Services - Processing Requests for
Tax Return/Return Information, Formal Certifications section.

(1)

The following third parties receive requests free of charge:
•
•
•

Congressional requests submitted through LA;
Media requests;
FOIA Reading Room, Washington, DC and other IRS offices; and

Note: If after inspection the requester wants a copy, these offices will assess the
appropriate fee.
•
•

Federal, state, local, foreign, or international government agencies.
Indian tribal governments.

(1)

Count the number of pages and compute the amount due based on the above
fee schedule. After the amount due is determined, refer to the table below for
instructions on when the requester should be billed for the balance due.

(2)

Record all actions taken on a history control sheet and IDRS.

(3)

3.20.13.4.5.2
(01-01-2014)
Billing Procedures for
Copies of EO Returns

If the requester is billed, record the amount due and request date on the
EOPC Payment Request Report. This information must be recorded the same
day the Form 2860 is issued to the requester.
Billing Procedures

If ...................................................................... Then ...................................................................................
the request is for CD/DVD orders and a
partial payment is received with the original
request

1. Request the balance due to gain full payment no
matter the dollar amount. CD/DVD orders must be paid
in full prior to filling the request.
2. If a phone number is present, call requester and
request payment, if not, prepare Form 2860 and 3983C
letter explaining full payment is required, where to locate
fee amounts and request completed 2860 and payment.
3. Record the amount due and payment request date on
the EOPC Payment Request Report.
4. Suspense case for 45 days (30 days response time
and 15 days to purge the case).

LEM

1. LEM

#
#

2. Send copies of returns and 3983C letter to the
requester.
4. Close case file.

3.20.13.4.5.1

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 59

Billing Procedures
If ...................................................................... Then ...................................................................................

LEM

LEM
2. Prepare and send Form 2860 and 3983C letter
(include amount due), along with copies of the returns to
the requester.
3. Record the amount due and payment request date on
the EOPC Payment Request Report (also known as bad
payor list).
4. Suspense case for 45 days (30 days response time
and 15 days to purge the case).

#

LEM

LEM

#

2. Prepare Form 2860 and 3983C letter ( include the
amount due) and send to requester.
3. Record the requester name, amount due and payment
request date on the EOPC Payment Request Report.
4. Suspense case for 45 days (30 days response time
and 15 days to purge the case).

(4)

If a payment is received, refer to IRM 3.20.13.4.5.4 and 3.20.13.4.6 below for
payment processing procedures.

Reminder: LEM
#
3.20.13.4.5.3
(01-01-2014)
Form 2860 Instructions

(1)

When preparing a Form 2860, Document Transmittal and Bill, requesting
payment for copies of EO returns, refer to the procedures outlined below.
a. Annotate “For Deposit to RACS Account 20–3220” on top of Form
2860. Include Building, Mail Stop, and IDRS employee number on Form
2860
b. Include any payment(s) previously received on Form 2860.
c. LEM
#
d. Staple Part 3 of Form 2860 to front of case file and annotate action taken
on the history control sheet and IDRS.
e. Suspense case for 45 days (30 days response time, 15 to purge the
case).

Note: Deposit instructions are found in IRM 3.8.45, Manual Deposit Process.
3.20.13.4.5.4
(01-01-2014)
Payment Processing
Procedures

(1)

A suspense file is maintained in order of completion date for 45 days on initial
payment requests (30 day response time and 15 days to purge case). If a
partial payment is received, a second billing is required. The suspense period
is for 30 days (15 day period of response and 15 days to purge the case).

(2)

When a payment is received due to issuance of a Form 2860, refer to the procedures outlined below.

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.13.4.5.4

page 60

3.20

Exempt Organizations Returns Processing

Payment Processing Procedures
If...................................... And...................................... Then ...................................................................

