Exempt Organizations Business Master File Extract (EO BMF)

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Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/54546">File Your Taxes for Free</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/payments/online-account-for-individuals" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/11608">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where's My Refund</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct Deposit</a> </li> <li><a href="/taxtopics/tc203" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/67936">Reduced Refunds</a> </li> <li><a href="/filing/file-an-amended-return" id="accessible-megamenu-refunds-submenu-4" data-drupal-link-system-path="node/128551">Amend Return</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee's Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer's Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business & Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/individuals/get-transcript">Get Your Tax Record</a></li><li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number">Apply for an Employer ID Number (EIN)</a></li><li><a href="/filing/wheres-my-amended-return">Check Your Amended Return Status</a></li><li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin">Get an Identity Protection PIN (IP PIN)</a></li><li><a href="/filing/irs-free-file-do-your-taxes-for-free">File Your Taxes for Free</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Pay</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/payments" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">PAY BY</span></li><li><a href="/payments/direct-pay-with-bank-account">Bank Account (Direct Pay)</a></li><li><a href="/payments/online-payment-agreement-application">Payment Plan (Installment 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</li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-article-page__banner"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=en xml:lang=en ><a href="/" lang=en xml:lang=en >Home</a></li><li lang=en xml:lang=en ><a href="/filing" lang=en xml:lang=en >File</a></li><li lang=en xml:lang=en ><a href="/charities-and-nonprofits" lang=en xml:lang=en >Charities and nonprofits</a></li><li class="active"> Exempt Organizations Business Master File Extract (EO BMF) </li> </ol> </nav> </div> <h1 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aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/how-to-file-your-taxes-step-by-step" title="Individuals" id="term-18191" rel="child" lang="en" xml:lang="en" hreflang="en">Individuals</a> </li> <li class="level-2" data-indent-level="2"> <a href="/businesses" title="Businesses and self-employed" id="term-17741" rel="child" lang="en" xml:lang="en" hreflang="en">Businesses and self-employed</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/charities-and-nonprofits" title="Charities and nonprofits" id="term-17426" rel="parent" lang="en" xml:lang="en" hreflang="en">Charities and nonprofits</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/charities-non-profits/exempt-organization-types" title="Exempt organization types" id="term-27361" rel="child" lang="en" xml:lang="en" hreflang="en">Exempt organization types</a> </li> <li class="level-3" data-indent-level="3"> <a href="/charities-non-profits/life-cycle-of-an-exempt-organization" title="Lifecycle of an exempt organization" id="term-17566" rel="child" lang="en" xml:lang="en" hreflang="en">Lifecycle of an exempt organization</a> </li> <li class="level-3" data-indent-level="3"> <a href="/charities-non-profits/annual-filing-and-forms" title="Annual filing and forms" id="term-17441" rel="child" lang="en" xml:lang="en" hreflang="en">Annual filing and forms</a> </li> <li class="level-3" data-indent-level="3"> <a href="/charities-non-profits/charitable-contributions" title="Charitable contributions" id="term-17521" rel="child" lang="en" xml:lang="en" hreflang="en">Charitable contributions</a> </li> <li class="level-3" data-indent-level="3"> <a href="/charities-non-profits/tax-exempt-organization-search" title="Search for charities" id="term-17731" rel="child" lang="en" xml:lang="en" hreflang="en">Search for charities</a> </li> <li class="level-3" data-indent-level="3"> <a href="/charities-non-profits/calendar-of-events" title="Education