CONTENTS

 2 Broadening Horizons: New Databases 

Approved for DNP

3 DNP Analytics Collaborates with the SBA 

OIG on Analysis of the PPP

4 State Medicaid Agencies Can Greatly 

Benefit from the Use of Do Not Pay

5 Evolving DNP Tools to Meet Customers’ 

Eligibility Verification Needs—Death 

Record Confidence Scoring Tool 

6 Re-architecture Complete—What’s Next 

for the DNP Portal

7 Data and Functionality Enhancements

8 Announcements and Q&A

SUMMER 2021
“Data! Data! Data! I can’t make 

bricks without clay.”

Sir Arthur Conan Doyle’s Sherlock Holmes spoke this phrase in 1892’s 

The Adventure of the Copper Beeches. 

It was meant to explain that without 

enough information, it’s hard to draw 

a conclusion. Over one hundred and 

twenty years later the concept is still 

taught today. Likewise, if you have bad 

information, you are likely to make a 

bad decision with it. 

Do Not Pay takes great interest in the 

feedback of agencies when researching 

and implementing new databases. 

Suggestions come from all kinds of 

sources, including OMB, Congress, 

and a lot of internal research. 

You know your business needs better 

than anyone; therefore, when you 

share that information with DNP, it 

can help us to find the best tools to 

help you. For example, we’ve received 

feedback that access to more death, 

Broadening Horizons: New Databases Approved for DNP 1. Federal Bureau of Prisons (BOP) Incarceration 

Data – Maintains Records of individuals who are 

incarcerated under the jurisdiction of the U.S. 

Attorney General

2. Census Bureau’s American Communities Survey 

- Maintains information from the Census Bureau’s 

ongoing survey of over 3.5 million households for 

self-reporting on characteristics such as income, 

benefits received, veteran status, and employment 

status

3. Fiscal Service’s DATA Act Data – Maintains records 

using a hierarchical structure denoting the allocation 

of federal funds and spending, allowing taxpayer 

dollars to be traced from the agency receiving 

funding to the recipient of the funds

4. The Bureau of the Fiscal Service’s (Fiscal Service) 

Do Not Pay (DNP) Business Center Agency 

Adjudication Data – Maintains records regarding 

the determinations made by customers of the DNP 

Business Center which identify whether a payment 

was proper or improper

5. The Census Bureau’s Federal Audit Clearinghouse 

– Maintains records of results and text of audits 

completed on organizations that expend more than 

$750,000 in federal awards

6. Center for Medicare/Medicaid Services National 

Plan and Provider Enumeration System - Maintains 

information on approved health care providers 

and health plans; data includes a National Provider 

Identifier which is unique to the business and is used 

across various government agencies

7. Internal Revenue Service’s Statistics of Income 

- Maintains aggregate information based on 

data embedded in tax filings from individuals, 

corporations, tax exempt entities, and estates and 

organized by state/geographical location

8. Fiscal Service’s Payments, Claims, and Enhanced 

Reconciliation (PACER) Data – maintains records of 

payments made on behalf of the federal government 

and information on any action taken after a 

payment has been disbursed; this may include offset 

activities, disputes, or reclamation, and return of 

funds due to a death

9. Securities and Exchange Commission Company 

Filings - Maintains information from public 

company filings regarding financial information and 

operations; information may include EIN, earnings, 

and geographical location of the business

10.Department of Agriculture’s National Disqualified 

List - Maintains information on providers that are 

ineligible to receive federal funding for a meals 

program, including agencies, individuals, and 

institutions who have been found to have serious 

deficiencies in administration or documentation

11. U.S. Postal Service’s (USPS) Delivery Sequence 

File (DSF) – Maintains records of known addresses 

as assigned by USPS and status of occupation for 

the U.S.

12. Veterans Affairs Beneficiary Identification Records 

Locator Service - Maintains information on U.S. 

Veterans, including address, active/reserve status, 

and vital status

1 2 3 4 5 6

7 8 9 10 11 12

BOP

IRS SOI

DNP Adjudication 

Data

USDA Disqualified 

List

Census ACS

PACER Data

Federal Audit 

Clearinghouse

USPS DSF

DATA Act Data

SEC Company 

Filings

HHS NPPES

VA BIRLS

prisoner, and address data would be 

helpful to our customers in identifying 

and preventing improper payments. 

