Certification of Religious or Charitable Organization's Landholdings

FORM 7-2184
2010 Instructions
(7-09)

INSTRUCTIONS FOR CERTIFICATION OF
RELIGIOUS OR CHARITABLE ORGANIZATION’S
LANDHOLDINGS
(Discretionary Provisions)

Bureau of Reclamation
Do not use this form after December 31, 2010

OMB Control No.: 1006-0005

Paperwork Reduction Act
This information is being collected to establish landholder compliance with Federal reclamation law. Response to this request is mandatory in
accordance with Public Law 97-293 and 43 CFR 426.18. Public reporting burden for this form is estimated to average 45 minutes per response,
including time for reviewing instructions, gathering and maintaining data, and completing and reviewing the form. An agency may not conduct or
sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid Office of Management and
Budget (OMB) control number. Direct comments regarding the burden estimated or any other aspect of these forms to Manager, Land Resources
Office, Code 84-53000, Bureau of Reclamation, PO Box 25007, Denver CO 80225.

GENERAL INFORMATION
“General Information About RRA Forms” (Form 7-21INFO)
provides basic instructions on using the Reclamation Reform
Act of 1982 (RRA) forms. Ask your district office for this
form each year to keep current. Refer to the definitions at the
end of Form 7-21INFO whenever the meaning of a term is not
clear to you. Please note, some terms such as “irrigable land,”
“irrigation land,” and “irrigation water” have special
definitions when used in these forms which differ from their
common meaning. Other terms and corresponding definitions
that are specific to the RRA forms are:
•

“Land” or “acres” means irrigable or irrigation land.

•

“Organization” means a religious or charitable
organization.

•

“You” means the officer or authorized agent of the
organization who completes this form for the
organization.

•

“We,” “us,” “our,” or “Reclamation” means the Bureau
of Reclamation.

(1)

Your organization is exempt from paying Federal
income taxes under section 501 of the Internal
Revenue Code of 1954, as amended;

(2)

Your organization’s or subdivision’s agricultural
produce and proceeds from the sales of such
produce are used only for charitable purposes;

(3)

Your organization or subdivision, itself, operates
the land; and

(4)

No part of the net earnings of your organization or
subdivision accrues to the benefit of any private
shareholder or individual.

This is not the appropriate form for your organization to
submit if it does not meet all of these criteria, and you should
contact your district office for guidance. Please contact each
district in which your organization holds land to find out each
district’s forms submittal category since a district’s
RRA forms submittal category is subject to change annually.

OPTIONS FOR SUBMITTING THIS FORM
The organization that must submit a Form 7-2184 must choose
one of the following options:

Visit www.usbr.gov/rra for more information.

(1) Each division or subdivision of the organization
may submit a certification form certifying just that
division's (subdivision's) landholdings. Under this
option, only the acres held by the division
(subdivision) submitting this form will be
considered in determining whether the applicable
RRA forms submittal threshold has been exceeded.
Divisions (subdivisions) may need to coordinate
with each other to determine exactly what land
parcels each division (subdivision) will include on

WHO MUST SUBMIT THIS FORM
Your organization must certify its landholdings on a
“Certification of Religious or Charitable Organization’s
Landholdings” (Form 7-2184) if the part of the organization
responsible for RRA form submission is subject to the
discretionary provisions of the RRA, the westwide
landholdings of the part of the organization responsible for
RRA form submission and any subdivisions to be included on
the form total more than 240 acres in a Category 1 district, or
more than 80 acres in a Category 2 district, AND if:

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their respective RRA forms so the same land parcel
doesn't appear on multiple RRA forms. Item 5(b),
which requests information on subdivisions, must
be left blank because under this option, each
division (subdivision) submits its own
Form 7-2184.

landholder. A new landholder must submit certification forms
prior to receiving Reclamation irrigation water. Any change
that affects the four criteria listed under “Who Must Submit
This Form” is considered to be a landholding change.
For more information on landholding changes, see
Fact Sheet 11 which is available at your district office.