LEM

LEM

1 LEM

#
#

2. Send copies of the returns and 3983C letter
to the requester for paper copies. If the
request is for CD/DVDs, send 3983C letter
and inform the requester they can expect their
DC/DVDs in a separate mailing.
3. Annotate the requester information, payment
amount and received date on the EOPC
Payment Request Report.
4. Close case file and place on the EOPC
Payment Request Report File (Money Wall).
a partial payment is
received within the 45day suspense period,

1. Pull original request from the suspense file,
and associate it with the remittance copy of
Form 2860.
2. Annotate the requester information, payment
amount, received date and remaining balance
due on the EOPC Payment Request Report.
3. Prepare a second Form 2860 requesting the
remaining balance due.
4. Send 3983C letter, along with the second
Form 2860 to the requester. Do not print or
send copies of the returns until full payment is
received.
5. Suspense case file for additional 30 days
pending a reply.

full or partial payment is
not received within the
initial 45-day or second
30 day suspense period,

1. Pull case from suspense file.
2. Annotate “No Response” on the EOPC
Payment Request Report and the case history
sheet.
3. Place the case in the EOPC Payment
Request Report file.
4. Do not refund the partial payment unless
the requester specifically requests it be
refunded. If requested then follow IRM
3.20.13.4.6 and 3.20.13.4.7 LEM
#
#

Reminder: LEM

#
#

If...................................... And...................................... Then ...................................................................

3.20.13.4.5.4

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 61

Payment Processing Procedures
If...................................... And...................................... Then ...................................................................
full or partial payment is
received within the 45day suspense period,

LEM

1. LEM
2. LEM

#
#

3. If balance due is full paid, place case file on
the Money Wall.
4. If a partial payment is received, prepare a
second Form 2860 and send to the requester.
Annotate requester information, date and
remaining balance due on the EOPC Payment
Request Report.
5. Suspend case for additional 30 days.
6. If no reply, Annotate “No Response” on the
EOPC Payment Request Report and case
history sheet.
7. Place the case in the EOPC Payment
Request Report file.
full or partial payment is
not received within the
45-day suspense period,

remittance is received
after the 45-day
suspense period,

3.20.13.4.6
(1)
(01-01-2014)
Refunding Photocopy
Fees for Copies of Paper
EO Returns

1. Pull case from suspense file.
2. Annotate “No Response” on the EOPC
Payment Request Report and case history
sheet.
3. Close case file and place in EOPC Payment
Request Report file.
4. Place the case in the EOPC Payment
Request Report file.
no case is found,

1. Check the EOPC Payment Request Report.
2. If paid in full, associate information with
case and place in the closed file. Annotate
requester is full paid on the EOPC Payment
Request Report.
3. If partial payment is received, associate remittance information, but do not remove from
the EOPC Payment Request Report.
4. Do not issue a second Form 2860 for
remaining balance due.

Occasionally, it may be necessary to refund a requesters payment when:
• The photocopy fee is prepaid and a copy of the return cannot be provided;
• Any portion of the photocopy fee was overpaid; or
• The prepaid photocopy fee request is rejected.
• LEM

.

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.13.4.6

#
#

page 62

3.20
(2)

Exempt Organizations Returns Processing

The National Standard Application (NSA), Photocopy Fee Refund System, is
used to initiate refunds. This system has checks and balances and separation
of duties to prevent fraud, duplicate refunds, etc. It mandates managerial
approval of all refunds. See user guide (available in the unit, from the local IT
Systems Administrator, or from the National RAIVS Analyst). Take the following
actions when a refund must be issued.
a. Refer case file to unit lead or designated employee.
b. Verify payment has posted.
c. Inform requester a refund will be issued.

(3)

Annotate the refund amount on the original Form 4506-A or history sheet
attached to the form. The system will send the request to Accounting for processing. RAIVS will route the Form 4506-A to accounting for review using
Form 12634. When returned, file the original Form 4506-A and any other forms
and authorization.

Note: Do not refund amounts less than $1.00 unless specifically requested.
(4)

If a request for a refund is received, refer to the procedures outlined below.
Refund Procedures
If .............................. And......................... Then.................................
the refund request
is for a prepaid
order,

(1)

the requester
states the wrong
returns were
provided,

1. Inform requester a
refund cannot be issued
for returns that were previously sent to them.
However, we will provide
copies of the correct
returns at no additional
charge.

