Field Definitions - TDahlberg/nonprofit_data GitHub Wiki

FIELD DEFINITIONS

EMPLOYER IDENTIFICATION NUMBER (EIN)

Employer Identification Number (EIN) is a nine digit number assigned by the IRS to identify a particular organization’s account.

IN CARE OF NAME

In Care Of Name is the person (officer, director, etc.) to whose attention any correspondence should be directed.

GROUP EXEMPTION NUMBER (GEN)

This is a four-digit internal number assigned to central/parent organizations holding group exemption letters.

AFFILIATION CODE

Affiliation Code defines the organizational grouping. Code Description

  • 1 Central - This code is used if the organization is a central type organization (no group exemption) of a National, Regional or Geographic grouping of organizations.
  • 2 Intermediate - This code is used if the organization is an intermediate organization (no group exemption) of a National, Regional or Geographic grouping of organizations (such as a state headquarters of a national organization).
  • 3 Independent - This code is used if the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations).
  • 6 Central - This code is used if the organization is a parent (group ruling) and is not a church or 501(c)(1) organization.
  • 7 Intermediate - This code is used if the organization is a group exemption intermediate organization of a National, Regional or Geographic grouping of organizations.
  • 8 Central - This code is used if the organization is a parent (group ruling) and is a church or 501(c)(1) organization.
  • 9 Subordinate - This code is used if the organization is a subordinate in a group ruling.

SUBSECTION CODE AND CLASSIFICATION CODE

Subsection Codes are the codes shown under section 501(c) of the Internal Revenue Code of 1986, which define the category under which an organization may be exempt. A table of subsection and classification codes (which reflects a further breakdown of the Internal Revenue Code subsections) can be found in the section entitled "Table of EO Subsection and Classification Codes" (below). One to four different classification codes may be present.

RULING DATE

This is the month and year (YYYYMM) on a ruling or determination letter recognizing the organization's exempt status.

DEDUCTIBILITY CODE

Deductibility Code signifies whether contributions made to an organization are deductible. Code Description:

  • 1 Contributions are deductible.
  • 2 Contributions are not deductible.
  • 4 Contributions are deductible by treaty (foreign organizations).

FOUNDATION CODE

  • 00 All organizations except 501(c)(3)
  • 02 Private operating foundation exempt from paying excise taxes on investment income
  • 03 Private operating foundation (other)
  • 04 Private non-operating foundation
  • 09 Suspense
  • 10 Church 170(b)(1)(A)(i)
  • 11 School 170(b)(1)(A)(ii)
  • 12 Hospital or medical research organization 170(b)(1)(A)(iii)
  • 13 Organization which operates for benefit of college or university and is owned or operated by a governmental unit 170(b)(1)(A)(iv)
  • 14 Governmental unit 170(b)(1)(A)(v)
  • 15 Organization which receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi)
  • 16 Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt purposes. 509(a)(2)
  • 17 Organizations operated solely for the benefit of and in conjunction with organizations described in 10 through
  • 16 above. 509(a)(3)
  • 18 Organization organized and operated to test for public safety 509(a)(4)
  • 21 509(a)(3) Type I
  • 22 509(a)(3) Type II
  • 23 509(a)(3) Type III functionally integrated
  • 24 509(a)(3) Type III not functionally integrated

TYPE OF ORGANIZATION CODE

  • 1 Corporation
  • 2 Trust
  • 3 Co-operative
  • 4 Partnership
  • 5 Association

ADVANCE RULING EXPIRATION DATE

Elimination of the Advance Ruling Process

On September 9, 2008, the IRS issued temporary Income Tax Regulations, which eliminate the advance ruling process for a section 501(c)(3) organization. Under the new regulations, a new 501(c)(3) organization will be classified as a publicly supported charity, and not a private foundation, if it can show that it reasonably can be expected to be publicly supported when it applies for tax-exempt status.

Under the old regulations, an organization that wanted to be recognized by the IRS as a publicly supported charity instead of a private foundation had to go through an extended two-step process. First, the organization had to declare that it expected to be publicly supported on an on-going basis. Then, after five years, it had to file Form 8734, Support Schedule for Advance Ruling Period, showing the IRS that it actually met the public support test. If it didn't meet the test, it was designated a tax-exempt private foundation and would be subject to stricter rules.

