6. For a foreign government:7 t0 @$ b5 d% M/ t$ _8 y
4 p6 W; z/ r* d! h$ J3 ?% x 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. % z- ? w+ v8 d 2 c& ]: W3 K: z$ N7 d0 |; V% z# [- o' n# q* O- f
7. For an international organization:# L# S3 k0 M8 t$ k( Z
2 x) F- q; j% l2 D$ F7 S3 N! pI 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):$ K' X9 v/ W/ D& a0 X# V! w, `
0 N' R( D& f) c
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: ! F$ g& @' w5 Q( ?- |; f. E' Y , [0 i. c) ]$ `$ q- j9 p/ f0 VIf 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.; h$ G& }% e5 u
+ o6 m! V* r' X4 ?6 w" l 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). 2 \5 Y/ |. p! R % E: |7 a+ Z1 f" B, S2 {For section 501(c)(3) organizations only, check appropriate:/ }1 O4 |$ ~0 V+ c+ r7 ]: o: z
+ }9 j0 n0 U6 A7 bb. 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) 2 k5 ^; b8 a0 o 9 m% C2 O- E! D2 V* vc. 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: $ l: Q, h4 S2 ?% |! }+ [3 ]& }3 C0 o" ~. t& K4 e# k
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).