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Part 3. Submission Processing

Chapter 20. Exempt Organizations Returns Processing

Section 13. Exempt Organization Photocopy Procedures (Cont. 1)

3.20.13  Exempt Organization Photocopy Procedures (Cont. 1)

3.20.13.4 
EO Photocopy – Filling Requests for Public Inspection

3.20.13.4.7 
Types of Requests Received

3.20.13.4.7.1  (01-01-2009)
Exempt Application and Determination Letter Requests

  1. 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. An organization's determination letter from the IRS is also open to public disclosure.

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

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

    Form 1023, Form 1024 or Form 1028 Procedures

    If Then
    the request is for Form 1023, Form 1024, Form 1028, or a "Determination Letter," 1. Route or fax request to:
    Internal Revenue Service
    TE/GE Correspondence Unit
    P.O. Box 2508, Rm: 4024
    Cincinnati, OH 45201
    Fax: 513-263-3434
    2. Prepare a 86C Correspondex letter to inform requester of transfer.
    an inquiry is received asking about exemption or foundation status, 1. Route or fax request to:
    Internal Revenue Service
    TE/GE Correspondence Unit
    P.O. Box 2508, Rm: 4024
    Cincinnati, OH 45201
    Fax: 513-263-3434
    2. Prepare a 86C Correspondex letter to inform requester of transfer.
    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.

3.20.13.4.7.2  (01-01-2009)
Media Requests

  1. IRS attempts to process requests from the Media on an expedited basis. However, attention needs to be given to the guidelines as provided in IRM 11.3.13.8.4.

  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 801-620-7869.

  3. The Field Media Specialist must be informed when a media request is received. 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 (see IRM 3.20.13.2.2(6)).

  4. All media requests must include the following information:

    1. The name, street address, state, and zip code of the organization;

    2. Specific tax years requested;

      Note:

      The request can not state "most recent" or "all available" tax returns.

    3. Organization’s EIN; (if possible)

    4. If they would like to have the returns sent via courier services, the UPS, Fed-X or DHL account number must be provided in their request. Otherwise, IRS will send the returns via the U.S. mail.

    5. Generally, if the request is for current returns (2002 or later), the media may receive the returns within 14 work days. If the returns are older than this, the returns will need to be requested from a Federal Records Center which could will delay filling the request up to 1 month or longer. Additionally, returns are maintained for seven (7) years and then destroyed.

  5. Contact with the Field Media Specialists or the National Media Relations Branch may be 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.

  6. 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, 1. Contact the Field Media Specialist and inform them a request has been received.
    2. If all pertinent information is provided, continue filling the request.
    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

    		 1. Contact the National Media Relations Branch at 202-622-4000.
    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.
     
    a telephone inquiry from the Media is received,  

3.20.13.4.7.3  (01-01-2009)
Congressional or Senate Finance Committee Requests

  1. Congressional requests or requests from Legislative Affairs are worked by the unit lead. Requests may come in via a memo or on Form 4506-A. Local procedures were established between Legislative Affairs and OSPC as to how Congressional requests will be handled and when to expedite the request.

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

3.20.13.4.7.3.1  (01-01-2009)
Legislative Affairs Requests on Behalf of a
Member of Congress or Senate

  1. Legislative Affairs may request copies of returns on behalf of the Member of Congress or Senate when the request is related to the completion of their duties as a member of the Senate or Congress. When a Member of Congress (MC) contacts Legislative Affairs (LA) to request Forms 990 in furtherance of his/her legislative purposes the following procedures apply.

    1. 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 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.

    2. 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.

    3. 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 email 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.

    4. 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.

    5. 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.

3.20.13.4.7.3.2  (01-01-2009)
Legislative Affairs Requests on
Behalf of a Constituent

  1. When a Member of Congress contacts Legislative Affairs to request exempt organization returns on behalf of a constituent, the following procedures apply.

    1. 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.

    2. 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.

    3. LA will inform the MC that other alternative and possibly quicker options are available in securing 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.

    4. In this situation, EO Photocopy will process the Form 4506-A in the usual manner. No special or expedited handling is required.

3.20.13.4.7.4  (01-01-2009)
Internal Requests

  1. 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, 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.
    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.

