Total Assets (End of Year)

Total Income or Gross receipts (depending on return)

Asset Code derived from a) above

Income Code derived from b) above

Add an EO Submodule to an account on the BMF

Update an EO Submodule to a BMF account already established on the BMF

Add or update the account of a parent or subordinate of a group on the BMF and the GEN File

Employer ID Number (EIN) (Box 1) — Enter the 9 digit Employer Identification Number (EIN).

Name Control (Box 2) — Enter as determined by name or the Name Control as shown on the BMF. We derive the Name Control for EO from the first four significant characters of the name. First position must be an alpha or numeric character. The remaining positions must be alpha, numeric, blank, ampersand or hyphen. Blanks in the Name Control are permissible only at the end of the Name Control to make it a four-position Name control.

Document Codes (Box 3) — Check the appropriate box. Only one box must be checked per voucher. Document Code 80 is used to update one account on the BMF. This Document Code also may be used to add or update one subordinate of a group ruling once the group parent has been established. When a Document Code 80 is used, the BMF should update only the EIN account shown on the input record. Document Code 81 is used with mass establishments, additions, or changes for group ruling organizations. This is used when the data is the same for all subordinates. When a Document Code 81 is used, the BMF should update each account that is on the GEN File for the parent EIN and From GEN input.

TCs (Box 4) — Check the appropriate box. Only one box must be checked per voucher. For CC EOCHG the TC input should determine the consistency and validity checks that must be done. The required input for each TC with each Document Code follows.

Definer Codes (Box 5) — Enter Definer Codes A, B, C or D as appropriate. You may input up to three (3) Transaction Definer Codes in any order. These codes are used with TC 012/016 to instruct the computer that all the fields on sets of data must be input and validated. For TC 012 and 016 a Definer Code is always necessary if a FR for Form 990, 990-PF, 990-T, 5227 or NR is input. When Definer Code A, B and C is used, all or one may be present with TC 016, Document Code 80 or 81. When the TC is 012 and the Document Code is 80, Definer Code A is the only code that can be present. Use and required input for each Definer Code is below:

Posting Delay Code (Box 6) - Entered when applicable with transactions when needing multiple transactions to adjust an account and some must post in later cycles than others. Transactions can be delayed from (1) cycle up to a maximum of (6) cycles. The posting of these transactions to the Master File will be deferred until the indicated number of posting cycles has passed.

New Name Control (Box 7) — Entered when TC 000 (DC 80) is indicated and must be entered if Organization Name is input via TC 013 and 016. If input the New Name Control must match the name control in the Organization Name First Line. See IRM 25.7.1.6 (2)(b) for Name Control rules and examples.

Primary Name (Box 8 and 9) fixed field— Document Code 80 or 81 — Enter the new name as it is to appear on the EO/BMF, one character in each box. Data must begin in the first (left most) position with an alpha or numeric character. Valid characters for remaining positions are alpha, numeric, an ampersand (&), a hyphen (-), an AT sign (@), a right-hand bracket (]), or blank. Any data following two consecutive blanks on each name line is invalid. Be certain not to split a word at the end of the first three lines. Always start a new word on the 2nd, 3rd, or 4th line in the first box after the less than sign (<). The 140 count includes blanks and the three preprinted, less than signs. Never enter information in the name lines that isn’t part of the organization name.

Sort Name (SN) (Box 10)— Document Code 80 or 81 — Enter the other name the organization is doing business under, if different from the Primary Name. Used mostly by the campus for trade names, chapter names or local numbers for subordinate organizations of group rulings.

In Care of Name (CO) (Box 11)— Document Code 80 or 81 — Enter any In Care of Name, if appropriate.

Foreign or Location Address (FA) (Box 12, 15, 16)— Document Code 80 or 81 — Enter the street address when the organization is located in a foreign country. Also, enter the complete address when the account has a mailing address, but is located at a different place.

Street Address (Box 13 fixed field) — Document Code 80 — Enter the street address, as appropriate. If entering a Foreign Address, this field must be the city or province. When entered, this field can have a maximum of 35 characters. If this field is entered, the city and state fields must also be entered. If input, data must begin in the first (left most) position with an alpha or numeric character. Valid characters for remaining positions (2–35) are alpha, numeric, hyphen (-), slash (/), ampersand (&) or blank. Any data following two consecutive blanks is invalid. See Document 7475 for address abbreviations may be used if needed to limit street address fields to 35 characters.

City (Box 14 fixed field)— Document Code 80 — Enter the city, as appropriate. If entering a Foreign Address, this field must be the country and (if present) the Zip Code must be entered here. When entered, this field can have a maximum of 20 characters. If this field is entered, the state field must also be entered. Valid characters are alpha, numeric, hyphen (-) and blank. Consecutive blanks or a blank in position one are invalid.