The new rules no longer require the organization to file Form 8734 after completing its first five tax years. Moreover, the organization retains its public charity status for its first five years regardless of the public support actually received during that time. Instead, beginning with the organization's sixth taxable year, it must establish that it meets the public support test by showing that it is publicly supported on its Schedule A to Form 990, Return of Organization Exempt From Income Tax. Transition rules apply to organizations that have previously received advance rulings.

EXEMPT ORGANIZATION STATUS CODE

The EO Status Code defines the type of exemption held by the organization. The following is a list of EO status codes and their definitions included in these files:

  • 01 Unconditional Exemption
  • 02 Conditional Exemption
  • 12 Trust described in section 4947(a)(2) of the IR Code
  • 25 Organization terminating its private foundation status under section 507(b)(1)(B) of the Code

TAX PERIOD

This is the tax period of the latest return filed (YYYYMM).

ASSET CODE

Asset Codes relate to the book value amount of assets shown on the most recent Form 990 series return filed by the organization. See table below.

INCOME CODE

Income Codes relate to the amount of income shown on the most recent Form 990 series return filed by the organization. See table below.

ASSET CODE/INCOME CODE TABLE

Code Description($)

  1. 0
  2. 1 to 9,999
  3. 10,000 to 24,999
  4. 25,000 to 99,999
  5. 100,000 to 499,999
  6. 500,000 to 999,999
  7. 1,000,000 to 4,999,999
  8. 5,000,000 to 9,999,999
  9. 10,000,000 to 49,999,999
  10. 50,000,000 to greater

FILING REQUIREMENT CODE

This indicates the primary return(s) the organization is required to file. Code Form Numbers

  • 01 990 (all other) or 990EZ return
  • 02 990 - Required to file Form 990-N - Income less than $25,000 per year
  • 03 990 - Group return
  • 04 990 - Required to file Form 990-BL, Black Lung Trusts
  • 06 990 - Not required to file (church)
  • 07 990 - Government 501(c)(1)
  • 13 990 - Not required to file (religious organization)
  • 14 990 - Not required to file (instrumentalities of states or political subdivisions)
  • 00 990 - Not required to file (all other)

PF FILING REQUIREMENT CODE

Code Form Numbers

  • 1 990-PF return
  • 0 No 990-PF return

ACCOUNTING PERIOD

This designates the accounting period or fiscal year ending date (Jan - Dec) of the organization (MM).

ASSET AMOUNT

Asset Amount is an amount from the most recent Form 990 series return filed by the organization. Asset Amount is the Book Value Total Assets End of Year - PART X Balance Sheet Line 16 Col. (B) shown on the Form 990. This field is also from PART II, Line 25, Col. (B) EOY on Form 990EZ and PART II, Line 16, Col. (b) on Form 990PF. This field is dollars only.

INCOME AMOUNT

Income Amount is a computer generated amount from the most recent Form 990 series return filed by the organization. Income Amount is computer generated using PART I, Total Revenue Line 12 and adding "back in" the expense items, i.e. Line 6b (Rental Expenses) shown on the Form 990 return. On Form 990EZ it is generated using PART I, Line 9 and adding "back in" the expense items, i.e. Line 5b (Cost or Other Basis Expenses). Income Amount for Form 990PF is generated using Part I, Line 10b (Cost of Goods) and adding Part I, Line 12, Col. (A) (Total Revenue Col. A) and Part IV, Line 1, Col. (G) (Cost or Other Basis). This field is dollars only.

FORM 990 REVENUE AMOUNT

Amount from Form 990, Part 1, Line 12, or Part 1, Line 9, of Form 990EZ.

SORT NAME LINE (SECONDARY NAME LINE)

Sort Name Line is another name under which the organization does business. Also used for trade names, chapter names, or local numbers for subordinate organizations of group rulings.