    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, 1. Process the request within 30 days.
    the request is from any other internal source and the requested returns are not more than six years old, 1. Inform the requester to enter an ESTAB request on IDRS or fill out and submit Form 2275.
    2. The requester may also contact the Files area Section at (801) 825-9935.

3.20.13.4.7.5  (01-01-2009)
Extension Requests

  1. When a request for a copy of a return is received and IDRS research 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, extension date is still valid, 1. Send a 3983C letter to the requester informing him/her that an extension has been granted.
    2. Do not give the date of extension.
    3. Close case.
    the extension date has expired, return can not be located on Alchemy or OL-SEIN, 1. Inform the requester the return is unavailable.
    2. Destroy ("D" ) Form 4506-A.

  2. 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.

    If Then
    a "Z" freeze is on the requested tax period (TC 914 or 916), 1. Contact Criminal Investigation (CI) to see if requested documents can be sent.
    2. If CI requests the case be forwarded to them:
    a) Photocopy Form 4506-A and history sheet.
    b) Route case to CI.
    c) Close case control on IDRS.
    d) Place original case file on the wall.
    the return has posted to the wrong TIN, 1. Inform requester the return is unavailable.
    2. Forward the case to EO Accounts (MS: 6710) to move return(s) to the correct TIN.
    3. Annotate on the routing slip what action needs to be taken.
    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).
    3. Annotate on the routing slip what action needs to be taken.
    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), 1. Inform the requester the return is unavailable.

3.20.13.4.7.6  (01-01-2009)
TC 59X Procedures

  1. 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. Notify requester a return is not required to be filed under IRC 6033(a)(2).
    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.
    a TC 599 is present with CC 17 or 18, 1. Research Alchemy and 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.
    Refer to Exhibit 3.20.13–8 for TC 59X Closing Code explanations.

3.20.13.4.7.7  (01-01-2009)
Form 4251 Charge-Out Procedures

  1. Form 4251, Return Charge-Out, is used to locate tax returns in a Service Center 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. 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.

    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.
    4. If the return has been sent back to Files, submit a second request.
    the Form 4251 indicates the return(s) is charged out to Statistics of Income (SOI), 1. Request the document from SOI following local procedures.
    2. If the return is not in SOI and has been refiled, inform requester the return is unavailable.
    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.
    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.

    Note:

    Returns are destroyed seven years after filing.

3.20.13.4.8  (01-01-2009)
Fee Charges for Returns Open for Public Inspection

  1. An officer of an exempt organization that requests a copy of his/her own EO return must pay a photocopy fee of $39.00 as listed on Form 4506. If they do not want to pay the $39.00, then a redacted copy will be provided.

  2. Third party requests from commercial users must pay $.20 per page.

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

    • 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 fashion to avoid paying the $.20 per page after the first 100 free pages, combine the requests and charge as though it were one request.

3.20.13.4.8.1  (01-01-2009)
Exceptions to Fee Charges

  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 or state government agencies.

3.20.13.4.8.2  (01-01-2009)
Billing Procedures for Copies of EO Returns

  1. Count the number of pages and compute the amount due based on fee schedule above. 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. If the requester is billed, record the amount due and request date on the EOPC Payment Request Report. This information must be provided to the unit manager or lead and entered on the same day the Form 2860 is issued to the requester.

    Billing Procedures

    If Then
    the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 1. Fill the request, but do not request payment.
    2. Send copies of returns and 3983C letter or Form 13873 or Notice 1354 (If applicable) to the requester.
    4. Close case file.
    the amount due is $10.01 to $249.99, 1. Fill the request.
    2. Prepare and send Form 2860 and 3983C letter, Form 13873 or Notice 1354 (If applicable), along with copies of the returns to the requester.
    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).
    5. If payment is not received, record the name of the requester on the Bad Payor list.
    the amount due is $250.00 or more, 1. Do not send copies of the returns.
    2. Prepare Form 2860 and 3983C letter or Form 13873 (if applicable) and send to requester.
    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).
    5. If payment is not received, destroy the copies.

  4. If a payment is received, refer to IRM 3.20.13.4.8.4 below for payment processing procedures.

    Reminder:

    Do not send copies of returns until full payment is received if balance due is over $250.00.

3.20.13.4.8.3  (01-01-2009)
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.