Electronic copies (images) of certain EO returns that are filed with the Internal
Revenue Service are available on CD or DVD-ROM. The images are available
in “Raw” or “Alchemy” formats depending on the type of return, the type of
filer, and the year the return was filed. Images for individual states are only
available on CDs prior to 2007.
•

3.20.13.4.7

1. Verify the payment has
posted.
2. Refer case to the unit
lead or designated
employee for preparation
and issuance of a
manual refund. (See IRM
3.5.20.5.1.12.1 for additional information).

the refund request
is for a prepaid
order that was previously shipped to
the requester,

3.20.13.4.7
(01-01-2014)
Requests for CDs/DVDs

the order has not
or cannot be filled,

Raw Format: CDs/DVDs contain image files in Tag Image File (TIF) format
for returns selected for the month or quarter requested. These files are not
associated with each other except through a comma-delimited index file.
Each submission’s index file contains eight index fields (EIN, tax period,
taxpayer name, state, ZIP code, type of return, subsection code, and total
Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

•

3.20.13

page 63

assets). This is followed by a list of TIF files belonging to the submission.
This format is best for users who intend to process the image files through
their own data software.
Alchemy Format: CDs/DVDs containing image files associated in an
Alchemy database to simplify visual searching of the tax returns. All
required Alchemy software is provided. Once the software is installed,
users can easily search the returns using any of the eight index fields identified above. This format is best for users who wish to examine returns
visually.

(2)

A complete set is one year’s worth of data from January through December.
Prior year tax periods may be included in current year data.

(3)

Returns that are not currently available on DVD are shown below.
•
•
•
•
•

Form 5227
Specific individual organizations
Form 8871, Political Organization Notice of Section 527 Status;
Form 8872, Political Organization Report of Contributions and Expenditures; and
Form 8453-X, Political Organization Declaration for Electronic Filing of
Notice 527 Status.

Note: Copies of Form 8871, Form 8872, can be accessed by requesters at the
following website. http://www.irs.gov/polorgs. Requesters may also be able to
locate Form 990 and Form 990-EZ section 527 (political) organizations on
this website.
(4)

A sample CD/DVD is available upon request in either the “raw” or “alchemy”
format. The cost for a sample DVD is $15. The sample will contain a set of
returns such as Form 990, Form 990-EZ, Form 990-PF and Form 990-T
imaged files.

(5)

There are no refunds or exchanges on CD or DVD orders unless:
•

•
•

The customer cannot access the information because the CD/DVD is
defective. If the CD/DVD is defective, the customer will be offered a replacement after we confirm it’s defective.
The fee was not the actual, direct cost in developing the CD/DVD; or
The basis for calculating the fee is improper.

(6)

Images are available at no cost to members of the media and other government agencies.

(7)

The following table indicates what returns are available, formats, and the
related charge for other customers. Returns are maintained for six years after
the end of the processing year and then destroyed. As such, tax years filed
prior to 2008 are no longer available.

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

3.20.13.4.7

page 64

3.20

Exempt Organizations Returns Processing

Filing Year(s)
Available are
forms filed in

990 or
990-EZ

Price (format) for
Complete Set of all
returns filed in a
calendar year (provided
monthly)

Price (format) for
Complete Set of
returns filed in an
individual state in a
calendar year
(provided quarterly)

2008 - 2014

Forms(s) Price for

$2,300 (DVD)

$100 (DVD)

Note: Prior to April 1, 2005, CDs/DVDs for Form 990 and Form 990-EZ contained image files for
section 501(c)(3) organizations only.
April 1, 2005 and subsequent, CD/DVDs contain image files for all Form 990 and Form 990-EZ.
990-PF

2008 - 2014

$550 (DVD)

990-T

2008 - 2014

$60 (DVD)

(8)

$90 (DVD)

Requests for CD/DVDs must be received on a Form 4506-A with the required
user fee paid in full. The request must contain the following information:
•
•
•
•
•

Name of organization requesting CD/DVDs and employee name (if applicable) or individual requesters name.
Mailing address.
Telephone number and extension.
UPS account number (for overnight delivery, if requested).
Description of specific formats being requested (e.g., “Complete set of 2008
CDs for Forms 990” or “Complete set of 2008 DVDs for Forms 990-PF.”

Note: All CD/DVD requests must be prepaid in full. If no payment is received
with the request, send 3983C letter, inform requester full payment is
required, provide location of fees, request they resubmit request with
full payment and close. If partial payment is received with the request,
follow billing procedures in 3.20.13.4.5 through 3.20.13.4.6.
(9)

(1)

A program was created by DMD that allows specific DVD customer information
to be entered to its database in order to fill requests for copies of DVD. The
“SOI-SEIN-ORDERS” is completed as DVD requests are received. Form 5081
is required and must be approved prior to accessing the system.

(2)

3.20.13.4.7.1
(01-01-2014)
SOI-SEIN-ORDERS
Application

Data Management Division (DMD) will replicate the requested CD/DVDs,
package, and will ship CD/DVDs to the requester.

