6. For a foreign government: " u9 P9 B, Z: j; o4 b, x ' }8 p* g0 B6 d( ]5 u' ?a. I certify that the entity identified in Part I is a foreign government within the meaning of section 892 and the payments are within the scope of the exemption granted by section 892
b. The entity identified in Part I is an integral part of the government:
c. The entity identified in Part I is a controlled entity of the government. 7 B/ L, ~- c/ \! z
: f I9 @+ m/ e# h2 m7 V" E2 g- b( q4 x: X* i" {
7. For an international organization: # v2 S* w* |- a6 K+ Y, t( o& W 1 ~. h) g$ p5 ~1 _+ bI certify that:
The entity identified in Part I is an international organization within the meaning of section 7701(a)(18) and
The payments are within the scope of the exemption granted by section 892.
8. For a foreign central bank of issue (not wholly owned by the foreign sovereign): 8 n1 u( m4 y+ T- X, W- R$ d$ d, m* t( J0 a9 o: u
I certify that:
The entity identified in Part I is a foreign central bank of issue.
The entity identified in Part I does not hold obligations or bank deposits to which this form relates for use in connection with the conduct of a commercial banking function or other commercial activity, and
The payments are within the scope of the exemption granted by section 895.
9. For a foreign tax-exempt organization, including foreign private foundations:6 e$ h2 ?7 y! k- L" ^+ P& t3 \; D
8 R* P2 C& b+ b/ eIf any of the income to which this certification relates constitutes income includible under section 512 in computing the entity's unrelated business taxable income, send a statement identifying amounts.3 ^2 O: `4 O9 K* p. m# D9 [$ O
; |' T4 e9 r7 p! p; m, r% P a. I certify that the entity identified in Part I has been issued a determination letter by the IRS dated that is currently in effect and that concludes that it is an exempt organization described in section 501(c). e/ o, B+ j, T, S4 x1 P ^
( s/ ]3 ?9 k1 @8 J For section 501(c)(3) organizations only, check appropriate: 1 @& I/ D2 \* E% {& a" @6 S/ \7 e 9 v) q( b% `9 ?& }5 Vb. If the determination letter or opinion of counsel concludes that the entity in Part I is described in section 501(c)(3), I certify that the organization is not a private foundation described in section 509. I will send an affidavit of the organization setting forth sufficient fact for the IRS to determine that the organization is not a private foundation because it meets one of the exceptions described in section 509(a)(1), (2), (3), or (4)! O. k6 q( q, n: x8 [4 r7 T# _
4 u r( y; T8 M: `- y- x3 U# Gc. If the determination letter or opinion of counsel concludes that the entity identified in Part I is described in section 501(c)(3), I certify that the organization is a private foundation described in section 509.
10. For a government of a U.S. possession: ! k# v* f. s& E" C2 u2 l , S1 J6 }1 c: ]- O8 Z( j- {I certify that the entity identified in Part I is a government of a possession of the United States, or is a political subdivision thereof, and is claiming the exemption granted by section 115(2).