sessions" id="term-17556" rel="child" lang="en" xml:lang="en" hreflang="en">Education sessions</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/individuals/international-taxpayers" title="International taxpayers" id="term-18241" rel="child" lang="en" xml:lang="en" hreflang="en">International taxpayers</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/governmental-liaisons" title="Governmental liaisons" id="term-18021" rel="child" lang="en" xml:lang="en" hreflang="en">Governmental liaisons</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/federal-state-local-governments" title="Federal, state and local governments" id="term-17971" rel="child" lang="en" xml:lang="en" hreflang="en">Federal, state and local governments</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/indian-tribal-governments" title="Indian tribal governments" id="term-18086" rel="child" lang="en" xml:lang="en" hreflang="en">Indian tribal governments</a> </li> <li class="level-2" data-indent-level="2"> <a href="/tax-exempt-bonds" title="Tax exempt bonds" id="term-18136" rel="child" lang="en" xml:lang="en" hreflang="en">Tax exempt bonds</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article about="/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf" class="pup-article full clearfix row"> <div class="col-md-12 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>The Exempt Organizations Business Master File Extract provides information about an organization from the Internal Revenue Service's Business Master File. This is a cumulative file, and the data are the most recent information the IRS has for these organizations.</p> <p>The files are available in comma separated value (CSV) format. The Exempt Organization Business Master File Extract <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c32c9c88-0f04-40d8-afba-9c0dd4261cd7" href="https://www.irs.gov/pub/irs-soi/eo-info.pdf" title="eo-info.pdf">information sheet <span class="link-label label-file label-file-pdf">PDF</span></a> explains the codes used in the data files.</p> <p>They are divided by <a href="#states">state</a> and <a href="#regions">region</a>:</p> <ul> <li>States and regions are determined from the filing address and represent the location of an organization's headquarters, which may or may not represent the state(s) in which an organization has operations.</li> <li>Records are sorted by Employer Identification Number (EIN).</li> <li>There is one file for each state, the District of Columbia, and Puerto Rico.</li> <li>One file for international (non-domestic) organizations.</li> </ul> <p>If you have any questions about the tax-exempt organizations or the content of the files, please contact TE/GE Customer Account Services toll-free line at <a href="tel:877-829-5500">877-829-5500</a>.</p> <h2>Exempt organizations by state and region</h2> <p>Updated data posting date: <strong>11/11/2024</strong></p> <p>Record Count: <strong>1,874,683</strong></p> <h3><a id="states" name="states"></a>CSV files by state</h3> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th>States A-K</th> <th>States L-N</th> <th>States O-W</th> </tr> </thead> <tbody> <tr> <td> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="032ecd73-937a-47a8-a65b-96cdc651b07d" href="https://www.irs.gov/pub/irs-soi/eo_al.csv" title="eo_al.csv">Alabama</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c7cbf9d5-3811-4c2f-8423-604829b91b8a" href="https://www.irs.gov/pub/irs-soi/eo_ak.csv" style="font-size: 1rem; background-color: rgb(243, 243, 243);" title="eo_ak.csv">Alaska</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="781073a2-61ab-485c-80b6-75d1789177e0" href="https://www.irs.gov/pub/irs-soi/eo_az.csv" title="eo_az.csv">Arizona</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="9c85e964-10a2-484b-9ba0-f2eb3a5e890b" href="https://www.irs.gov/pub/irs-soi/eo_ar.csv" title="eo_ar.csv">Arkansas</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="7c727131-8602-40bb-8d1d-59d932c5e511" href="https://www.irs.gov/pub/irs-soi/eo_ca.csv" title="eo_ca.csv">California</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e408b99f-1705-46d1-9fc6-f6621f3b940d" href="https://www.irs.gov/pub/irs-soi/eo_co.csv" title="eo_co.csv">Colorado</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="af143289-8498-4717-98ab-fed085c02e3a" href="https://www.irs.gov/pub/irs-soi/eo_ct.csv" title="eo_ct.csv">Connecticut</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="95da7859-dcff-43c7-b90c-4187e9372d25" href="https://www.irs.gov/pub/irs-soi/eo_de.csv" title="eo_de.csv">Delaware</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="95c57c6b-a976-464d-99fc-2c3a5af93c96" href="https://www.irs.gov/pub/irs-soi/eo_dc.csv" title="eo_dc.csv">District