OR
(2)

ANNUAL CERTIFICATION

A part of the organization may submit a
certification form certifying both its landholdings
and the landholdings of one or more of its
subdivisions. Under this option, the acres held by
the organization and the acres held by the
subdivision(s) included on the form will both be
considered in determining whether the applicable
RRA forms submittal threshold has been exceeded.
Item 5(b), which requests information on
subdivisions, must list the subdivision(s) that hold
land included on this form. If you list any
subdivisions in item 5(b), those subdivisions must
be considered when reference is made to your
organization for the remainder of this form.

Your organization must submit Form 7-2184 each and every
year prior to the delivery of Reclamation irrigation water if its
westwide landholdings exceed the applicable RRA forms
submittal threshold, with the following exceptions:
(1)

Your organization may submit a “Verification of
Landholdings” (Form 7-21VERIFY) instead of
Form 7-2184 if your organization's westwide
landholdings have not changed since the last
Form 7-2184 was submitted.

(2)

Your organization may submit a
Form 7-21VERIFY together with a new
“Selection of Full-Cost Land” (Form 7-21FC)
if its westwide landholdings have not changed
since the last Form 7-2184 was submitted,
and your organization wants to reselect its
full-cost land.

(3)

Your organization does not need to submit any
RRA forms if:

Please contact your district office or the appropriate
Reclamation office if you have any questions regarding these
options.

WHERE TO SUBMIT FORMS
Your organization must submit a certification form to
each district in which the organization holds (directly or
indirectly owns or leases) land. You must submit the original
form to one district office and may submit copies to the others
if your organization holds land in more than one district.

•

It only holds land indirectly through entities,
trusts, or estates;

•

Neither the acres attributed to your
organization nor the percentage of the entity,
trust, or estate attributed to your organization
has changed since the last Form 7-2184 was
submitted; and

•

All other information on your organization’s
previously submitted Form 7-2184 has not
changed.

WHAT LAND TO INCLUDE
The part of the organization submitting this form must certify
all of its land held westwide that is subject to the acreage
limitation provisions. Land subject to the acreage limitation
provisions that is held westwide by any subdivisions listed on
this form must also be certified on this form. Please see
Form 7-21INFO if your organization has excess land or
full-cost land to identify. Your organization must provide an
accurate legal description or an assessor’s parcel number for
each land parcel. Be sure to break down land parcels as far as
necessary to ensure accurate identification.

IRREVOCABLE ELECTION
Please be aware, by submitting this form, a prior law recipient
that only holds land indirectly in a district that has conformed
to the discretionary provisions will be making an irrevocable
election to conform to the discretionary provisions.
That action will be binding in that and all other districts in
which the landholder holds land subject to the acreage
limitation provisions.

IF LANDHOLDINGS CHANGE
You must notify all districts in which your organization holds
land within 30 calendar days if your organization's westwide
landholdings change during the water year, and you must
submit new certification forms within 60 calendar days of the
change. These 30- and 60-day grace periods do not apply to a
new

2

FORM 7-2184 (2010)

See Form 7-21INFO for more information on how an
irrevocable election impacts your organization's westwide
acreage limitation status.

(b)

GENERAL INSTRUCTIONS
You must type or print in ink all answers. You must initial
and date any crossouts and corrections. You may attach
continuation sheets to list information. Preprinted
continuation sheets are available for this purpose, or you may
make your own. District name abbreviation(s) used on this
form must be spelled out on the form where the abbreviation
is used for the first time, or on a separate sheet attached to this
form. Please contact your district office or the appropriate
Reclamation office if you have any questions.

6.

List other names through which your organization or
any subdivision listed in item 5(b) holds 100-percent
interest in land.

7.

Is your organization exempt under Section 501 of the
Internal Revenue Code? Please contact the appropriate
Reclamation office for guidance before completing the
rest of this form if you answer “no” to this question or
upon request you cannot provide proof of your
organization’s tax exempt status.

8.

Answer the questions listed for both the part of the
organization submitting this form and for any
subdivisions listed in item 5(b). These questions relate
to your organization's entitlement. Immediately contact
the appropriate Reclamation office for further guidance
before completing the remainder of this form if you
answer “yes” to any of these questions.

9.