The program allows specific information to be entered such as:
•
•
•
•
•

(3)

3.20.13.4.7.1

IRS receive date
Type of request (Alchemy or raw)
Year(s) requested
Amount paid
Completion date

The status of each request can be checked regularly if you know the name of
the customer requesting the order. All customer contact information is stored
on the database.
Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures
3.20.13.4.8
(01-01-2014)
EO Photo Copy
Technical Software
Assistance Procedures

3.20.13

page 65

(1)

Telephone calls received in the EO Photocopy unit, regarding technical issues
or questions related to the Alchemy Software must be forwarded to a DMD Information Technology Specialist for resolution.

(2)

Refer to the procedures outlined below when a call relating to this issue is
received.
a. Inform the caller you are unable to assist him/her with the technical issue.
b. Assure the caller their inquiry will be forwarded to the appropriate area for
resolution and their call will be returned within two (2) business days.
c. Obtain the following information from the caller: Name, phone number,
best time to call, and a brief explanation as to what the question or
problem relates to.

(3)

3.20.13.5
(01-01-2014)
EO Photocopy Reports

Once the pertinent information is secured, the Unit Lead will E-mail (via
secured messaging) the information directly to the DMD IT specialist. Refer to
local agreement for DMD’s point of contact. A copy of the E-mail should also
be sent to the TE/GE Program Analyst with oversight of the EO Photocopy
Process (MS: 1110).

(1)

Various reports must be prepared on a weekly or monthly basis in order to
provide vital information to the headquarter staff. Those reports are described
below.

(1) The SOI-SEIN-ORDER replaced the CD/DVD Fee Request report. The SOI
3.20.13.5.1
SEIN-ORDER report identifies the number of CD and DVD requests received
(01-01-2014)
in the EO Photocopy unit. The report is available via OL-SEIN.
SOI-SEIN-ORDER Report
(2)

The report includes the following information:
•
•
•
•
•
•

Name of requester
Request received date
Form(s) and tax year(s) requested
Format or type of request (CD or DVD)
Cost of the CD/DVD and amount paid
Date CD/DVD was ordered, received and shipped

(3)

3.20.13.5.2
(01-01-2014)
EO Photocopy Payment
Request Report

The information recorded on the report is forwarded to National Headquarters
by the TE/GE Program Analyst with oversight of the EO Photocopy process at
the end of each month.

(1)

The EO Photocopy Payment Request Report, formerly known as the “Bad
Payer List,” is used to record billing information associated with Form 2860.
The report includes the following information:

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

•
•
•
•
•
•
•
•
•

Requester’s name
Taxpayer Identification Number
Date the request was received
Form type and tax years requested
Total number of pages
Amount due
Date of the first and second payment requests
Payment received date(s) and amount(s) and
Balance due
Internal Revenue Manual

3.20.13.5.2

page 66

3.20
(2)

3.20.13.5.2

Exempt Organizations Returns Processing

The report must be updated regularly based on the response to billing
inquiries. The report is located on a shared drive, S:\WI\SP\AO\ACO\37306\
TEGE, where information can be updated as needed. Authorization to the
shared drive is limited to the RAIVS designated employees.

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures
Exhibit 3.20.13-1
EO Status Codes

3.20.13

page 67

(01-01-2014)

Use the following table to determine if a return should be disclosed based on status code and the response to
provide to the filer if the return is not found.
EO Status Codes
Code

Description

Should the Request be
filled?

Response if Return not
Found

00 or
blank

EO section established without a
status.

Yes, if filed fill request

Unavailable

01

Unconditional Exemption – Active

Yes, if filed fill request

Unavailable

02

Conditioned Exemption – Active

Yes, if filed fill request

Unavailable

06

State University Filing 990-T –
Active

see IRM 3.20.13.3.7.1

Not Open for Public Inspection

07

Church Filing a Form 990-T –
Active

see IRM 3.20.13.3.7.1

Not Open for Public Inspection

10

Pre-Examination of Church –
Active

Yes, if filed fill request.

