IRS Exempt Organization Business Master File (EO BMF)

The IRS Exempt Organization Business Master File (EO BMF) is a comprehensive database containing records of all registered tax-exempt organizations in the U.S.. It is frequently used to verify entity statuses, check EINs, and analyze organizational data. For the public, the IRS provides the full EO BMF free of charge to anyone. a specific extract for tax-exempt and nonprofit organizations called the Exempt Organizations Business Master File (EO BMF). The data is available for download in CSV format by region and state. Contained Informations includes: the organization's EIN, ruling year, subsection code, foundation code, last tax period, and address. Anyone can download the files or view specific codes used by visiting the EO BMF page.

From the EO BMF, the Rada program extracts for each entity these attributes:

  1. EIN Employer Identification Number (EIN)
  2. NAME Primary Name of Organization
  3. ICO In Care of Name
  4. STREET Street Address
  5. CITY City
  6. STATE State
  7. ZIP Zip Code
  8. GROUP Group Exemption Number
  9. SUBSECTION Subsection Code
  10. AFFILIATION Affiliation Code
  11. CLASSIFICATION Classification Code(s)
  12. RULING Ruling Date
  13. DEDUCTIBILITY Deductibility Code
  14. FOUNDATION Foundation Code
  15. ACTIVITY Activity Codes
  16. ORGANIZATION Organization Code
  17. STATUS Exempt Organization Status Code
  18. TAX_PERIOD Tax Period
  19. ASSET_CD Asset Code
  20. INCOME_CD Income Code
  21. FILING_REQ_CD Filing Requirement Code
  22. PF_FILING_REQ_CD PF Filing Requirement Code
  23. ACCT_PD Accounting Period
  24. ASSET_AMT Asset Amount
  25. INCOME_AMT Income Amount (includes negative sign if amount is negative)
  26. REVENUE_AMT Form 990 Revenue Amount (includes negative sign if amount is negative)
  27. NTEE_CD National Taxonomy of Exempt Entities (NTEE) Code
  28. SORT_NAME Sort Name (Secondary Name Line)
The most important for further processing is the NTEE code. The National Taxonomy of Exempt Entities (NTEE) is used by the IRS to classify U.S. tax-exempt organizations. A specialist from the IRS assigns an NTEE code to each organization as part of the process of closing a case when the organization is recognized as tax-exempt. These codes were developed by the National Center for Charitable Statistics (NCCS).