As a result of that feedback we went to 

bat for our agencies and in May 2021, 

we saw the fruits of that labor – OMB 

approved 12 new databases!

While some of the approved databases 

will take time to acquire, many can 

be used today for analytics projects! 

Summary statistics can provide information based on the location of a payee 

that might flag high-risk payments. 

Company Filings and Outstanding 

Audit Findings will be useful in 

researching businesses that may be ineligible for various payments. In addition, 

some of Fiscal Service’s own data can 

show you which of your payees have 

been flagged for an improper payment 

in the past.

DNP is working to obtain the proper 

agreements needed to acquire more 

specific data, including Federal Incarceration Data, which we have never 

had before. We are also exploring 

additional information for debarment 

for meal programs, approved medical 

providers, and veterans.

With a new arsenal of databases that 

will nearly double the current number, 

DNP will be working with agencies 

to engage in new projects that we 

just wouldn’t have had the “clay for 

the bricks” to be able to build before. 

Are you paying beneficiaries at a 

business address that may indicate 

fraud? Perhaps a surprising amount of 

means-based payments are going to 

an extremely wealthy area. Or maybe, 

you’re considering vendors for a sensitive or expensive contract and want to 

ensure they don’t have audit vulnerabilities that could lead to improper 

payments. 

We hope you’re as excited about these 

new databases as we are! Without 

your feedback, DNP could not have 

delivered these potential solutions. We 

continue to welcome feedback, as there 

is still a wealth of information that 

hasn’t been tapped into. Schedule a 

meeting with your Senior Agency Lead 

and Specialist to discuss future data 

needs and to hear more suggestions 

on how availability of these new data 

sources can work for you!
DNP Analytics Collaborates with the SBA OIG on Analysis of the PPP

I

n 2020, the Do Not Pay Business 

Center (DNP) collaborated with the 

Small Business Administration - Office 

of Inspector General (SBA OIG) in an 

assessment of the Paycheck Protection 

Program (PPP). The purpose of this 

assessment was to identify potential 

high-risk transactions from the PPP; 

specifically, PPP loans distributed to 

potentially ineligible recipients. DNP’s 

analysis of the PPP not only helped 

identify potential improper loans, but 

also led to improvements in the PPP 

and other COVID assistance programs’ 

internal controls. 

The PPP was established in response to 

the COVID-19 pandemic to provide an 

incentive for small businesses to keep 

employees on their payroll throughout 

the pandemic. In return for not laying off 

workers, PPP borrowers could be eligible 

for loan forgiveness if they met certain 

criteria regarding the utilization of PPP 

funds. In order for a small business to be 

eligible for the PPP, they were required to 

meet the following criteria: 

• the applicant could not have any 

federal debarments or suspensions 

• the applicant could not be delinquent on any federal loans nor 

defaulted on any federal loans 

during the previous seven years 

• the applicant for the PPP must 

not be deceased. 

After being alerted of potential fraud 

related to the PPP, the SBA OIG 

engaged DNP to conduct an analysis 

of PPP loan recipients. The goal of 

this analysis was to uncover potentially ineligible recipients by querying 

borrower’s information against specific 

data sources available through DNP. 

For this project, DNP examined more 

than 5.2M PPP loans valued at more 

than $525B. DNP’s analysis determined 

that approximately 57,000 (1.1%) of 

the PPP loans, totaling more than $3.6 

billion, were distributed to potentially 

ineligible recipients. In addition, DNP 

was able to identify that a substantial 

portion of the potentially improper 

loans had been approved by a small 

number of loan servicing locations. 

DNP found that 10 locations, out of 

more than 3,400 total loan servicing 

locations, were responsible for nearly 

half (49%) of the identified loans, 

and more than a quarter (28%) of the 

potential improperly disbursed funds. 

As a result of DNP’s analysis of the 

PPP, the SBA OIG provided recommendations on more effective oversight 

of the program. Part of these recommendations focused on the use of the 

DNP Portal during the pre-payment 

process to determine loan applicant 

eligibility prior to the disbursement of 

funds. As a result of DNP’s analysis, 

COVID assistance programs, such 

as the PPP, the Economic Injury and 

Disaster Loans, and other programs are 

now using the DNP Portal to screen 

applicants and payment recipients. 