Unavailable

11

School Certification – Active

Yes, if filed fill request

Unavailable

12

A Formal Exemption Not Granted –
Filing an EO Return Form 990
under IRC 4947(a)(1)
Form 990-PF Under IRC
4947(a)(1)
Form 5227 Non-Exempt Charitable
Trust
Form 990-C Taxable Farmer’s Cooperative — Active

Yes, if filed fill request

Unavailable

18

Temp. Revocation required to file
990-PF & Form 1041 – Active

Yes, if filed fill request

Unavailable

19

Revocation Private FDN required
to file 990-PF and Form 1120 –
Active

Yes, if filed fill request

Unavailable

20

Termination (out of business) –
Inactive

Yes, if filed fill request

Not Exempt

21

Unable to locate – Inactive/Active

Yes, if filed, fill request

Unavailable

22

Revocation – Inactive

No, if filed DO NOT fill
request

Terminated

23

507(a) Termination –

Yes, if filed fill request

Unavailable

24

507(b)(1)(A) Termination –

Yes, if filed fill request

Unavailable

25

507(b)(1)(B) Termination –

Yes, if filed fill request

Unavailable

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.13-1

page 68

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.13-1 (Cont. 1) (01-01-2014)
EO Status Codes
EO Status Codes
Code

Description

Should the Request be
filled?

Response if Return not
Found

26

Termination Merger — Inactive

Yes, if filed fill request

Term/Not EO

28

No longer a member of a group
ruling

No, if filed DO NOT send

Not EO

29

Group Ruling has been dissolved

Yes, if filed fill request

Unavailable

30

Churches voluntarily file Form 990

Yes, if filed fill request

Unavailable

31

Small organizations other than
Private Foundations

Yes, if filed fill request

Unavailable

32

(Obsolete January 1, 2008)
Non-responder to CP 140/141 applicable to tax periods 200612 &
prior.

Yes, if filed fill request

Unavailable

33

Foreign Private Foundation
described in IRC 4948(b)

Yes, if filed fill request

Unavailable

34

527 Political Organization

Yes, if filed fill request

Unavailable

35

Canadian Charity without Foundation Classification

Yes, if filed fill request

Unavailable

36

Non IRC 501(c)(3), (9) or (17)
Filers - No official exemption

Yes, if filed fill request

Unavailable

40

Return filed Application pending,
no exemption —

Yes, if filed fill request

Not EO

41

No reply to solicitation - no
exemption

No, if filed DO NOT send

Not EO

42

Extension Filed, no exemption

No, if filed DO NOT send

Not EO

70

Denied - inactive - no exemption

No, if filed DO NOT send

Not EO

71

Incomplete Form 1023/1024 - no
exemption

No, if filed DO NOT send

Not EO

72

Refusal to Rule, no exemption

No, if filed DO NOT send

Not EO

Exhibit 3.20.13-1

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 69

Exhibit 3.20.13-1 (Cont. 2) (01-01-2014)
EO Status Codes
EO Status Codes
Code

Description

97

Revocation of tax exempt status no TC 150 filed for three consecutive years Forms 990, 990-EZ and
990-PF

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Should the Request be
filled?

Response if Return not
Found

Inform the requester the
1-Yes- If the requested
return is unavailable (Notereturn is for tax years
the organization is no
200711 and prior, and
longer recognized as a taxfiled.
exempt organization.)
Note - Forms filed in
2007 and prior are no
longer available and will
not be filled.
2- if the request is for tax
years 200812 and subsequent and filed, contact
the TEGE SPP HQ
Analyst with oversight of
RAIVS by E-mail, with a
CC to the TEGE SPP
HQ backup Analyst for a
determination whether
the return requested is
disclosable. Provide the
Analyst the following information:
A scanned copy of the
Form 4506-A request
Reason for request example, “Status 97 disclosable determination
needed ”
EIN
Form Type
Tax Period
Organization Name
The SPP HQ Analyst will
notify RAIVS by E-mail
with a “CC” to the TEGE
SPP backup HQ Analyst,
stating the determination.
If determined disclosable,
fill the request.
if determined not disclosable, do not fill the
request, inform the
requester the form is unavailable using 3983C
letter.

Internal Revenue Manual

Exhibit 3.20.13-1

page 70

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.13-1 (Cont. 3) (01-01-2014)
EO Status Codes
EO Status Codes
Code

Description

Should the Request be
filled?