Check the box next to the one statement that best
describes how your organization became subject to the
discretionary provisions. Provide the requested
information for that statement. Please contact your
district office if you do not know which statement
applies to your organization.

ITEM BY ITEM INSTRUCTIONS
Organization Information
1.

Enter your organization’s complete name.

2.

(a)

3.

4.

5.

Enter the local street address or rural route
number, city, state, and ZIP code of your
organization. An attorney's address,
“c/o” address, etc., is not acceptable in place
of a street address. Post office box numbers
may be used only if no other address exists.

(b)

Enter your organization's mailing address if it is
different from the street address.

(a)

Enter the telephone number where questions can
be directed.

(b)

Enter the name of a contact person at that
telephone number.

(a)

Enter the state(s) or country (ies) in which your
organization is established or registered. Your
organization will be required to submit
documentation verifying the country (ies) in
which your organization is established when your
organization irrevocably elects to conform to the
discretionary provisions if it indicates a country
other than the United States.

(b)

Enter your organization’s Employer Identification
Number (EIN). You must obtain an EIN for this
form if your organization does not have one.
The Internal Revenue Service (IRS) requires all
non-profit organizations to have an EIN.

(a)

Enter the complete name of the central organization
(if any) with which your organization is affiliated.

Enter the name(s) of any subdivisions of this
organization with landholdings that are being
certified on this form. For additional space, use
attachments. Any subdivisions listed here must
be considered when reference is made to your
organization for the remainder of this form.

Land Your Organization Directly Owns
It is the responsibility of landowners, sellers of land, and
districts to notify lessees, buyers of land, and new landholders,
respectively, of the RRA forms submittal requirements
associated with the land in question.
10.

Enter your organization's name again. (These forms
are often photocopied, so it is necessary to have your
organization identified on each page.)

11.

This section requests information regarding land
westwide that your organization directly owns. The
information must include land directly owned by any
subdivisions listed in item 5(b). Also include land leased
from a public entity here instead of including it as leased
land in item 14 because it counts against the lessee's
ownership entitlement (pursuant to Public Law 91-310).
In that situation, write the land is leased from a public
entity and include the name of that public entity after the
legal description of the land parcel. Enter the following
for each land parcel:
(a)

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Name of district in which the land parcel is located.
Group land parcels by district to make it easier for
you to complete items 21 through 27.
FORM 7-2184 (2010)

(b)

(c)

Who primarily operates the land parcel: your
organization (self); a lessee or sublessee under a
lease (lessee/sublessee); or an operator under any
other type of farm operating arrangement (other).

(d)

Name, address, and telephone number of each
lessee, sublessee, or other type of operator. Check
the appropriate box to indicate why your
organization is identifying a lessee, sublessee, or
other operator. Skip this column and go to
item 11(g) if your organization primarily operates
the land parcel.

(e)

12.

Land Your Organization Directly Leases From
Another Party

Provide an accurate legal description of the land
parcel or an assessor’s parcel number. For each
land parcel that is directly owned by any
subdivision listed in item 5(b), include the name of
that subdivision. For each lessee, sublessee, or
operator entered in item 11(d) [or for your
organization if you check “self” in item 11(c)],
there is space to list six land parcels (one parcel per
line) if all parcels are operated by the same natural
person or entity in the same district. You may list
more than one parcel per line if all parcels have the
same lease information.

Landholders that lease land to or from other landholders
should inform the lessees and lessors of their obligation to also
submit RRA forms. If either the lessee or lessor fails to
submit RRA forms, the eligibility of the land to receive
Reclamation irrigation water will be jeopardized.

Starting date of the lease. This is the date the lease
first became effective. Enter the date the lease was
signed if no effective date was specified in the
lease. Remember, leases cannot exceed 10 years
except with our approval for perennial crops, which
are determined on a crop-by-crop basis but cannot
exceed 25 years.

(f)

Ending date of the lease. This is the date on which
the current lease will terminate, including all
exercisable options.

(g)

Number of acres in the land parcel. If your
organization leases land from a public entity and
then subleases it to another landholder, do not list
those acres in this column because they are
attributed to the sublessee.