State (Box 14 fixed field) — Document 80 — Enter the valid two (2) position State Code, as appropriate, from Document 7475, State Abbreviations. If entering a Foreign Address, this field must be period (.). Must be input, if the city is input.

Zip Code (Box 14 fixed field)— Document Code 80 — Enter the proper Zip Code. Must be a 5 or 9 digit Zip Code. Valid range for the numeric Zip is 00601–99999 or 006010000–999999999, and the 5th and 6th digits may not be zeros. If entering a Foreign Address, this field must be blank.

Subsection Code (SS) (Box 17) — Document Code 80 or 81 — Enter the appropriate SS Code from Exhibit 25.7.1-4, Table of EO SS and CL Codes.

TF (Box 18) — Document Code 80 or 81 — Enter the appropriate TF from Exhibit 25.7.1-3, Table of EO Status, Foundation, and AF Codes.

CL Code (Box 19) — Document Code 80 or 81 — Enter the appropriate CL Code from Exhibit 25.7.1-4, Table of EO SS and CL Codes. TC must be 000, 012 or 016 for Document Code 80 or TC 016 for Document Code 81. The valid CL codes are: 1, 2, 3, 4, 5, 6, 7, or 8. The code may be a 1-3 digit entry.

AF Code (Box 20) — Document Code 80 or 81 Enter the appropriate AF Code from Exhibit 25.7.1-3, Table of EO Status, TF, and AF Codes.

Type of Organization Code (TO) (Box 21) — Document Code 80 or 81- Enter the code which best describes the legal form of the organization as follows: Corporation = 1; Trust = 2; Cooperative = 3; Partnership = 4; Association = 5; and NECT = 6 (SS must equal 91 or 92).

ST and Date (Box 22) — Document Code 80 or 81 — Enter the appropriate ST from Exhibit 25.7.1-3, Table of EO Status, TF, and AF Codes. For additional details on these codes see IRM 25.7.1.3.7.1, Data Fields. Enter the six-digit date in CCYYMM format as required for input.

RD (Box 23) — Document Code 80 or 81 — Enter the date, in CCYYMM format as required for input, the determination or ruling letter was issued.

Deductibility Code and Year (DY) (Box 25) — Document Code 80 and 81 — Enter a one-digit code followed by a two-digit century and two-digit year, in DCCYY (Deductibility code, 2 digit century and 2 digit year) format as required for input.

From GEN (FG) (Box 26) — Document Code 80 or 81 — Enter the four-digit number from Group Exemption Roster or other source (e.g., return, correspondence, etc.) when changing a GEN or when updating a group exemption. The TC must be 016. The From GEN can be any four-digit number between 0001–9998.

New GEN (NG) (Box 27) — Document Code 80 or 81 — Enter the four-digit number from Group Exemption Roster or other source (e.g., return, correspondence, etc.) to add new subordinates to GEN File. This field must be entered when changing an individual determination/ ruling to a group determination/ruling. The TC must be 000 or 016 for Document Code 80 or TC 000 for Document Code 81.

File Folder Number (FFN) (next field per EOCHG input screen)— Document Code 80 or 81 — Enter the EACS/EDS FFN, if appropriate, or the KDO/National Office Code (left two boxes). All determination case files are now located in the Cincinnati Centralized Determination Site.

District Location (DL) (Box 29) — Document Code 80 or 81 Enter a two (2) digit code from Exhibit 25.7.1-5, Universal Location Codes, to reflect the district where the principal place of business is located. TC must be 000, 014 or 016. Input a DL when adding an EO Section to a BMF Entity with a TC 016.

Pension Plan (PP) (Box 30) — Document Code 80 or 81 — Enter a "1" (Yes) or "2" (No or Not Known) to show whether the organization has a pension plan. To delete a Pension Plan, input PP "9."

AD (Box 31) — Document Code 80 — Enter a six-digit code in CCYYMM format required for input, to show the ending date when an advance ruling is due to expire. When the AD is over, enter "999999" to delete the date from the EO/BMF once a final determination of whether they are a public charity or private foundation is completed. The TC must be 016 and the AD can’t be before the current input date.

Large Case Code (LC) (Box 32) — Document Code 80 — Enter a one-digit code of "1," when an organization is to be included in the Large Case Program. Enter a one-digit code of "2," to show an organization was previously a large case. Enter a one-digit code of "9," to delete a Large Case. TC must be 016.

