What do the codes in Tax Status Plus mean?

The information in MicroEdge Tax Status Plus is pulled from IRS Business Master File.

For more information on this see article:

How often is the Tax Exempt database updated for tax status verification?

According to the IRS EO BMF information sheet the codes are as follows:

Foundation codes:

Code Description
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

Deductibility codes:

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).


If codes other than these show up in your file, the IRS datafeed held inaccurate information and will be fixed by the IRS and republished.