3
State Medicaid Agencies Can Greatly Benefit from the Use of Do Not Pay

I

n fiscal year (FY) 

2020, the Department of Health and 

Human Services 

reported $12.3 million in 

improper payments resulting in 

a monetary loss associated with 

the Medicaid program. Administrative or process errors and the 

failure to verify eligibility data are 

cited as factors that led to many of 

these improper payments. Because 

recipients of Medicaid benefits can die 

suddenly, or a Medicaid provider could 

become ineligible to participate in 

federal health care programs, improper 

payments can frequently occur. The 

recurring nature of these improper 

payments means that if they are not 

quickly identified, they could involve 

high dollar amounts. Do Not Pay has 

a variety of solutions to help combat 

these issues.

Access to data sources for Medicaid 

eligibility verifications for recipients 

and providers can vary from state to 

state. In many instances, these states 

are relying on their own state produced 

records (i.e., vital records) for verification. DNP can help fill any gaps 

in both death and eligibility datasets 

for our state customers with access to 

federal and commercial sources at no 

cost to them. The DNP Portal provides 

the ability to determine eligibility 

in the pre-payment phase for 

Medicaid beneficiaries by using 

the Continuous Monitoring 

functionality. This service allows 

customer’s the ability to identify 

deceased individuals quickly before 

any future payments are made. This 

process can be fully integrated into 

a state’s Medicaid agency’s existing 

payment system by establishing an 

Application Programming Interface 

(API) with DNP.

State Medicaid agencies can leverage 

DNP Analytics services if they want to 

uncover any potential eligibility verification issues that are not as apparent. 

Several examples of analytics insights 

that can assist in Medicaid improper 

payment identifications are:

• Finding More Matches with Fuzzy 

Matching – By expanding beyond 

exact matches of TIN + First and Last 

Name, fuzzy matching can potentially 

identify variations in names, or where 

unique identifiers such as TINs are off 

by one or more digits.

• Verifying Data Quality – All potential 

improper payments cannot be identified if a state Medicaid agency’s data 

is incomplete. DNP can identify gaps 

in data completeness for Name, TINs, 

and Date of Birth.

• Looking Across State Lines for Cases 

of Dual Enrollment – States can 

leverage relationships that DNP has 

established with their neighboring 

states to identify Medicaid beneficiary dual-enrollment. 

Several of our state partners have 

already taken advantage of using our 

services to combat Medicaid improper 

payments with great results. To schedule an overview of DNP’s current 

offerings, please contact the DNP State 

Agency Lead, Jon Ortiz, at jon.ortiz@

fiscal.treasury.gov or 202-874-9579.

4
Evolving DNP Tools to Meet Customers’ Eligibility Verification 

Needs – Death Record Confidence Scoring Tool 

Do Not Pay (DNP) continues to develop tools and products to meet 

our analytics customers’ needs. One 

product recently developed by DNP 

to help customers maximize their 

research efforts is the Death Record 

Confidence (DRC) Scoring Tool 

(Scoring Tool). 

DNP designed the Scoring Tool to 

incorporate into analytics projects 

that identify potentially deceased 

payment recipients. Because analytics 

projects often result in a large number 

of records for customers to review, 

DNP designed the Scoring Tool to help 

customers make the most efficient 

use of their time. The DRC Scoring 

Tool prioritizes the identified deceased 

individuals to let customers know 

which of the flagged records should be 

prioritized for review. 

The Scoring Tool prioritizes and orders 

the identified records by rank, based on 

the likelihood the person identified is 

deceased, and by the value of payments 

associated with that identified record. 

This combination of factors enables 

customers to focus their research 

efforts on the records that have the 

greatest impact, and helps customers 

reduce the amount of time spent adjudicating records that have little value. 

The DRC Scoring Tool is intentionally 

designed with continuous improvement in mind. Feedback received from 

DNP’s customers about the conclusiveness of the potentially deceased 

individuals identified in analytics 

projects can be incorporated into the 

Scoring Tool for better, more accurate 

identification of the deceased records 

in the future. 

DNP has recently begun using the 

DRC Scoring Tool in its analytics 

projects, and it is already having a big 

impact. For instance, the Scoring Tool 

helped one DNP customer uncover 

at least $295K of potential improper 

payments to deceased individuals. As 

DNP continues to use this new product in analytics projects for customers, 

the amount of improper payments 

identified will continue to increase and 

build value for our customers.