of Columbia</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="00c1e591-6fdb-43f3-9075-d14225652341" href="https://www.irs.gov/pub/irs-soi/eo_fl.csv" title="eo_fl.csv">Florida</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="5703bcd0-d911-4bef-a027-91c98dc058ac" href="https://www.irs.gov/pub/irs-soi/eo_ga.csv" title="eo_ga.csv">Georgia</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="cd188e3e-ce64-4ede-8d39-7b28d598b9b5" href="https://www.irs.gov/pub/irs-soi/eo_hi.csv" title="eo_hi.csv">Hawaii</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="b31c6355-5318-4efd-abcb-07ce12f5122c" href="https://www.irs.gov/pub/irs-soi/eo_id.csv" title="eo_id.csv">Idaho</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="12d1cd4b-0974-4c10-bcab-18eb8289cf96" href="https://www.irs.gov/pub/irs-soi/eo_il.csv" title="eo_il.csv">Illinois</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="8150815c-eaf6-4bd5-b373-aa0d49fceb66" href="https://www.irs.gov/pub/irs-soi/eo_in.csv" title="eo_in.csv">Indiana</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="1a9172b1-04cf-4b25-b994-fc9ccd3dc9e1" href="https://www.irs.gov/pub/irs-soi/eo_ia.csv" title="eo_ia.csv">Iowa</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="2759d103-b087-4df4-8b23-73c2f480446f" href="https://www.irs.gov/pub/irs-soi/eo_ks.csv" title="eo_ks.csv">Kansas</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="1016e159-de70-4861-8170-d02fca44bb96" href="https://www.irs.gov/pub/irs-soi/eo_ky.csv" title="eo_ky.csv">Kentucky</a></p> </td> <td> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="d267f2f6-99d5-4acb-9b1f-502c56e11675" href="https://www.irs.gov/pub/irs-soi/eo_la.csv" title="eo_la.csv">Louisiana</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="0d736e92-1e54-4f37-9bb9-8d57936be837" href="https://www.irs.gov/pub/irs-soi/eo_me.csv" style="font-size: 1rem; background-color: rgb(243, 243, 243);" title="eo_me.csv">Maine</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="4b55dfda-ef0a-4a78-93e0-f217ab8e8e0e" href="https://www.irs.gov/pub/irs-soi/eo_md.csv" title="eo_md.csv">Maryland</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="5d10d476-bff4-482f-b150-b15ad25ad2da" href="https://www.irs.gov/pub/irs-soi/eo_ma.csv" title="eo_ma.csv">Massachusetts</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="bcb5777e-fb42-4fdc-a882-a04fb787078c" href="https://www.irs.gov/pub/irs-soi/eo_mi.csv" title="eo_mi.csv">Michigan</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="b671a577-517b-4000-9346-911584d82cbe" href="https://www.irs.gov/pub/irs-soi/eo_mn.csv" title="eo_mn.csv">Minnesota</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c02e5da9-4b94-4ae7-ad5c-53f51bc74bd1" href="https://www.irs.gov/pub/irs-soi/eo_ms.csv" title="eo_ms.csv">Mississippi</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="77d698f7-03dc-42ab-aa2c-85bf09bc93a1" href="https://www.irs.gov/pub/irs-soi/eo_mo.csv" title="eo_mo.csv">Missouri</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="155848f1-6b69-43ec-b240-8bfb3b083fda" href="https://www.irs.gov/pub/irs-soi/eo_mt.csv" title="eo_mt.csv">Montana</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="be9aac4f-b8b7-4ffd-9ea7-8e732b6ad3bb" href="https://www.irs.gov/pub/irs-soi/eo_ne.csv" title="eo_ne.csv">Nebraska</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="87f1b823-2160-45a8-9e88-b1c16b1afa1d" href="https://www.irs.gov/pub/irs-soi/eo_nv.csv" title="eo_nv.csv">Nevada</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="b4a536c5-2bd6-43e9-976c-8c673b2aa171" href="https://www.irs.gov/pub/irs-soi/eo_nh.csv" title="eo_nh.csv">New Hampshire</a></p> <p><a href="https://www.irs.gov/pub/irs-soi/eo_nj.csv">New Jersey</a></p> <p><a href="https://www.irs.gov/pub/irs-soi/eo_nm.csv">New Mexico</a></p> <p><a href="https://www.irs.gov/pub/irs-soi/eo_ny.csv">New