6. For a foreign government: ( h4 l( k5 ?% ~% \; @# H3 o" L* N% e 3 ^. M; y. n; t4 U C6 \ `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. 8 G6 [* q8 u0 E' V: g! |) Z: m+ O# C8 [7 [* {: _6 k% q) U" T7 o1 q
) j/ I) a/ ?4 U) J. }& I" b; w& E* J
7. For an international organization: % I% G) `; c- v. i1 P0 z+ u& n: q( P0 P$ B$ B6 |) V
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):8 y2 a# x4 H8 U- N1 y' C
4 ^6 P0 M( a1 t3 L" _- FI 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:0 y3 C9 c: t7 y% v+ L" |
2 z0 Z1 v7 ` V Q
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. $ g( q3 w, x4 P* `( W' {: ?) J" s+ q% J' h9 ?+ W 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).- h$ r! _- e) q. x7 K% i
7 I, m% N0 t% _6 {. k- f+ t3 @For section 501(c)(3) organizations only, check appropriate:: A8 t2 x, r9 Z
( U1 l& e+ Z" L) K3 t/ I 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)! p* J* ]- e7 ^ z
4 F! Q& K+ j; V( m c. 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: # m( c' G; ]. T4 @9 G$ \ 1 o8 h+ J+ e/ ~0 Y0 PI 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).