Response if Return not
Found

L

LEM

No, if filed DO NOT send

Unavailable

99

Dump code - No exemption (prior
EO status codes 22, 41 or 70-72)

No, if filed DO NOT send

Not EO

Exhibit 3.20.13-1

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 71

Exhibit 3.20.13-2 (01-01-2014)
Filing Requirements

Filing Requirements
Codes

Description

Required to File

Response if Return Not Found

Gross receipts exceeding
$25,000, $50,000 for 2010
and subsequent forms

Yes

Unavailable

01

Gross Receipts under
$25,000, $50,000 for 2010
and subsequent forms

If filed, send.

Unavailable

02
03

Group Return Filer

No, if filed send

Unavailable

04

501(c)(21) Filing 990-BL

06

501(c) Church

If filed, send

Unavailable

07

501(c)(1) Government Instrumentality

If filed, send

Unavailable

Denied, failed to establish

If filed, DO NOT
send

Unavailable

13

Religious organization

If filed, send

Unavailable

14

Instrumentality State Political

If filed, send

Unavailable

88

Account currently inactive,
return not required to be
mailed or filed.

If filed, send

Unavailable

09

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Not Open to Public Inspection

Internal Revenue Manual

Exhibit 3.20.13-2

page 72

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.13-3 (01-01-2014)
EO Subsection Codes

EO Subsection Codes
Subsection Code

Classification Code

Type of Exempt
Organization

IRC 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)

Exhibit 3.20.13-3

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 73

Exhibit 3.20.13-3 (Cont. 1) (01-01-2014)
EO Subsection Codes
EO Subsection Codes
Subsection Code

Classification Code

Type of Exempt
Organization

IRC Code

09

1

Voluntary employees’ beneficiary association NonGovernmental

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)

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)

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.13-3

page 74

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.13-3 (Cont. 2) (01-01-2014)
EO Subsection Codes
EO Subsection Codes
Subsection Code

Classification Code

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)

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)

Exhibit 3.20.13-3

Type of Exempt
Organization

Internal Revenue Manual

IRC Code

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 75

Exhibit 3.20.13-4 (01-01-2014)
Standard Abbreviations of States

Standard Abbreviations States and the District of Columbia
Alabama

AL

Kentucky

KY

North Dakota

ND

Alaska

AK

Louisiana

LA

Ohio

OH

Arizona

AZ

Maine

ME

Oklahoma

OK

Arkansas

AR

Maryland

MD

Oregon

OR

California

CA

Massachusetts

MA

Pennsylvania

PA

Colorado

CO

Michigan

MI

Rhode Island

RI

Connecticut

CT

Minnesota

MN

South Carolina

SC

Delaware

DE

Mississippi

MS

South Dakota

SD

District of
Columbia

DC

Missouri

MO

Tennessee

TN

Florida

FL

Montana

MT

Texas

TX

Georgia

GA

Nebraska

NE

Utah

UT

Hawaii

HI

Nevada

NV

Vermont

VT

Idaho

ID

New Hampshire

NH

Virginia

VA

Illinois

IL

New Jersey

NJ

Washington

WA

Indiana

IN

New Mexico

NM

West Virginia

WV

Iowa

IA

New York

NY

Wisconsin

WI

Kansas

KS

North Carolina

NC

Wyoming

WY

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.13-4

page 76

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.13-5 (01-01-2014)
Territories and Foreign Countries

Country

State Code

Zip Code

Guam

GU

969nn

Puerto Rico

PR

006nn, 007nn, 009nn

Virgin Islands

VI

008nn

American Samoa

AS

96799

Northern Mariana Islands

MP

969nn

Federated States Micronesia

FM

969nn

Marshall Islands

MH

959nn

Palau

PW

969nn

All Others

ZZ

Exhibit 3.20.13-5

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 77

Exhibit 3.20.13-6 (01-01-2014)
Abbreviations for Commonly Recurring Words

Abbreviations for Commonly Recurring Words
agency/agencies

AGCY

Home Owners Association

HOA

agricultural/
agriculture

AGRI

Industrial

INDL

Alumni

ALUM

Industry/
Industries

IkND

Amalgamated

AMAL

Incorporated

INC

American/s

AMER

Association/s

ASSN

Information

INFO

Associates or Associated

ASSOC

Institute/s

INST

Auxiliary/
Auxiliaries

AUX

International

INTL

Avenue

AVE

Insurance

INS

Apartments

APT

Irrevocable

IRREV

Beneficiary

BNFRY

Junior/s

JR

Benevolent

BEN

Legion/s

LGN

Building/s

BLDG

Library/Libraries

LIBR

Campaign

CMPG

Manufacturing

MFG

Cemetery

Cem

Management

MGMT

Center/s

CTR

Medical

MED

Charitable

CHAR

Memorial/s

MEM

Charitable Remainder
Annuity Trust

CRAT

Ministry
/Ministries

MNSTR

Note: Spell out completely if there
is enough
space available.
If sufficient
space is not
available, then
and only then
abbreviate