TABLE OF EO SUBSECTION AND CLASSIFICATION CODES

Subsection Classification Description

  • 01 1 Government Instrumentality
  • 02 1 Title-Holding Corporation
  • 03 1 Charitable Organization
  • 03 2 Educational Organization
  • 03 3 Literary Organization
  • 03 4 Organization to Prevent Cruelty to Animals
  • 03 5 Organization to Prevent Cruelty to Children
  • 03 6 Organization for Public Safety Testing
  • 03 7 Religious Organization
  • 03 8 Scientific Organization
  • 04 1 Civic League
  • 04 2 Local Association of Employees
  • 04 3 Social Welfare Organization
  • 05 1 Agricultural Organization
  • 05 2 Horticultural Organization
  • 05 3 Labor Organization
  • 06 1 Board of Trade
  • 06 2 Business League
  • 06 3 Chamber of Commerce
  • 06 4 Real Estate Board
  • 07 1 Pleasure, Recreational, or Social Club
  • 08 1 Fraternal Beneficiary Society, Order or Association
  • 09 1 Voluntary Employees' Beneficiary Association (Non-Govt. Emps.)
  • 09 2 Voluntary Employees' Beneficiary Association (Govt. Emps.)
  • 10 1 Domestic Fraternal Societies and Associations
  • 11 1 Teachers Retirement Fund Assoc.
  • 12 1 Benevolent Life Insurance Assoc.
  • 12 2 Mutual Ditch or Irrigation Co.
  • 12 3 Mutual Cooperative Telephone Co.
  • 12 4 Organization Like Those on Three Preceding Lines
  • 13 1 Burial Association
  • 13 2 Cemetery Company
  • 14 1 Credit Union
  • 14 2 Other Mutual Corp. or Assoc.
  • 15 1 Mutual Insurance Company or Assoc. Other Than Life or Marine
  • 16 1 Corp. Financing Crop Operations
  • 17 1 Supplemental Unemployment Compensation Trust or Plan
  • 18 1 Employee Funded Pension Trust (Created Before 6/25/59)
  • 19 1 Post or Organization of War Veterans
  • 20 1 Legal Service Organization
  • 21 1 Black Lung Trust
  • 22 1 Multiemployer Pension Plan
  • 23 1 Veterans Assoc. Formed Prior to 1880
  • 24 1 Trust Described in Sect. 4049 of ERISA
  • 25 1 Title Holding Co. for Pensions, etc.
  • 26 1 State-Sponsored High Risk Health Insurance Organizations
  • 27 1 State-Sponsored Workers' Compensation Reinsurance
  • 29 1 ACA 1322 Qualified Nonprofit Health Insurance Issuers
  • 40 1 Apostolic and Religious Org. (501(d))
  • 50 1 Cooperative Hospital Service Organization (501(e))
  • 60 1 Cooperative Service Organization of Operating Educational Organization (501(f))
  • 70 1 Child Care Organization (501(k))
  • 71 1 Charitable Risk Pool
  • 81 1 Qualified State-Sponsored Tuition Program
  • 92 1 4947(a)(1) - Private Foundation (Form 990PF Filer)

ACTIVITY CODES

An organization formerly listed up to three activity codes on application Forms 1023 and 1024. These are codes which reflect an organization's purposes, activities, operations, or type. From one to three activity codes may be in this field. Note: activity codes became obsolete with the adoption of the National Taxonomy of Exempt Entity (NTEE) coding system in January 1995. However, organizations determined to be exempt prior to that date will reflect the activity codes previously assigned.

Religious Activities

  • 001 Church, synagogue, etc
  • 002 Association or convention of churches
  • 003 Religious order
  • 004 Church auxiliary
  • 005 Mission
  • 006 Missionary activities
  • 007 Evangelism
  • 008 Religious publishing activities
  • -- Book store (use 918)
  • -- Genealogical activities (use 094)
  • 029 Other religious activities

