Master Failed Public Charities 07/2003

Number of variables	9
Number of records	0

Field Name
Field Type

Description and Values

Basic Info

EIN
Character
(9)

Employer Identification Number
Employer identification number.

BMFYR
Character
(4)

Most Recent Year in BMF
Year of Most Recent Listing in Business Master Files

CURFNDCD
Character
(4)

Most Recent FNDNCD in BMFYR
Foundation Code in Most Recent BMF File

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
11	School
12	Hospital or medical research organization
13	Organization operated for the benefit of a public (government owned or run) college or university
14	Governmental unit
15	Organization with a substantial portion of support from a governmental unit or the general public
16	Organization income is <=1/3 investment or unrelated business and >1/3 donated or related to purpose
17	Supporting Organization 509(a)(3) for benefit and in conjunction with organization(s) coded 10-16
18	Organization organized and operated to test for public safety
21	Supporting Organization 509(a)(3) Type I
22	Supporting Organization 509(a)(3) Type II
23	Supporting Organization 509(a)(3) Type III functionally integrated
24	Supporting Organization 509(a)(3) Type III not functionally integrated

FAILPC
Character
(4)

Failed PC (Y/N)?
Suspected Failed Public Charity: FPCREAS = 1 or 2

N	No
Y	Yes

RULEYR
Character
(4)

RULEDATE Year in BMFYR
Rule Date in Most Recent BMF File

AREDYR
Character
(4)

ARED Year in BMFYR
Advance Rule Date in Most Recent BMF File

CURFRCD
Character
(4)

Most Recent FRCD in BMFYR
Filing Requirement Code in Most Recent BMF File

00	Not required to file (all other)
01	Required to file 990 (all other) or 990EZ
02	Required to file 990N (gross receipts less than $25,000)
03	Required to file 990 - Group Return
04	Required to file 990BL - Black Lung Trust
06	Not required to file - Church
07	Required to file 990 - Government 501 ( c) (1)
13	Not required to file - Religious Organization
14	Not required to file - State Instrumentality or Political Subdivision

FPCREAS
Character
(1)

Reason for FAILPC code
Reason identified as a Failed Public Charity: values 0-3

TAXPYR
Character
(4)

Last Tax Return Period Year
Most Recent Year a Return was Filed