Employment Code (EC) (Box 34)— Document Code 80 or 81 — Enter a "W" for a 501(c)(3) organization (other than an instrumentality of a state, municipality or other local governmental unit) not subject to FUTA tax.
Exception: If a church or qualified church-controlled organization, has filed a timely Form 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption from Employer Social Security Taxes and Medicare Taxes, don’t enter an EC W. The campus has established an EC of C for these organizations. In all other cases leave this item blank.

Fiscal Year/Month (FY) (Box 35)— Document Code 80 or 81 — Enter the calendar or fiscal month ending date.

Enter a number in the box or boxes to indicate the appropriate FRC of each organization. See Exhibit 25.7.1-6, BMF Filing Requirements, "FRC" column, for BMF FRC numerics.

The FRC for Forms 941 Series Returns, 990 Series Returns and 1120 Series Returns are a two-digit code. All other FRC’s are a one-digit code.

If the Document Code is 80, a positive FRC is added by TC 000, 012 or 016.

Never delete or update a positive FRC unless there is an EO Section already on the BMF, or an EO Section is being added for the first time.

The validity and consistency checks must be performed when the input FRC is greater than zero (positive).

An EO FRC can be deleted with Document Code 80 or 63.

The FY must always be input if the FRC is for a 990, 990-PF, 990-T, 5227, 1041, 1065 or 1120.

The validity and consistency checks listed below are in the order they appear on the screen.

Prepared by (Signature) (Box 40)— Enter the name of the person who prepared this form.

Date Signed (Block to the right of Box 40) - Enter the current date in this block.

Organization Symbols (Box 41)— Enter function, group number, etc.

Preparers’ Group or IDRS Number (Box 42)

Preparers’ phone number (Box 43) - Enter phone number of the person who prepared this form.

Establish the group exemption number (GEN) on masterfile.

Maintain the annual supplemental group ruling information (SGRI) listing.

Process applications for exemption.

Prepare vouchers for the BMF System.

Respond to requests for group exemption information.

Process unpostable Forms 990, Return of Organization Exempt from Income Tax.

Alphabetical listing of organizations covered by group exemptions.

Numerical listing in group exemption number (GEN) order.

Table of BMF abbreviations for group exemption organizations, where applicable. It also identifies the number of organizations with the same GEN.

Name of the organization

The home city and state of the central organization

The IRC 501(c) exemption subsection

The group exemption letter date

Group exemption number (GEN)

Parents’ EIN

BMF standard abbreviation for the organization (where applicable)

Ensures every group exemption has only one parent account.

Prevents a subordinate account from establishing unless a parent containing that GEN already exists.

Stops invalid GEN’s or affiliation codes from passing on to the EO/BMF.

Transactions failing to pass GEN file validity checks unpost with Unpostable Code 370, and return to the initiator.

Transactions that pass GEN file validity checks generate either new or updated accounts on the GEN file, and post to the EO/BMF.

Parent EIN, name control, affiliation code and organization name.

Subordinate EIN, name control and affiliation code.

Affiliated with the central organization at the close of its annual accounting period.

Subject to the central organization’s general supervision.

Tax exempt under the same IRC 501(c) paragraph.

Filed on the basis of the established annual accounting period of the central organization.

Authorized in writing to include them in the return.

Provided statements specifying gross income, receipts and disbursements to the central organization.

Gave required related information to be stated in the return.

Perfecting the return.

Posting the receipt of the group return for the central organization.

Posting of satisfaction of filing requirements (TC 590) to the EO/BMF accounts of exempt subordinate organizations included in the group return.

Subsequent storage and maintenance of the return.

When there is only one entity record, OSPC prepares Form 2363-A to reflect the same entity data as that found on the pilot voucher entry. OSPC adds the words "Group Return" to the end of the name of the organization and assigns a separate EIN the new entity entry.

The deductibility code is 2 and filing requirement code is 3 (990 — Group Return). This permits both returns to post to BMF (one individual and one group return). The group return entry won’t appear in the cumulative list.

Identify all organizations exempt under a specific IRC subsection

All status 20 organizations located within a certain Area Office (AO)

All organizations containing a specific group exemption number, activity code (see Document 6379, Exempt Organizations Management Information Systems Codes) or accounting period, etc..

Private School Listing

Group Exemption Roster (Document 6023)

EO Private Foundation Listing

a Deductibility Code 1 or 4 (treaty) , and

a Subsection Code of 01, 03, 04, 08, 10, 13, 19, 50, 60 or 70, and

an Affiliation Code of 1, 2, 3, 6 or 8 (selects group centrals and independents but eliminates subordinates), and

a Status Code of 01, 02, or 25 (an active entity), and

a Form 990 Filing Requirement of 1, 2, 6 or 7, or Form 990–PF Filing Requirement of 1 , 2 or 3.

Existing BMF outputs

EO/BMF outputs