Schools, Colleges and Related Activities

  • 030 School, college, trade school, etc.
  • 031 Special school for the blind, handicapped, etc
  • 032 Nursery school
  • -- Day care center (use 574)
  • 033 Faculty group
  • 034 Alumni association or group
  • 035 Parent or parent-teachers association
  • 036 Fraternity or sorority
  • -- Key club (use 323)
  • 037 Other student society or group
  • 038 School or college athletic association
  • 039 Scholarships for children of employees
  • 040 Scholarships (other)
  • 041 Student loans
  • 042 Student housing activities
  • 043 Other student aid
  • 044 Student exchange with foreign country
  • 045 Student operated business
  • -- Financial support of schools, colleges, etc. (use 602)
  • -- Achievement prizes or awards (use 914)
  • -- Student bookstore (use 918)
  • -- Student travel (use 299)
  • -- Scientific research (see Scientific Research Activities)
  • 046 Private school
  • 059 Other school related activities

Cultural, Historical of Other Educational Activities

  • 060 Museum, zoo, planetarium, etc.
  • 061 Library
  • 062 Historical site, records or reenactment
  • 063 Monument
  • 064 Commemorative event (centennial, festival, pageant, etc.)
  • 065 Fair
  • 088 Community theatrical group
  • 089 Singing society or group
  • 090 Cultural performances
  • 091 Art exhibit
  • 092 Literary activities
  • 093 Cultural exchanges with foreign country
  • 094 Genealogical activities
  • -- Achievement prizes awards (use 914)
  • -- Gifts or grants to individuals (use 561)
  • -- Financial support of cultural organizations (use 602)
  • 119 Other cultural or historical activities

Other Instructions and Training Activities

  • 120 Publishing activities
  • 121 Radio or television broadcasting
  • 122 Producing films
  • 123 Discussion groups, forums, panels lectures, etc.
  • 124 Study and research (non-scientific)
  • 125 Giving information or opinion (see also Advocacy)
  • 126 Apprentice training
  • -- Travel tours (use 299)
  • 149 Other instruction and training

Health Services and Related Activities

  • 150 Hospital
  • 151 Hospital auxiliary
  • 152 Nursing or convalescent home
  • 153 Care and housing for the aged (see also 382)
  • 154 Health clinic
  • 155 Rural medical facility
  • 156 Blood bank
  • 157 Cooperative hospital service organization
  • 158 Rescue and emergency service
  • 159 Nurses register or bureau
  • 160 Aid to the handicapped (see also 031)
  • 161 Scientific research (diseases)
  • 162 Other medical research
  • 163 Health insurance (medical, dental, optical, etc.)
  • 164 Prepared group health plan
  • 165 Community health planning
  • 166 Mental health care
  • 167 Group medical practice association
  • 168 In-faculty group practice association
  • 169 Hospital pharmacy, parking facility, food services, etc.
  • 179 Other health services

Scientific Research Activities

  • 180 Contact or sponsored scientific research for industry
  • 181 Scientific research for government
  • -- Scientific research (diseases)(use 161)
  • 199 Other scientific research activities

Business and Professional Organizations

  • 200 Business promotion (chamber of commerce, business league, etc.
  • 201 Real estate association
  • 202 Board of trade
  • 203 Regulating business
  • 204 Promotion of fair business practices
  • 205 Professional association
  • 206 Professional association auxiliary
  • 207 Industry trade shows
  • 208 Convention displays
  • -- Testing products of public safety (use 905)
  • 209 Research, development and testing
  • 210 Professional athletic league
  • -- Attracting new industry (use 403)
  • -- Publishing activities (use 120)
  • -- Insurance or other benefits for members (see Employee or Membership Benefit Organizations)
  • 211 Underwriting municipal insurance
  • 212 Assigned risk insurance activities
  • 213 Tourist bureau
  • 229 Other business or professional group

Farming and Related Activities

  • 230 Farming
  • 231 Farm bureau
  • 232 Agricultural group
  • 233 Horticultural group
  • 234 Farmers cooperative marketing or purchasing
  • 235 Farmers cooperative marketing or purchasing
  • -- FFA, FHA, 4-H club, etc (use 322)
  • -- Fair (use 065)
  • 236 Dairy herd improvement association
  • 237 Breeders association
  • 249 Other farming and related activities

Mutual Organizations

  • 250 Mutual ditch, irrigation, telephone, electric company or like organization
  • 251 Credit union
  • 252 Reserve funds or insurance for domestic building and loan association, cooperative bank, or mutual savings bank
  • 253 Mutual insurance company
  • 254 Corporation organized under an Act of Congress (see also use (904)
  • -- Farmers cooperative marketing or purchasing (use 234)
  • -- Cooperative hospital service organization (use 157)
  • 259 Other mutual organization