    1. Annotate " For Deposit to RACS Account 20–3220 " on top of Form 2860. Include Building, Mail Stop, and IDRS employee number on Form 2860

    2. Include any payment(s) previously received on Form 2860.

    3. Send Parts 1 and 2 of Form 2860 with copies of return (if balance due is $10.01 - $249.99) to requester. If amount due is $250.00 or more, send only the Form 2860 and 3983C letter or Form 13873.

    4. Staple Part 3 of Form 2860 to front of case file and annotate action taken on the history control sheet and IDRS.

    5. Suspense case for 45 days (30 days response time, 15 to purge the case).

    Note:

    Deposit instructions can be found in IRM 3.8.45, Manual Deposit Process.

3.20.13.4.8.4  (01-01-2009)
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 days response time and 15 day to purge case).

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

    Payment Processing Procedures

    If And Then
    full payment is received within the 45-day suspense period, the amount due is over $250.00, 1. Pull original request from the suspense file and associate it with the remittance copy of Form 2860.
    2. Send copies of the returns and 3983C letter, Form 13873 or Notice 1354 (if applicable), to the requester.
    3. Annotate the payment amount and received date on the EOPC Payment Request Report.
    4. Close case file and place on Money Wall.
    a partial payment is received within the 45-day suspense period, 1. Pull original request from the suspense file, and associate it with the remittance copy of Form 2860.
    2. Annotate the 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 or Form 13873 (if applicable), along with the second Form 2860 to the requester.Do not 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. Add requester to the Bad Payer list and place the case in the EOPC Payment Request Report file.
    4. Retain copies of the returns for an additional 30 days pending a late reply. After 30 days, the copies can l be destroyed.

    Reminder:

    Do not send copies of the returns to the requester if the balance due is over $250.00.

    If And Then
    full or partial payment is received within the 45-day suspense period, the amount due is $10.00 - $249.99 and copies of returns were previously sent to the requester with initial billing, 1. Pull case from suspense file.
    2. Annotate payment amount and date received on the EOPC Payment Request Report and case history sheet.
    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 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. Add requester to the Bad Payer list and place the case in the EOPC Payment Request Report file.
    full or partial payment is notreceived within the 45-day suspense period, 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. Add requester to the Bad Payer list and place the case in the EOPC Payment Request Report file.
    remittance is received after the 45-day suspense period, 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 until paid in full.
    4. Do not issue a second Form 2860 for remaining balance due.

3.20.13.4.9  (01-01-2009)
Refunding Photocopy Fees for Copies of Paper EO Returns

  1. Occasionally, it may be necessary to refund a requester's payment when:

    • The photocopy fee is prepaid and a copy of the return can not be provided;

    • Any portion of the photocopy fee was overpaid; or

    • The prepaid photocopy fee request is rejected.

  2. 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 MITS Systems Administrator, or from the National RAIVS Analyst). Take the following actions when a refund must be issued.

    1. Refer case file to unit lead.

    2. Verify payment has posted.

    3. 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. 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, the order has not or can not be filled, 1. Verify the payment has posted.
    2. Refer case to the unit lead for issuance of a manual refund. (See IRM 3.5.20.12.10.1 for additional information).
    the refund request is for a prepaid order that was previously shipped to the requester, the requester states the wrong returns were provided, 1. Inform requester a refund can not be issued for returns that were previously sent to them. However, we will provide copies of the correct returns at no additional charge.

3.20.13.4.10  (01-01-2009)
Requests for CDs/DVDs

  1. 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.

    • 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 nine index fields (EIN, tax period, taxpayer name, state, ZIP code, type of return, subsection code, and total 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 nine 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

  4. A sample DVD is available upon request in either the "raw" or "alchemy" format. The cost for a sample DVD is $12. Sample CDs are no longer available. The sampling is a statistical sample of Form Form 990 and Form 990-EZ imaged files.

  5. There are no refunds or exchanges on CD\//DVD orders unless:

    • The customer can not 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.