Please contact your Agency Lead and 

Agency Specialist to discuss how the 

DRC Scoring Tool might help you with 

your agency’s verification needs. You 

can also call the Do Not Pay Agency 

Support Center at 855-837-4391, 

or email the Do Not Pay Mailbox at 

donotpay@fiscal.treasury.gov.

5
Re-architecture Complete—What’s Next for the DNP Portal

T

he Do Not Pay Portal (DNP Portal) 

has been busy undergoing a user 

interface transformation as part of 

the Re-architecture initiative. For the 

past several years, the DNP Portal 

focused on creating a better user 

experience with improved navigation 

and enhanced features, all based on 

customer feedback. The Re-architecture 

initiative began in August 2019 and 

officially completed in January 2021, 

with re-designed updates to Online 

Search, Batch Matching, Continuous 

Monitoring, Reports, Payments, and 

Whitelist Management. So, what’s next? 

To understand what to expect in the 

future, we must first look back.

The DNP Portal Re-architecture was 

generated by customer feedback regarding your enhancement opportunities, 

ideas, and recommendations. With 

your shared experiences and ideas, the 

DNP Business Center aimed to make 

changes to support a better experience 

while using the DNP Portal to prevent 

and detect improper payments. This 

emphasis on learning about customer 

experiences and ideas will remain a 

major consideration moving forward 

as the DNP Business Center continues 

to produce new functionality and data 

source offerings to meet your needs. 

To understand your changing needs 

within the payment landscape, we need 

your continued feedback to ensure that 

DNP provides value to your processes. 

There are multiple ways to share your 

experience, feedback, and thoughts 

with DNP such as: 

• active involvement in DNP focus 

groups and usability reviews

• participation in a DNP 

Analytics project

• submitting DNP Portal Outcome 

information for matched results

• adding comments to adjudicated 

payments in the Payment Integration 

module

• scheduling a meeting with your 

Agency Lead and Agency Specialist to 

discuss enhancement opportunities.

This information will be used to 

help measure DNP’s value for agency 

partners, as well as to prioritize future 

enhancements to the DNP Portal.

Continual Improvements to Our Program

Web-based Portal 

Improvements

20

18

20

17

20

11

20

19

20

20

2011

DNP Business 

Center is opened

2014

Adjudication, Whitelisting, 

Reports enabled in Portal

2019

Improved UI 

upgrade initiated

2017

Adjudicate multiple 

payments enabled

2018

Additional death 

data sources added

20

21

2021

Completed UI 

redesign

6
ARL Data Source Added 

to the DNP Portal

As we continue to add new data sources 

to meet our agency customer’s needs 

for data, we are eventually able to add 

some of these datasets to the DNP 

Portal. The Automatic Revocation 

of Exemption List (ARL) is one such 

data source. This data comes from the 

Internal Revenue Service (IRS). The IRS 

publishes the list of organizations whose 

tax-exempt status was automatically 

revoked because of failure to file a 

required Form 990, 990-EZ, 990-PF 

or Form 990-N (e-Postcard) for three 

consecutive years. This data is especially 

useful for agencies that issue grants 

or other awards that have a non-profit 

eligibility requirement. This list is 

updated monthly. For more information 

on the ARL data source, you can see the 

Quick Reference Card at the end of this 

Dige$t, or refer to the IRS website. 

The ARL database is available in the 

Do Not Pay (DNP) Portal, at no cost 

for agencies, who use the Online 

Search, Batch Matching, Continuous 

Monitoring, Single Query API, and 

Multiple Query API functionalities. By 

verifying eligibility prior to awarding 

a grant or issuing a payment, you will 

assist your agency in preventing and 

detecting improper payments being 

made to ineligible entities.

As we can add new 

data sources into 

the DNP Portal 

for our agency 

customers to 

match against, 

we continue to 

expand the functions 

in the Portal that will include matches 

against these added data sources. The 

Credit Alert System (CAIVRS), a shared 

database of defaulted federal debtors, is 

now available for bulk matching in the 

Portal. Your agency can take advantage 

of pre-award verification via Batch 

Matching.

CAIVRS is used to prescreen and verify the 

eligibility of applicants of federal direct or 

guaranteed loans. Agencies use CAIVRS to 

determine if a loan applicant has:

• Defaulted on any federal debts 

or obligations

• Had claims paid on direct or 

guaranteed federal loans

• Had a federal lien, judgment or 

federal loan that is currently in 

default or foreclosure

• Had a claim paid by a reporting 

agency within the last three years

Agencies must apply and be approved 

to access Batch Matching functionality 

for the CAIVRS data source in the 

DNP Portal. Please contact your 

Agency Lead and Agency Specialist 

for more information. You can also 

call the Do Not Pay Agency Support 

Center at 855-837-4391, or email the 

Do Not Pay Mailbox at donotpay@fiscal.

treasury.gov.