Employee of Membership Benefit Organizations

  • 260 Fraternal Beneficiary society, order, or association
  • 261 Improvement of conditions of workers
  • 262 Association of municipal employees
  • 263 Association of employees
  • 264 Employee or member welfare association
  • 265 Sick, accident, death, or similar benefits
  • 266 Strike benefits
  • 267 Unemployment benefits
  • 268 Pension or retirement benefits
  • 269 Vacation benefits
  • 279 Other services or benefits to members or employees

Sports, Athletic Recreational and Social Activities

  • 280 Country club
  • 281 Hobby club
  • 282 Dinner club
  • 283 Variety club
  • 284 Dog club
  • 285 Women's club
  • -- Garden club (use 356)
  • 286 Hunting or fishing club
  • 287 Swimming or tennis club
  • 288 Other sports club
  • -- Boys Club, Little League, etc (use 321)
  • 296 Community center
  • 297 Community recreational facilities (park, playground, etc)
  • 298 Training in sports
  • 299 Travel tours
  • 300 Amateur athletic association
  • -- School or college athletic association (use 038)
  • 301 Fundraising athletic or sports event
  • 317 Other sports or athletic activities
  • 318 Other recreational activities
  • 319 Other social activities

Youth Activities

  • 320 Boy Scouts, Girl Scouts, etc.
  • 321 Boys Club, Little League, etc.
  • 322 FFA, FHA, 4-H club, etc.
  • 323 Key club
  • 324 YMCA, YWCA, YMCA, etc.
  • 325 Camp
  • 326 Care and housing of children (orphanage, etc)
  • 327 Prevention of cruelty to children
  • 328 Combat juvenile delinquency
  • 349 Other youth organization or activities

Conservation, Environmental and Beautification Activities

  • 350 Preservation of natural resources (conservation)
  • 351 Combating or preventing pollution (air, water, etc)
  • 352 Land acquisition for preservation
  • 353 Soil or water conservation
  • 354 Preservation of scenic beauty
  • -- Litigation (see Litigation and Legal Aid Activities)
  • -- Combat community deterioration (use 402)
  • 355 Wildlife sanctuary or refuge
  • 356 Garden club
  • 379 Other conservation, environmental or beautification activities

Housing Activities

  • 380 Low-income housing
  • 381 Low and moderate income housing
  • 382 Housing for the aged (see also 153)
  • -- Nursing or convalescent home (use 152)
  • -- Student housing (use 042)
  • -- Orphanage (use 326)
  • 398 Instruction and guidance on housing
  • 399 Other housing activities

Inner City or Community Activities

  • 400 Area development, redevelopment of renewal
  • -- Housing (see Housing Activities
  • 401 Homeowners association
  • 402 Other activity aimed t combating community deterioration
  • 403 Attracting new industry or retaining industry in an area
  • 404 Community promotion
  • -- Community recreational facility (use 297)
  • -- Community center (use 296)
  • 405 Loans or grants for minority businesses
  • -- Job training, counseling, or assistance (use 566)
  • -- Day care center (use 574)
  • -- Referral service (social agencies) (use 569)
  • -- Legal aid to indigents (use 462)
  • 406 Crime prevention
  • 407 Voluntary firemen's organization or auxiliary
  • -- Rescue squad (use 158)
  • 408 Community service organization
  • 429 Other inner city or community benefit activities

Civil Rights Activities

  • 430 Defense of human and civil rights
  • 431 Elimination of prejudice and discrimination (race, religion, sex, national origin, etc)
  • 432 Lessen neighborhood tensions 449 Other civil rights activities

Litigation and Legal Aid Activities

  • 460 Public interest litigation activities
  • 461 Other litigation or support of litigation
  • 462 Legal aid to indigents
  • 463 Providing bail
  • 465 Plan under IRC section 120