    Forms(s) Price for Filing Year(s) Available Price for Complete Set of CDs Price for Complete Set of DVDs CD(s) by Individual State Per Year DVD(s) by Individual State Per Year
    990 or
    990-EZ     		2000 $1,555 N/A N/A N/A
    2001 $1,555 N/A N/A N/A
    2002 $1,555 N/A $48 N/A
    2003 $1,555 N/A $48 N/A

    Note:

    CD/DVDs for 2000 to 2004 contain only images for Form 990 and Form 990-EZ section 501(c)(3) organizations.
    990 or
    990-EZ     		2004 N/A $936 $80 N/A
    2005 N/A $1,440 $80 N/A
    2006 N/A $1,440 $80 N/A
    2007 N/A $1,440 N/A $48
    2008 N/A $1,868 N/A $60
    2009 N/A $2,100 N/A $60

    Note:

    Prior to April 1, 2005, CDs/DVDs for Form 990 and Form 990-EZ contain 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 1999
    2000
    2001
    2002
    2003     		$530 N/A $24 N/A
    2004
    2005
    2006
    2007     		N/A $432 N/A $12
    2008
    2009     		N/A $452 N/A $12
    990-T 2009 N/A $48 N/A $12

  8. Images are also available on DVDs for the following forms. Since these images are not generally requested, the price is determined based on the volume of images requested. The cost is $12.00 per DVD.

    • Form 990 or Form 990-EZ section 527 (political) 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.

  9. Requests for CDs/DVDs must be received on a Form 4506-A with the required user fee. The request must contain the following information:

    • Name of organization requesting CD/DVDs and employee name (if applicable) or individual requester's 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 2003 CDs for Forms 990" or "Complete set of 2008 DVDs for Forms 990-PF."

    Note:

    All CD/DVD requests must be prepaid.

  10. SOI will replicate the requested CDs/DVDs, package, and return to EO Photocopy. EO Photocopy will ship CDs/DVDs to requester.

3.20.13.4.10.1  (01-01-2009)
SOI-SEIN-ORDERS Application

  1. A program was created by SOI which allows specific DVD customer information to be entered to its database in order to fill requests for copies of CD/DVD. The "SOI-SEIN-ORDERS" is completed by the unit lead as CD/DVD requests are received. Form 5081 is required and must be approved prior to accessing the system.

  2. The program allows specific information to be entered such as:

    • IRS receive date

    • Type of request (Alchemy or raw)

    • Year(s) requested

    • Amount paid

    • Completion date

  3. The status of each request can be checked regularly and all customer contact information is also stored on the database.

3.20.13.4.11  (01-01-2009)
EO Photo Copy Technical Software Assistance Procedures

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

  2. Refer to the procedures outlined below when a call relating to this issue is received.

    1. Inform the caller you are unable to assist him/her with the technical issue.

    2. 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.

    3. 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. Once the pertinent information is secured, the unit lead will E-mail (via secured messaging) the information directly to the SOI IT specialist. Refer to local agreement for SOI’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).

3.20.13.5  (01-01-2009)
EO Photocopy Reports

  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.

3.20.13.5.1  (01-01-2009)
SOI-SEIN-ORDER Report

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

  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. 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.

3.20.13.5.2  (01-01-2009)
Comparison Report

  1. The Comparison report records the total number of requests received and returns copied for both current and prior years. This report must be completed weekly and is available on a shared drive. Data recorded on the Comparison 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.

  2. The report includes the following information:

    • Total number of requests received

    • Total number of returns copied

    • Total number of requests from the media

    • Total number of returns copied for the media

3.20.13.5.3  (01-01-2009)
EO Photocopy Payment Request Report

  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:

    • Requester's name;

    • Taxpayer Identification Number (if provided);

    • 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; and

    • Balance due.

  2. The report must be updated regularly based on the response to billing inquiries. The report is located on a shared drive where information can be updated as needed. Authorization to the shared drive is limited to the RAIVS manager and lead.

Exhibit 3.20.13-1  (01-01-2009)
Disclosure

DO NOT disclose the following forms.