The Do Not Pay (DNP) Business Center 

is continuing to evolve to meet our 

customers’ needs by developing our next 

iteration of the Web Service/Application 

Programming Interface (API) product—

Multiple Query API. 

DNP first unveiled our pilot initiative 

for the Web Service/API connection 

in the April 2019 version of the DNP 

Dige$t. The DNP Web Service/API 

creates a connection between an 

agency’s payment system and the DNP 

Portal, integrating the functionalities 

of the Portal within the agency’s internal system. This connection creates a 

streamlined and efficient method to 

perform DNP searches against approved 

data sources from within an 

agency’s own payment system 

environment.

The Multiple Query API 

functionality allows agencies 

to send a call to DNP that 

contains the search criteria 

of up to 100 entities to match 

against any approved data sources. This 

improves on the previously available 

Single Query API, where each call to 

DNP contained the search criteria of only 

one entity. With more entities included 

in each call, matching activities against 

DNP data sources are in real time. 

Interested agencies can request 

access to the Multiple Query 

and Single Query API 

options, depending on their 

specific program needs and 

systems. Both API options 

will require agency development resources to work with the 

DNP API team for implementation. To 

learn more about the DNP Web Service/

API, please contact your Agency Lead 

and Agency Specialist to discuss the 

next steps. 

CAIVRS Data Source Expands Functionality for Batch Matching

DNP API Enhancement: Multiple Query API

Data and Functionality Enhancements

7
How do I learn how to use the Portal?

Go to the DNP website at www.fiscal.

treasury.gov/DNP/ and scroll down to 

the bottom where the Resources are 

listed. Click the Training link and you 

will be directed to a page with links to

Spotlight Training, Training Videos, and

Quick Reference Cards that can help

you find what you need. A good place

to begin would be the short videos

“How to – Log in to the Portal” and

“How to – Online Search.”

Is there a limit to the number of

payments that Batch Matching or

Continuous Monitoring can handle?

There is currently no limit to the

number of payments permitted in

a Batch Matching or Continuous

Monitoring file.

How often do I have to update my

ISIM password?

Your ISIM password must be updated

every 120 days.

How often are data sources in the

Portal updated?

Data sources are updated at different

intervals, depending on when the sending agency updates their files—daily,

weekly, monthly, etc. More information

about the update frequency of each

data source may be found by hovering 

your cursor over the data source name 

in the DNP Portal to find out the last 

updated date, description of the data 

source, and how often the data source 

is updated. Information is also available 

on the Quick Reference Cards found on 

the Training link for each data source, 

or within the Portal Online User Guide.

What should I do if I see matches in 

the Portal in the Payments function?

DNP will provide users with a summary 

of matches and the name(s) of the data 

source(s) in which the matches were 

found. This information is intended 

to assist the agency in determining 

payment eligibility based on the agency’s own internal policies and business 

processes. While DNP will not determine whether a payment is proper or 

improper, it may help agencies identify 

anomalies and potential problems that 

may need more research.

If we are already enrolled in DNP for 

Online Search, will we have to fill 

out another agreement to add Batch 

Matching or Continuous Monitoring 

to our available functionalities in the 

DNP Portal? 

Yes. Functionality is determined at the 

Access Group level. When an agency 

adds the Batch Matching/Continuous 

Monitoring functionality, the agency 

will need to give information about 

the file(s) they are sending. Additionally, depending on the data sources 

requested for Batch Matching and 

Continuous Monitoring, the agency 

might need to enter into a Computer 

Matching Agreement with the data 

source owner.

If you have questions that you would 

like to see answered in this column 

in a future edition of the DNP Dige$t, 

please submit them to the DNP mailbox 

at donotpay@fiscal.treasury.gov.

Do Not Pay Q&A

New to Do Not Pay? How can we help you? 

Announcements

Help us improve the Dige$t by

taking this short survey! We want

to make sure this publication

provides helpful information to

achieve your goal of identifying

and reducing improper payments. 

Click HERE.