Legislative and Political Activities

  • 480 Propose, support, or oppose legislation
  • 481 Voter information on issues or candidates
  • 482 Voter education (mechanics of registering, voting etc.)
  • 483 Support, oppose, or rate political candidates
  • 484 Provide facilities or services for political campaign activities
  • 509 Other legislative and political activities

Advocacy Attempt to influence public opinion concerning:

  • 510 Firearms control
  • 511 Selective Service System
  • 512 National defense policy
  • 513 Weapons systems
  • 514 Government spending
  • 515 Taxes or tax exemption
  • 516 Separation of church and state
  • 517 Government aid to parochial schools
  • 518 U.S. foreign policy
  • 519 U.S. military involvement
  • 520 Pacifism and peace
  • 521 Economic-political system of U.S.
  • 522 Anti-communism
  • 523 Right to work
  • 524 Zoning or rezoning
  • 525 Location of highway or transportation system
  • 526 Rights of criminal defendants
  • 527 Capital punishment
  • 528 Stricter law enforcement
  • 529 Ecology or conservation
  • 530 Protection of consumer interests
  • 531 Medical care service
  • 532 Welfare systems
  • 533 Urban renewal
  • 534 Busing student to achieve racial balance
  • 535 Racial integration
  • 536 Use of intoxicating beverage
  • 537 Use of drugs or narcotics
  • 538 Use of tobacco
  • 539 Prohibition of erotica
  • 540 Sex education in public schools
  • 541 Population control
  • 542 Birth control methods
  • 543 Legalized abortion
  • 559 Other matters

Other Activities Directed to Individuals

  • 560 Supplying money, goods or services to the poor
  • 561 Gifts or grants to individuals (other than scholarships)
  • -- Scholarships for children of employees (use 039)
  • -- Scholarships (other) (use 040)
  • -- Student loans (use 041)
  • 562 Other loans to individuals
  • 563 Marriage counseling
  • 564 Family planning
  • 565 Credit counseling and assistance
  • 566 Job training, counseling, or assistance
  • 567 Draft counseling
  • 568 Vocational counseling
  • 569 Referral service (social agencies)
  • 572 Rehabilitating convicts or ex-convicts
  • 573 Rehabilitating alcoholics, drug abusers, compulsive gamblers, etc.
  • 574 Day care center
  • 575 Services for the aged (see also 153 ad 382)
  • -- Training f or aid to the handicapped (see 031 and 160)

Activities Purposes and Activities

  • 600 Community Chest, United Way, etc.
  • 601 Booster club
  • 602 Gifts, grants, or loans to other organizations
  • 603 Non-financial services of facilities to other organizations

Other Purposes and Activities

  • 900 Cemetery or burial activities
  • 901 Perpetual (care fund (cemetery, columbarium, etc)
  • 902 Emergency or disaster aid fund
  • 903 Community trust or component
  • 904 Government instrumentality or agency (see also 254)
  • 905 Testing products for public safety
  • 906 Consumer interest group
  • 907 Veterans activities
  • 908 Patriotic activities
  • 909 Non-exempt charitable trust described in section 4947(a)(1) of the Code
  • 910 Domestic organization with activities outside U.S.
  • 911 Foreign organization
  • 912 Title holding corporation
  • 913 Prevention of cruelty to animals
  • 914 Achievement pries of awards
  • 915 Erection or maintenance of public building or works
  • 916 Cafeteria, restaurant, snack bar, food services, etc.
  • 917 Thrift ship, retail outlet, etc.
  • 918 Book, gift or supply store
  • 919 Advertising
  • 920 Association of employees
  • 921 Loans or credit reporting
  • 922 Endowment fund or financial services
  • 923 Indians (tribes, cultures, etc.)
  • 924 Traffic or tariff bureau
  • 925 Section 501(c)(1) with 50% deductibility
  • 926 Government instrumentality other than section 501(c)
  • 927 Fundraising
  • 928 4947(a)(2) trust
  • 930 Prepaid legal services pan exempt under IRC section 501(c)(20)
  • 931 Withdrawal liability payment fund
  • 990 Section 501(k) child care organization
  • 994 Described in section 170(b)1)(a)(vi) of the Code
  • 995 Described in section 509(a)(2) of the Code
  • 998 "Unspecified"