FORM TITLE
990-BL Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons
1120-C
(formally 990-C) 		Farmers' Cooperative Association Income Tax Return
990-T Exempt Organization Business Income Tax Return (non 501(c)(3) organizations)
1023 Application for Recognition of Exemption under Section 501(c)(3), unless the account has received an approved status.
1024 Application for Recognition of Exemption under Section 501(a), unless the account has received an approved status.
1028 Application for Recognition of Exemption under Section 521, unless the account has received an approved status
1040 Individual Income Tax Return
1120 U.S. Corporation Income Tax Return
4720 Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC, unless the 527 box is checked or the form if filed by a private foundation.
5227 Schedule A Split Interest Trust
6069 Return of Excise Tax on Excess Contribution to Black lung Benefit Trust (under Section 4953)
8282 Donee Information Return, unless the 527 box is checked.
8283 Noncash Charitable Contributions, unless the 527 box is checked.
5768 Election/Revocation of Election by an Eligible Sec. 501(c)(3) Organization to Make Expenditures to influence legislation
Form 8621 Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund

DO NOT disclose the following Information.

FORM INFORMATION
990 or 990-EZ Contributor Names and Addresses

Note:

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

 
 
 

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

FORM INFORMATION IMAGE / REDACT / RESTRICT
990, 990-EZ, 990-PF, 990-T or 5227 IRS Prepared Returns Not imaged
Substitutes for Returns (SFR) Not imaged
Secured Delinquent Returns Imaged and all marks indicating the return was secured are redacted.
Dummy Returns Not imaged
Internally prepared documents Not imaged
IRS Edit Sheets Not imaged
IRS CP Notices Imaged but restricted
Correspondence (IRS letters to and from the taxpayer) Imaged but restricted
Any indication the return is under investigation Redacted
Any indication of a delinquency status, i.e. the word "delinquent" stamped or written on the face of the return Redacted
IRS Coding indicating a payment was received with the return Redacted
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Redacted

Exhibit 3.20.13-2  (01-01-2009)
EO Status Codes

Code Description Required to File ? Response if Return not Found
00 or blank EO section established without a status. Yes Unavailable
01 Unconditional Exemption – Active Yes Unavailable
02 Conditioned Exemption – Active Yes Unavailable
06 State University Filing 990-T – Active Yes Not Open for Public Inspection
07 Church Filing a Form 990-T – Active Yes Not Open for Public Inspection
10 Pre-Examination of Church – Active If filed, fill request. Not Required
11 School Certification – Active Yes Unavailable
12 Formal Exemption not granted filing EO – Active If filed, fill request Unavailable
18 Temp. Revocation required to file 990-PF – Active Yes Unavailable
19 Revocation Private FDN required to file 990-PF – Active Yes Unavailable
20 Termination (out of business) – Inactive If filed, fill request Not Exempt
21 Unable to locate – Inactive/Active If filed, fill request Unavailable
22 Revocation – Inactive No Terminated
23 Revocation – Inactive If filed, fill request Not Required
24 507(b)1(a) Termination – Inactive If filed, fill request Not Required
25 507(b)1(b) Termination – Inactive If filed, fill request Not Required
26 Termination Merger — Inactive If filed, fill request Term/Not EO
28 No longer a member of a group ruling Not EO Ask for Group Ruling
29 Group Ruling has been dissolved If filed, fill request Not required
30 Group Ruling has been dissolved If filed, fill request Not required
31 Group Ruling has been dissolved If filed, fill request Not required
32 (Obsolete January 1, 2008)
Non-responder to CP 140/141 - applicable to tax periods 200612 &prior. 		If filed, fill request Unavailable
33 Foreign Private Foundation described in IRC 4848(b) If filed, fill request Unavailable
34 Political Organization Yes Unavailable
35 Canadian Charity If filed, fill request Unavailable
36 No formal exemption If filed, DO NOT send Unavailable
40 Application pending, no exemption — Inactive If filed, fill request Not Required
41 No reply, no exemption If filed, DO NOT send Not EO
42 Extension Filed, no exemption If filed, DO NOT send Not EO
70 Denied, no exemption If filed, DO NOT send Not EO
71 Incomplete application, no exemption If filed, DO NOT send Not EO
72 Refusal to Rule, no exemption If filed, DO NOT send Not EO
97 Revocation due to failure to file Form 990-N for three years If filed, DO NOT send Not EO
98 Terrorist Organization Yes

Note:

Refer to OFAC procedures located in IRM 3.20.13.4.1.