Total column 11(g). This is the number of acres your
organization directly owns westwide. Include in this
total any directly owned acres listed on continuation
sheets or attachments.

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13.

Enter your organization’s name.

14.

This section requests information regarding land
westwide that your organization leases from another
party. The information must include land directly leased
by any subdivisions listed in item 5(b). Do not include
land leased from a public entity here; instead, include it
in item 11. Include information regarding any land your
organization and any subdivisions listed in item 5(b)
sublease to others here. Enter the following for each
land parcel:
(a)

Name of district in which the land parcel is
located. Group land parcels by district to make it
easier to complete items 21 through 27.

(b)

Provide an accurate legal description of the land
parcel or an assessor’s parcel number. For each
land parcel that is directly leased by any
subdivision listed in item 5(b), include the name
of that subdivision.

(c)

Who primarily operates the land parcel: your
organization (self) or another party (other).
If another party operates your land, indicate in
column (d) if the land is not receiving
Reclamation irrigation water or if the land was
involuntarily acquired.

(d)

Natural person or entity that directly owns the
land your organization leases. Enter the
sublessee’s name as well as the landowner’s
name if your organization subleases the land
to another landholder. If your organization
subleases the land from another landholder, enter
the sublessor’s name and the landowner’s name.
Include the farm operator’s name if the land is
operated by a farm operator.

(e)

Starting date of the lease. This is the date the
lease first became effective. Enter the date the
lease was signed if no effective date was specified
in the lease. Remember, leases cannot exceed
10 years except with our approval for perennial
crops, which are determined on a crop-by-crop
basis but cannot exceed 25 years.

(f)

Ending date of the lease. This is the date on
which the current lease will terminate, including
all exercisable options.
FORM 7-2184 (2010)

(g)

15.

(f)

Multiply item 16(d) (in decimal form) by
item 16(e). This is the number of acres that
your organization indirectly owns through the
entity, trust, or estate.

(g)

Total number of acres leased (directly and
indirectly) by the entity, trust, or estate.

(h)

This item applies if your organization directly
owns land and leases that same land to an entity,
trust, or estate in which your organization owns
an interest. Leave both sections of item 16(h)
blank if your organization does not have this
situation. By completing this item you will
prevent counting the same land twice against your
organization's entitlement, once as directly owned
land and again as indirectly leased land if this
situation applies to your organization.

Number of acres in the land parcel. Do not list
acres that your organization subleases to others in
this column because they are attributed to the
sublessee.

Total column 14(g). This is the total number of acres
your organization directly leases (and subleases)
westwide. Include in this total any directly leased
(and subleased) acres listed on continuation sheets or
attachments. Please contact your district office for
further instructions if all or part of your organization’s
directly leased land is also attributable to your
organization’s indirectly owned land.

Land Your Organization Indirectly Owns or Leases
Through Other Entities
16.

This section requests information regarding land that
your organization indirectly owns or leases westwide
through other entities, trusts, or estates. The information
must include land indirectly owned by any subdivisions
listed in item 5(b). Obtain a completed copy of any
entity’s “Certification of Entity’s Landholdings”
(Form 7-2181) or “Report of Entity’s Landholdings”
(Form 7-2191), or any trust’s or estate’s “Declaration of
Trust’s or Estate’s Landholdings” (Form 7-21TRUST)
that attributes land to your organization. By referring to
the information contained on the entity's, trust's, or
estate's form, you can help ensure that the information
you certify on your form is accurate. Enter the
following for each land parcel in each district in which
the entity, trust, or estate holds land attributed to your
organization:
(a)

Name of district in which the land parcel is
located. Group land parcels by district to make it
easier to complete items 21 through 27.

(b)

Name of the entity, trust, or estate that holds land
in which your organization owns an interest or is
a beneficiary.

(c)

The entity's, trust's, or estate's EIN. Leave this
blank if the entity, trust, or estate does not have
an EIN and is not required by the IRS to have
an EIN.
Percentage of interest your organization owns in
each entity or the percentage of land in a trust or
estate attributed to your organization.

(d)

(e)

(i)

(1)

Enter the number of acres from item 16(g)
that your organization directly owns and
leases to the entity, trust, or estate.