Release 7.3 was implemented

June 26, 2021. This release added

the IRS Automated Revocation

Exemption List (ARL) as an additional data source. Also, CAIVRS

was made available in the Batch

Matching functionality. For more

details, read the articles on page 7

and check out the included Quick

Reference Card!

8
 

 

Do Not Pay (DNP) Quick Reference Card

What is the Automatic Revocation of 

Exemption List?

The Automatic Revocation of Exemption List (ARL) is a 

data source from the Internal Revenue Service (IRS). It 

contains entities that have had their tax-exempt status 

automatically revoked under the law because they have 

not filed Form 990 series returns or notices annually as 

required for three consecutive years. This data is 

especially useful for agencies that issue grants or other 

awards that have a non-profit eligibility requirement.

How does DNP help my agency with this data 

source?

The ARL database is available in the DNP Portal for agency 

searches. By verifying eligibility prior to awarding a grant 

or issuing a payment, you will help your agency reduce 

these types of improper payments.

How do I gain access to the ARL in the DNP 

Portal?

Agencies must apply and be approved to access ARL in the 

DNP Portal. Contact your agency lead for more 

information.

Is there a cost for using the ARL?

No. The ARL is available at no cost to agencies enrolled in 

DNP.

For which modules is ARL available in the DNP 

Portal?

The ARL database is available in Online Search, Batch 

Matching, Continuous Monitoring, and API.

What kind of information does a match in the 

DNP Portal return? 

When conducting searches, the DNP Portal returns the 

data elements listed in the following chart.

Frequently Asked Questions Field Description

EIN

The EIN, or Employer Identification Number, is also known as a federal Tax Identification 

Number (TIN), and is used to identify a business or nonprofit entity. An EIN is a unique 

9-digit number, similar to a Social Security Number for an individual.

Legal Name The primary name by which the organization is listed in IRS records.

Doing Business As The second line of the organization’s mailing address/ Any other name the organization 

uses.

Last Known Address The organization’s last known mailing address.

City The city in which the organization’s last known mailing address is located.

State The state in which the organization’s last known mailing address is located.

Zip Code The zip code in which the organization's last known mailing address is located.

Country The country in which the organization’s last known mailing address is located.

Exemption Type The section of the Internal Revenue Code that describes the type of organization (See 

next page for details).

Revocation Date The effective date that the organization’s federal tax exemption was automatically 

revoked for not filing a Form 990-series return or notice for three consecutive years.

Revocation Posting 

Date

The date on which the IRS posted notice of the organization’s automatic revocation on 

IRS.gov.

Exemption 

Reinstatement Date

The organization’s effective date of tax exemption, determined by the IRS after the 

organization’s exemption was automatically revoked and the organization applied for 

reinstatement of exemption.
 

 

Exemption Types Viewable in the DNP Portal

When the ARL Code is received from the IRS, Do Not Pay translates the code into the following Exemption Types viewable in the DNP Portal. When a code is received from the 

IRS that is not ascribed to a legitimate Exemption Type, Do Not Pay will not translate the code and will show the actual value within the Portal. This is represented in the first 

row of the chart below. 

ARL Code

Exemption 

Type Viewable 

in Portal

Description

0 0 If you see a single number rather than an official IRS Exemption Type, this indicates 

an ARL code was received from the ARL data source that has no associated 

Exemption Type. Other possible numbers you may see are 1, and 7.

00 00 Unidentified

02 501(c)(2) Title Holding Corporation for Exempt Organization

03 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to 

Foster National or International Amateur Sports Competition, or Prevention of 

Cruelty to Children or Animals Organizations

04 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees

05 501(c)(5) Labor, Agricultural, and Horticultural Organizations

06 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, Etc.

07 501(c)(7) Social and Recreational Clubs

08 501(c)(8) Fraternal Beneficiary Societies and Associations

09 501(c)(9) Voluntary Employees Beneficiary Associations

10 501(c)(10) Domestic Fraternal Societies and Associations

20 501(c)(20) Group Legal Services Plan

23 501(c)(23) Veterans Organizations (created before 1880)

40 501(d) Religious and Apostolic Associations

50 501(e) Cooperative Hospital Service Organizations

70 501(k) Child Care Organizations

90 521(a) Farmers' Cooperative Associations

Important Links 

DNP Website

https://fiscal.treasury.gov/dnp/

FAQs

https://fiscal.treasury.gov/dnp/faqs.html