 Unavailable
99 Dump code - No exemption (prior EO status codes 22, 41 or 70-72) If filed, DO NOT send Not EO

Exhibit 3.20.13-3  (01-01-2009)
Filing Requirements

Codes Description Required to File Response if Return Not Found
01 Gross receipts exceeding $25,000 Yes Unavailable
02 Gross Receipts under $25,000 If filed, send. Not Required
03 Group Return Filer No Filed under group
04 501(c)(21) Filing 990-BL   Not Open to Public Inspection
06 501(c) Church If filed, send Not Required
07 501(c)(1) Government Instrumentality If filed, send Not Required
09 Denied, failed to establish If filed, DO NOT send Not Required
13 Religious organization If filed, send Not Required
14 Instrumentality State Political If filed, send Not Required

Exhibit 3.20.13-4  (01-01-2009)
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)
09 1 Voluntary employees' beneficiary association Non-Governmental IRC 501(c)(9)
09 2 Voluntary employees' beneficiary association Governmental IRC 501(c)(9)
10 1 Domestic fraternal society and association IRC 501(c)(10)
11 1 Teachers retirement fund association IRC 501(c)(11)
12 1 Benevolent life insurance association IRC 501(c)(12)
12 2 Mutual ditch or irrigation company IRC 501(c)(12)
12 3 Mutual or cooperative telephone company IRC 501(c)(12)
12 4 Organization like those on three preceding lines IRC 501(c)(12)
13 1 Burial association IRC 501(c)(13)
13 2 Cemetery company IRC 501(c)(13)
14 1 Credit union IRC 501(c)(14)
14 2 Other mutual corporation or association IRC 501(c)(14)
15 1 Mutual insurance company or association other than life/marine IRC 501(c)(15)
16 1 Corporation financing operation IRC 501(c)(16)
17 1 Supplemental unemployment benefit Trust or plan IRC 501(c)(17)
18 1 Employee funded pension trust created before June 25, 1959. IRC 501(c)(18)
19 1 Post or organization of war veterans IRC 501(c)(19)
20 1 Legal service IRC 501(c)(20)
21 1 Black lung benefit trust IRC 501(c)(21)
22 1 Multi-employer pension plan IRC 501(c)(22)
23 1 Veterans association founded before 1880. IRC 501(c)(23)
24 1 Trust described in IRC 4049 of ERISA IRC 501(c)(24)
25 1 Title holding company for pensions, etc. IRC 501(c)(25)
26 1 State sponsored high risk health insurance organization IRC 501(c)(26)
27 1 State sponsored workers' compensation insurance IRC 501(c)(27)
28 1 National Railroad Retirement Investment Trust IRC 501(c)(28)
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 3.20.13-5  (01-01-2009)
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

Exhibit 3.20.13-6  (01-01-2009)
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 3.20.13-7  (01-01-2009)
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 		IND
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

Note:

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

 CRAT Ministry
/Ministries 		MNSTR
Charitable Lead Annuity Trust

Note:

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

 CLAT Mountain MTN
Charitable Remainder Trust

Note:

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

 CRT Non-exempt Charitable Trust NECT
Charitable Remainder Unitrust

Note:

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

 CRUT National/s NATL
Charitable Lead Trust

Note:

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

 CLT Organization/s
Organizational 		ORG
Charitable Lead Unitrust

Note:

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

 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/Co-operative 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
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 Association YMCA
Group/s GRP Young Women's Christian Association YWCA
Government/
Governmental 		GOV    
Historic/Historical HIST    
Hospital HOSP    

Exhibit 3.20.13-8  (01-01-2009)
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

Exhibit 3.20.13-9  (01-01-2009)
Filing Requirement Codes

EO Filing Requirements
Form 990 and 990EZ - Organization Exempt from Income Tax
00 Not required to file
01 Required to file Form 990 (Gross receipts over $25,000)
02 Not required to file Form 990 (Gross receipts of $25,000 or less)
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 Exempt Organization Business Income Tax Return
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 Split-Interest Trust Information Return
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 Private Foundation Exempt From Income Tax
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.
Form 1041A - Trust Accumulation of Charitable, etc., Amounts
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 - Initial Excise Taxes on Private Foundation
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 U.S. Corporation Income Tax Return
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 1120-S required
03 Form 1120-L required
04 Form 1120-PC required
06 Form 1120-F 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 1120-H required
11 Form 1120-ND required
14 Subsidiary Organization. Return not required to be mailed or filed.
15 Form 1120-FSC required
16 Form 1120-DF required
17 Form 1120-RIC 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.

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