Exempt Organizations Business Master File Extract, United States (ICPSR 37326)

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The Exempt Organization Business Master File Extract (EO BMF) contains cumulative information on exempt organizations. The EO BMF data are the most recent information the Internal Revenue Service has for the exempt organizations. Data are extracted monthly from the IRS's Business Master File. The files are available and divided by region and by state. State and region are determined from the filing address and generally represent the location of an organization's headquarters, which may or may not represent the state(s) in which an organization has operations. Records are sorted by Employer Identification Number (EIN). There is one file for each state, the District of Columbia, and Puerto Rico, and one file for International (non-domestic) organizations. There are four region files:

Region 1: Northeast Area - Includes Maine, New Hampshire, Vermont, Massachusetts, Rhode Island, Connecticut, New York, New Jersey

Region 2: Mid-Atlantic and Great Lakes Area - Includes Pennsylvania, Ohio, West Virginia, District of Columbia, Maryland, Delaware, Virginia, North Carolina, South Carolina, Michigan, Kentucky, Indiana, Illinois, Wisconsin, Minnesota, Iowa, Nebraska, South Dakota, North Dakota.

Region 3: Gulf Coast and Pacific Coast Area - Includes Tennessee, Georgia, Florida, Alabama, Mississippi, Missouri, Arkansas, Louisiana, Texas, Oklahoma, Kansas, Montana, Wyoming, Colorado, New Mexico, Arizona, Utah, Nevada, Idaho, California, Oregon, Washington, Alaska, Hawaii

Region 4: All Other Areas - Includes International and all others.

The EO BMF data contain information about exempt cultural organizations, such as museums, zoos, planetariums, libraries, art exhibits, and cultural performers.

The IRS exempt organization data have been accumulated since the inception of the tax-exempt statutes. A determination letter is issued to an organization upon the granting of an exemption and is considered valid throughout the life of the organization, as long as the organization complies with the provisions of its exemption.

If an organization's exemption is revoked, an announcement to inform potential donors of the revocation is published in the Internal Revenue Bulletin. In addition, the organization's name is removed from publicly accessible venues, including this file. A list of recent revocations may be found online.

NOTE: Split-interest trusts are no longer included in this database.

For further information on the EO BMF data, including the organization codes and fields covered, please see the EO BMF web pages.

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