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.13-6

page 78

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.13-6 (Cont. 1) (01-01-2014)
Abbreviations for Commonly Recurring Words
Abbreviations for Commonly Recurring Words
Charitable Lead
Annuity Trust

CLAT

Mountain

MTN

CRT

Non-exempt Charitable Trust

NECT

CRUT

National/s

NATL

CLT

Organization/s
Organizational

ORG

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

Exhibit 3.20.13-6

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 79

Exhibit 3.20.13-6 (Cont. 2) (01-01-2014)
Abbreviations for Commonly Recurring Words
Abbreviations for Commonly Recurring Words
CLUT

Parent Teacher Association

PTA

Circle /Circles

CIR

Parent Teacher Organization

PTO

Coalition

COAL

Partner

PTR

College/s

COLL

Partnership

PTRSP

Committee/s

COM

Political Action Committee

PAC

Commission/s

COMM

Representative

REPR

Community/
Communities

COMN

Republican

REP

Company/
Companies

CO

Research

RES

Cooperative/Cooperative

COOP

Resource/s

RSC

Corporation/s

CORP

Retirement

RTMT

Council/s

COUN

Revocable

REV

County/Counties

CNTY

Rotary

ROT

Credit Union

CU

Remainder

REM

Democrat/Democratic

DEM

Saint/s

ST

Department/s

DEPT

Scholarship/s

SCHOL

Development/s/
Developmental

DEV

Senior/s

SR

District/s

DIST

Service/s

SVC

Doctor/s

DR

Special/s

SPC

Education/
Educational

ED

Street/s

STR

Elementary/
Elementaries

ELEM

Society/
Societies

SOC

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. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.13-6

page 80

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.13-6 (Cont. 3) (01-01-2014)
Abbreviations for Commonly Recurring Words
Abbreviations for Commonly Recurring Words
Employee/s

EMP

Student/s

STU

Enterprise/s

ENT

Testamentary

TEST

Estate/s

EST

Technology

TECH

Endowment/s

END

Trust/s

TR

Environment/
Environmental

ENVI

Trustee

TTEE

Electrical

ELEC

Under the Will of or Under Will

UW

Family/Families

FAM

United States

US

Federation/s

FED

University/Universities

UNIV

For the Benefit of

FBO

Veteran/s

VET

Foundation/s

FDN

Veterans of Foreign Wars

VFW

Fund/s

FD

Voluntary Employee Benefit
Association

VEBA

Fraternal

FRTL

Volunteer

VOL

Fraternity

FRAT

Young Men’s Christian Associa- YMCA
tion

Group/s

GRP

Young Women’s Christian Association

Government/
Governmental

GOV

Historic/Historical

HIST

Hospital

HOSP

Exhibit 3.20.13-6

Internal Revenue Manual

YWCA

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 81

Exhibit 3.20.13-7 (01-01-2014)
Closing Code Definitions

Closing Code

Definition

TC 590-75

Not liable for return

TC 590-14

Subsidiary filed under parent EIN

TC 599-17

Unprocessable return

TC 599-18

Return in process on or after Program Completion Date

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.13-7

page 82

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.13-8 (01-01-2014)
Filing Requirement Codes

EO Filing Requirements
Form 990 and 990EZ
00

Not required to file

01

Required to file Form 990 (Gross receipts over $25,000, $50,000 for 2010 and subsequent forms)

02

Not required to file Form 990 (Gross receipts of $25,000 or less, $50,000 for 2010 and
subsequent forms)

03

Dummy Entity (group return filed)

04

Not required to file - (filing Form 990-BL)

05

Reserved for programming use

06

Not required to file (Church)

07

Not required to file (exempt under 501(c)(1))

13

Not required to file (religious organization)

14

Instrumentalities of States or Political Subdivisions not required to file

55

Reserved for programming use

88

Account currently inactive, return not required to be mailed or filed

Form 990-T
0

Not required to file

1

Required to file Form 990-T

2

Not required to file annually (Pension Trust 401(a))

5

Reserved for programming use

8

Account currently inactive, return not required to be mailed or filed

Form 5227
0

Not required to file

1

Required to file Form 5227

2

Required to file Form 5227 and may also file Form 1041

5

Reserved for programming use

8

Account currently inactive. Return not required to be mailed or filed.