(2)

Subtract item 16(h)(1) from item 16(g).
This is the number of adjusted acres that the
entity, trust, or estate leases to use in
calculating the number of leased acres
attributed to your organization.

Multiply item (16)(d) (in decimal form) by
item 16(h)(2) if you completed item 16(h).
Multiply item 16(d) (in decimal form) by
item 16(g) if you did not complete item 16(h).
This is the number of leased acres attributable
to your organization through the entity, trust,
or estate.

17.

Total column 16(f). This is the total number of acres
your organization indirectly owns westwide. Include
in this total any indirectly owned acres listed on
continuation sheets or attachments.

18.

Total column 16(i). This is the total number of acres
your organization indirectly leases westwide. Include
in this total any indirectly leased acres listed on
continuation sheets or attachments.

Landholdings Summary

Total number of acres owned (directly and
indirectly) by the entity, trust, or estate.

5

19.

Enter your organization’s name.

20.

Enter the name of each district in which your
organization holds land westwide. Circle the district at
which the original form is filed if your organization is a
multidistrict landholder.

FORM 7-2184 (2010)

21.

For each district, enter the total number of acres your
organization directly owns in the district. Obtain this
information from item 11(g). Add the number of acres
in item 21 and enter that number in the “TOTAL”
column (far right column). This is the number of acres
your organization directly owns westwide and should
equal item 12.

25.

For each district, enter the total number of acres your
organization indirectly leases in the district. Obtain this
information from item 16(i). Add the number of acres
in item 25 and enter that number in the “TOTAL”
column (far right column). This is the number of acres
your organization indirectly leases westwide and should
equal item 18.

22.

For each district, enter the total number of acres your
organization indirectly owns in the district. Obtain this
information from item 16(f). Add the number of acres
in item 22 and enter that number in the “TOTAL”
column (far right column). This is the number of acres
your organization indirectly owns westwide and should
equal item 17.

26.

For each district, add item 24 and item 25. This is the
total number of acres your organization leases in each
district. Add the number of acres in item 26 and enter
that number in the “TOTAL” column (far right column).
This is your organization's leased acres westwide.

27.

For each district, add item 23 and item 26. This is the
total number of acres your organization holds in each
district. Add the number of acres in item 27 and enter
that number in the “TOTAL” column (far right column).
This is the number of acres your organization holds
westwide and counts against your organization’s
nonfull-cost entitlement. Your organization must also
submit a Form 7-21FC if this number is more than your
organization’s nonfull-cost entitlement AND your
organization directly or indirectly leases land.

23.

For each district, add item 21 and item 22. This is the
total number of acres your organization owns in each
district. Add the number of acres in item 23 and enter
that number in the “TOTAL” column (far right column).
This is the number of acres your organization owns
westwide and counts against your organization’s
ownership entitlement. Your organization must submit
a “Designation of Excess Land” (Form 7-21XS) if this
number is more than your organization's ownership
entitlement.

Signatures

We will determine all land held by your organization to
be ineligible to receive Reclamation irrigation water
until the appropriate excess designation is made if your
organization exceeds its westwide ownership
entitlement and it does not submit Form 7-21XS to
designate its excess acres. Regardless of whether your
organization’s owned land exceeds it ownership
entitlement, you must complete a Form 7-21XS and
designate land as excess on that form if your
organization:

24.

•

Purchases land that was designated as excess by the
seller without our sales price approval;

•

Involuntarily acquires excess land; or

•

Involuntarily acquires eligible land and designates it
as excess.

28.

Read the attestation statements carefully and sign and
date the form in ink. An officer or authorized agent
from the part of the organization that is submitting this
form must sign it. The statements concerning the
reporting of changes in information, the rent paid on
irrigation land, written leases, and the terms of such
leases are requirements of Federal reclamation law.

For each district, enter the total number of acres your
organization directly leases in the district. Obtain this
information from item 14(g). Add the number of acres
in item 24 and enter that number in the “TOTAL”
column (far right column). This is the number of acres
your organization directly leases westwide and should
equal item 15.

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FORM 7-2184 (2010)