6. For a foreign government: 4 I5 ? y# @4 C8 m2 H+ V' F) a+ b- y8 c1 h% ? 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. 0 e& h6 {8 P$ b* P6 a! ?0 m( A/ }2 X0 H1 S; L$ o0 O7 u
2 f0 U3 s5 Q; S$ {$ K2 R1 ]4 P4 M
7. For an international organization:$ z& O! ~+ }0 s4 t0 ? J7 u+ m! m# ?8 h
5 O9 Q: x* Q+ G! S0 @I 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): 1 A% R( X! J* n5 p* v0 K4 [8 z* k) A2 x, p7 l1 Q6 q1 ?, W+ D( ~
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: * w. F! k0 o% l* h+ X, l! R" D a' j0 ?$ p# A1 A% x+ [) c
If 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. - E9 R- J p$ R" K' V( G ! o* ~8 _/ w5 F* L/ J5 P, b; ca. 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).# l; m; C: \; ?! r; C
% S+ ~- t: \. k; [ For section 501(c)(3) organizations only, check appropriate:! V5 N* I& m3 m; \" N0 a
5 H& ?" Y5 [" Z' b( P5 t! Z b. 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)& S& M6 L+ Z* ?" Y0 j/ K: i" _
? u5 j8 |& Z+ E/ B+ Hc. 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: 1 A' k" ?8 t1 @7 P 4 P/ _; G7 D1 V+ T+ xI 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).