York</a></p> <p><a href="https://www.irs.gov/pub/irs-soi/eo_nc.csv">North Carolina</a></p> <p><a href="https://www.irs.gov/pub/irs-soi/eo_nd.csv">North Dakota</a></p> </td> <td> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="553bbc85-39f1-4c4e-8bc4-78bb8bb77adb" href="https://www.irs.gov/pub/irs-soi/eo_oh.csv" title="eo_oh.csv">Ohio</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e711bce2-49ab-48a2-9025-63275a462021" href="https://www.irs.gov/pub/irs-soi/eo_ok.csv" style="font-size: 1rem; background-color: rgb(243, 243, 243);" title="eo_ok.csv">Oklahoma</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="dd7faddc-38e2-4046-8341-feaf645715f4" href="https://www.irs.gov/pub/irs-soi/eo_or.csv" title="eo_or.csv">Oregon</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="502317ce-2625-4fad-899c-ba798f9058f4" href="https://www.irs.gov/pub/irs-soi/eo_pa.csv" title="eo_pa.csv">Pennsylvania</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="3677835d-67ff-45bd-ae2e-537d4983259b" href="https://www.irs.gov/pub/irs-soi/eo_ri.csv" title="eo_ri.csv">Rhode Island</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="89ae51ec-cc80-4594-97a1-11c2caa2df58" href="https://www.irs.gov/pub/irs-soi/eo_sc.csv" title="eo_sc.csv">South Carolina</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="8f848792-9986-4062-9833-3918f60f89b2" href="https://www.irs.gov/pub/irs-soi/eo_sd.csv" title="eo_sd.csv">South Dakota</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="74d031b3-ebf0-48e6-a5f7-01629237496a" href="https://www.irs.gov/pub/irs-soi/eo_tn.csv" title="eo_tn.csv">Tennessee</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="4941bc73-c666-474f-b1af-04f1f66931cb" href="https://www.irs.gov/pub/irs-soi/eo_tx.csv" title="eo_tx.csv">Texas</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="16e77354-f14c-4401-9f83-35526040a1a7" href="https://www.irs.gov/pub/irs-soi/eo_ut.csv" title="eo_ut.csv">Utah</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="56d48390-6350-4d90-8ee8-e80795480a94" href="https://www.irs.gov/pub/irs-soi/eo_vt.csv" title="eo_vt.csv">Vermont</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="f901d50a-95ad-4a52-9310-20268a00b830" href="https://www.irs.gov/pub/irs-soi/eo_va.csv" title="eo_va.csv">Virginia</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="2db163e3-831b-435a-8705-68ac1d48a668" href="https://www.irs.gov/pub/irs-soi/eo_wa.csv" title="eo_wa.csv">Washington</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="b1eab7a4-17a3-4b47-bdcb-be6c2a972b1e" href="https://www.irs.gov/pub/irs-soi/eo_wv.csv" title="eo_wv.csv">West Virginia</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="9c4ae767-7640-408e-8f41-325b0a21413e" href="https://www.irs.gov/pub/irs-soi/eo_wi.csv" title="eo_wi.csv">Wisconsin</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="459e4201-8a7d-44bb-9fb6-4200ff39ec84" href="https://www.irs.gov/pub/irs-soi/eo_wy.csv" title="eo_wy.csv">Wyoming</a></p> </td> </tr> </tbody> </table> <h3><a id="regions" name="regions"></a>CSV files by region</h3> <p>Region 1: <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="f72d345c-6468-474d-942c-e9eb4fa37f00" href="https://www.irs.gov/pub/irs-soi/eo1.csv" title="eo1.csv">Northeast area (CSV)</a>: Includes Connecticut, Maine, Massachusetts, New Hampshire, New Jersey, New York, Rhode Island, Vermont.</p> <p>Region 2: <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="a5ddc763-7721-49c4-8106-dd3124b85b46" href="https://www.irs.gov/pub/irs-soi/eo2.csv" title="eo2.csv">Mid-Atlantic and Great Lakes areas (CSV)</a>: Includes Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maryland, Michigan, Minnesota, Nebraska, North Carolina, North Dakota, Ohio, Pennsylvania, South Carolina, South Dakota, Virginia, West Virginia, Wisconsin.</p> <p>Region 3: <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c270d741-cab3-48b9-b9e8-72a60663a046" href="https://www.irs.gov/pub/irs-soi/eo3.csv" title="eo3.csv">Gulf Coast and Pacific Coast areas (CSV)</a>: Includes Alabama, Alaska, Arkansas, Arizona, California, Colorado, Florida, Georgia, Hawaii, Idaho, Kansas, Louisiana, Mississippi, Missouri, Montana, Nevada, New Mexico, Oklahoma, Oregon, Texas, Tennessee, Utah, Washington, Wyoming</p> <p>Region 4: <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="d739a7ea-e92c-461b-b571-aebb6c92f026" href="https://www.irs.gov/pub/irs-soi/eo4.csv" title="eo4.csv">All other areas (CSV)</a>: Includes International and all others.