Form 990-PF
0

Not required to file

1

Required to file Form 990-PF

2

Revoked - Required to file Form 990-PF and 1120.

5

Reserved for programming use.

8

Account currently inactive. Return not required to be mailed or filed.

Exhibit 3.20.13-8

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Exempt Organization Photocopy Procedures

3.20.13

page 83

Exhibit 3.20.13-8 (Cont. 1) (01-01-2014)
Filing Requirement Codes
EO Filing Requirements
Form 1041A
0

Return not required to be mailed or filed

1

Filing requirement generated when filed - not required to file annually

5

Reserved for programming use

8

Account currently inactive. Return not required to be mailed or filed
Form 4720

0

Not required to be filed

1

Filing requirement generated when filed - not required to file annually

5

Reserved for programming use

8

Account currently inactive. Return not required to be mailed or filed
Form 1120-POL

00

Return not required to be mailed or filed

01

Form 1120/1120-A required to be filed. (Required to be mailed in the month in which
the corporations fiscal year ends.)

02

Form 1120S required

03

Form 1120L required

04

Form 1120PC required

06

Form 1120F required

07

Form 1120 required to be filed

09

Form 1120-POL required. Return not required to be mailed. No FTD mail-out.

10

Form 1120H required

11

Form 1120ND required

14

Subsidiary Organization. Return not required to be mailed or filed.

15

Form 1120 FSC required

16

Form 1120DF required

17

Form 1120RIC required

18

Form 1120 REIT required

19

Form 1120 Personal Service Corp. required

55

Reserved for programming use

88

Account currently inactive. Return not required to be mailed or filed.

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only

Internal Revenue Manual

Exhibit 3.20.13-8

page 84

3.20

Exempt Organizations Returns Processing

Exhibit 3.20.13-9 (01-01-2014)
Saving a PDF version of a SEIN Image on a Local PC , Redact/Restrict in PDF, and Printing in PDF
Follow the steps outlined below to save a PDF of a SEIN Image on your local PC
a. Prior to signing into OL-SEIN, set your default printer to “Adobe PDF” by going to
Start>Settings>Printers and Faxes, and right click the “Adobe PDF” printer and choose “Set as Default
Printer”
b. Log into OL-SEIN
c. Once you have selected an image, ensure “All Pages” is marked under Print Options
d. Left click on “Print” and the form will appear in PDF format.
e. Left click on File>Print or left click the Printer icon
Note: Do not use the File>Save or Save icon as it will save your file to the Citrix server and you will
be unable to get to it.
f. The printer window will open with Adobe as the only printer choice. Left click “Ok” to go to your “My
Documents” window, this will let you pick where (on your PC) to save the PDF. change the file name to
something specific to the form and include the word “Unredacted ”
Note: Depending on the size of the document it may take a few minutes to save. There might be a
printer icon and a spinning adobe logo in the right-hand side of the task bar at the bottom of
your screen. I the file is saved quickly the spinning logo will not be seen.
g. After the PDF file has been saved, an Adobe Acrobat window may show up with your document in it. If
not, open the document.
h. Review the document for any required redaction/restriction.
i. If no redaction/restriction is required, left click File>Print, select the printer you normally print to from
the drop down menu and left click “Print”.
j. If redaction/restriction is required, go to View>Tool bars>Redaction. Left click Mark for Redaction, then
place your cursor above the area to be redacted/restricted, hold down and drag over the area to be
redacted/restricted. You MUST left click “Apply Redactions” or it will not apply, left click “OK” and “Yes”
then click File>Save as, and then name as above but replace the word “unredacted ”with the word
“redacted” in the name. Then left click Save, then left click File>Print and select the printer you
normally print to from the drop down menu and left click “Print”. Ensure all required items are redacted
and restricted on the printed copy.
k. You will now have both the redacted version and unredacted version saved to your computer. Delete
these Images from you PC after printing.

Exhibit 3.20.13-9

Internal Revenue Manual

Cat. No. 38871H (12-06-2013)
Any line marked with a #
is for Official Use Only