               Notes on 2000 Exempt Organization files


eo2000.flat

For tax year 2000, the main EO file contains data from returns of organizations 
exempt under IRC Subsections 501(c)(3) through (c)(9).  It also includes data 
from both long form and short form (EZ) filers.  In the past, data from 
501(c)(3) organizations and 501(c)(4) through (c)(9) organizations were on 
separate files.  Likewise, data from Form 990 returns and Form 990-EZ returns 
were on separate files.

The distinguishing variable used to determine the type of organization is E050 
"Exemption (Subsection Code)."  Sections of the return not required to be filed 
by certain types of organizations (eg: Schedule A for 501(c)(4) through (c)(9) 
organizations), are zero-filled on the flat file.

The distinguishing variable used to determine the type of return filed is EZ_IND 
"Form 990-EZ Indicator."  A code of "Y" indicates the return is a Form 990-EZ; 
"N" means it is a Form 990.  A number of elements on the file are identical on 
both the Form 990 and Form 990-EZ.  These items use the same element code and 
noted with a "B" in the "Form" column of the Data Element Reference List (DERL).  
Items that are unique to the Form 990-EZ contain the letter "Z" in the element 
name (eg: RZ100 "Investment Income") and are noted with a "Z" in the DERL.  
Items that are unique to the Form 990 (long-form) have no special notation on 
the DERL.  Annotated Forms 990, 990-EZ, and Schedule A present the element codes 
and their corresponding lines.  They can be found on the file eo2000_forms.pdf. 



eo2000_comp.flat

This is a subordinate file containing Compensation data from Part V of the Form 
990 and Part IV of the Form 990-EZ.  This file is linked to the main file 
(eo2000.flat) by way of the variable CSPL (SCPL on the main file).  For each 
record on the main file, there is an unlimited number of corresponding records 
on the Compensation file.  Each record is identified by the variable CROW on the 
Compensation file.  The variable COMP_CNT on the main file contains the number 
of rows present on the Compensation file for each return. 



eo2000_psr.flat

This is a subordinate file containing Program Service Revenue data from Part 
VII, Line 93 of the Form 990.  This file is linked to the main file 
(eo2000.flat) by way of the variable ISPL (SCPL on the main file).  Line 93 of 
the Form 990 provides four lines for an organization to list different types of 
Program Service Revenue (not including Medicare and government contracts).  
Occasionally, an organization will list more than four types of PSR.  Data for 
these additional lines is captured on eo2000_psr.flat.  Each record on the PSR 
file is identified by the variable IROW.  The variable PSR_CNT on the main file 
contains the number of rows present on the PSR file for each return. 