</p> <ul> <li> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="841423ac-9120-4be8-b294-9cda57dc7f95" href="https://www.irs.gov/pub/irs-soi/eo_xx.csv" title="eo_xx.csv">International (CSV)</a> (excluding PR)</p> </li> <li> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="a947514c-5933-498d-9da7-6d952cb09aba" href="https://www.irs.gov/pub/irs-soi/eo_pr.csv" title="eo_pr.csv">Puerto Rico (CSV)</a></p> </li> </ul> <h2>Statistics</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="417f7189-a610-400c-a901-46a21db96c3c" href="/statistics/soi-tax-stats-annual-extract-of-tax-exempt-organization-financial-data" title="SOI tax stats - Annual extract of tax-exempt organization financial data">Statistics of Income annual extracts of tax-exempt organization financial data</a>: Get expanded financial data on Form 990, 990-EZ and 990-PF filings by active organizations in a given calendar year. </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="08a55c40-3ba4-458a-9cb7-f532c25139ef" href="/statistics/soi-tax-stats-irs-data-book" title="SOI Tax Stats - IRS Data Book">SOI Tax Stats IRS Data Book</a>: View IRS statistical and organizational information on a fiscal year basis</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="941ae932-0cd0-4535-97f1-1b41bb5afd03" href="/statistics/soi-tax-stats-charitable-and-exempt-organizations-statistics" title="SOI Tax Stats - Charitable and exempt organizations statistics">Charitable & exempt organizations statistics</a>: Find information on other Statistics of Income studies relating to the tax-exempt sector.</li> <li>Split Interest Trust Data collected from Forms 5227, Split-Interest Trust Information Returns for: <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c8fcdaa5-b94e-48c8-a7f1-2df19e627b6f" href="https://www.irs.gov/pub/irs-soi/sit-2022.csv" title="2022 Split Interest Trust Data (CSV)">2022 (CSV)</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="acbb2bec-d027-4d2b-b632-2547939e1bd3" href="https://www.irs.gov/pub/irs-soi/sit-2021.csv" title="2021 Split Interest Trust Data (CSV)">2021 (CSV)</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="a8b13e26-6774-45af-bc68-cdb0a3c3b19b" href="https://www.irs.gov/pub/irs-soi/sit-2020.csv" title="2020 Split Interest Trust Data (CSV)">2020 (CSV)</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="afb1170a-0042-4c27-b1e7-ef7bea4da2f8" href="https://www.irs.gov/pub/irs-soi/2019-sit.csv" title="2019 Split Interest Trust Data (CSV)">2019 (CSV)</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="f217b9be-8fae-4bed-b387-0d13294e9f43" href="https://www.irs.gov/pub/irs-soi/2018_sit.csv" title="2018 Split Interest Trust Data (CSV)">2018 (CSV)</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="5f8b4274-112f-4cc2-b53c-491b8973ecd2" href="https://www.irs.gov/pub/irs-soi/SIT%202017.csv" title="2017 Split Interest Trust Data (CSV)">2017 (CSV)</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="3ab7fabe-2678-4f98-9bbc-02ca8cfb07c7" href="https://www.irs.gov/pub/irs-soi/SIT%202016.csv" title="2016 Split Interest Trust Data (CSV)">2016 (CSV)</a></li> </ul> </li> </ul> <p><strong>Disclaimer of endorsement:</strong> Reference above to any specific commercial products, process, or service by trade name, or otherwise, does not constitute or imply its endorsement, recommendation, or favoring by the Internal Revenue Service.</p> <h2>Related</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="99938071-e215-4d58-9c30-54a4a14c4307" href="/charities-non-profits/tax-exempt-organization-search-bulk-data-downloads" title="Tax Exempt Organization Search bulk data downloads">Tax-exempt organization search bulk data downloads</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d2030194-85af-434e-a479-3098a694d38b" href="/charities-non-profits/search-for-tax-exempt-organizations" title="Search for tax exempt organizations">Tax exempt organization search tool</a></li> </ul> </div> </div> </article> </div> </div> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 20-Nov-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span 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