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DEFINITIONS AND INSTRUCTIONS FOR THE 2014 REPORT OF ORGANIZATION, NC-99001
Estimates are acceptable if book figures are not readily available. Due Date – February 12, 2015
Burden Estimate - Public reporting burden for this collection of information
is estimated to vary from 30 minutes for the smallest companies to 25 hours
for the largest companies, with an average of 3 hours 24 minutes per
response, including the time for reviewing instructions, searching existing
data sources, gathering and maintaining the data needed, and completing
and reviewing the collection of information. Send comments regarding this
burden estimate or any other aspect of this collection of information,
including suggestions for reducing this burden to: Paperwork Project 06070444, U.S. Census Bureau, 4600 Silver Hill Road, EMD, Room 8K122,
Washington, DC 20233. You may e-mail comments to
[email protected]; use "Paperwork Project 0607-0444" as the subject.
Response to this collection of information is not required unless it displays a
valid approval number from the Office of Management and Budget (OMB).
The OMB eight-digit number appears in the upper right corner of the form.
Discontinued Operations - If your organization discontinued operations
before 2014, complete the Operational Status section of the questionnaire
for each location (e.g., Closed or Sold) along with the effective date for of the
status change. If your organization was in operation for any part of 2014, a
completed questionnaire is required for the portion of the year 2014 in which
your organization was in operation.
Census File Number (CFN) - A CFN has been assigned to your company.
Always refer to the complete number in any correspondence with the
U.S. Census Bureau.
Employer Identification Number (EIN) - The EIN is the nine-digit taxpayer
identification number assigned by the Internal Revenue Service (IRS) and
used by all business firms and other legal entities to file federal employment
tax returns such as Forms 941 and 943; and federal income tax returns such
as Forms 1065, 1120, and 990 series.
Company - An economic unit comprising one or more establishments under
common ownership or control.
Subsidiary - A company which is owned or controlled by another firm or
company. Subsidiaries include firms in which your company owns more than
50 percent of the outstanding voting stock, as well as firms in which your
company has the power to direct or cause the direction of the management
and policies.
Number of employees for the pay period including March 12, 2014 Number of employees, both full- and part-time, whose payroll was reported
on your organization's IRS Form(s) 941, Employer's Quarterly Federal Tax
Return. Include as employees any persons on paid sick leave, paid holidays,
and paid vacations; include salaried officers and executives of incorporated
firms.
Exclude full- or part-time leased employees whose payroll was filed under an
employee leasing company's EIN and temporary staffing obtained from a
staffing service.
Payroll - Include the total of wages paid, tips reported, and other
compensation paid to your employees in the calendar year, whether or not
subject to income or social security taxes. Include all wages, salaries,
commissions, fees, bonuses, vacation allowances, sick leave pay, severance
pay, the amount of reported tips, and the value of taxable fringe benefits.
Also include any employee contributions to a qualified pension plan, such as
the 401(k) plan. Also include the spread on stock options that are taxable to
employees as wages.
For incorporated businesses, include the salary of all officers and executives.
Exclude pensions, annuities, supplemental unemployment compensation
benefits, nontaxable fringe benefits, and commissions and fees paid to
independent contractors. Also, exclude employer contributions for pension
plans and for health insurance and qualified benefits under a cafeteria plan.
For unincorporated businesses, exclude the profit or compensation paid to
proprietors or partners.

NC-99001_I (11-25-2014)

The sum of payroll reported for individual establishments for an EIN should
equal the taxable Medicare wages and tips reported on your organization's
IRS Form(s) 941, Employer's Quarterly Federal Tax Return plus the spread on
stock options that are taxable to employees.
Establishment - An establishment is a single physical location where
business is conducted or where services or industrial operations are
performed. (For example: a factory, mill, store, hotel, movie theater, mine,
farm, administrative office.) If distinctly separate activities are performed at the
same location, and if there is significant employment in each activity, then
each activity should be treated as a separate establishment, except
agricultural production as explained below. (For example: construction
activities operated out of the same physical location as a lumber yard.)
For firms engaged in construction, real estate management or operation,
transportation, communication, electric, gas, and sanitary services, and similar
types of physically dispersed activities, it is not necessary to list separately
each individual "site," "project," "field," "network," "line," or "system." It is only
necessary to report for main or branch offices, terminals, stations, etc., which
are either (a) directly responsible for supervising such activities, or (b) the base
from which personnel operate to carry out these activities.
Foreign Locations - Report a foreign location only if any of the employees at
the location are reported on an IRS Form 941 for an EIN that is also used to
report employees at domestic locations. You only need to report one foreign
location for each such EIN. If more than one such establishment exists for an
EIN, consolidate the employment and payroll data at the headquarters
location, using "foreign employees" as the secondary name.
Special Instructions for Selected Industries
Banks - When checking the prelisting of your establishments in Item 5A or
listing additional establishments in Item 5B, list only the EINs used to report
either federal employment taxes (IRS Form 941) or income (IRS Forms 1065,
1120, and 990). DO NOT LIST EINs assigned to trust funds or estates
managed by the bank and reported on IRS Form 1041, U.S. Fiduciary Income
Tax Return. Report main and branch locations as separate establishments.
Individual ATM outlets should not be listed as separate establishments.
Agricultural production - Establishments having any agricultural production
regardless of whether it is the major activity should be listed separately in
Items 5A and/or 5B and the employment and payroll data allocated if
appropriate. Agricultural production includes the raising of/or production of
crops (including horticultural products), poultry, or livestock for sale.
When using Item 5B to add establishments engaged in agricultural production,
be sure to give the type of crop, livestock, etc., in column (c1).
Construction establishment - A construction establishment is a relatively
permanent office, or other place of business, where the usual business
activities related to construction are conducted. With some exceptions, a
relatively permanent office is one which has been established for the
management of more than one project or job and which is expected to be
maintained on a continuing basis.
Retail departments or concessions - List as a separate establishment
(including specific street address) those retail or service outlets operated by
your firm as a department of a retail or service establishment, such as shoe
departments or beauty salons in department stores, meat or bakery
departments in grocery stores, or millinery departments in clothing stores.
Medical - Part-time offices should not be considered as separate
establishments. List only the offices which are staffed on a full-time basis and
include the employment and payroll for the part-time offices. Home health care
services should not consider the customers' locations as separate
establishments. Employment and payroll for these locations should be
included with the main or branch office from which the work is supervised.
Legal - Part-time, temporary, or special offices should not be considered
separate establishments for purposes of this report. Data for such locations
should be included with the controlling main or branch location where the
service is primarily performed.

DEFINITIONS AND INSTRUCTIONS FOR THE 2014 REPORT OF ORGANIZATION, NC-99001
Item 1A - Domestic Company Ownership or Control
If another domestic company owns more than 50 percent of the voting
stock of your company or if another domestic company has the power to
direct or cause the direction of your management and policies, then
complete Item 1A1 by entering the name, home office address, and
Employer Identification Number (EIN) of the owning or controlling company
and complete Item 1A2 by marking the box which indicates the percentage
of voting stock that it owns. Franchisees should not list their franchisor as
a controlling company unless they own more than 50 percent of the voting
stock.



Item 1B - Foreign Company Ownership or Control
If a foreign entity (company, individual, government, etc.) owns directly or
indirectly 10 percent or more of the voting stock or an equivalent interest in
your company, then complete Item 1B by entering the name and home
office address of the owning entity, and by marking the box which indicates
the percentage of voting stock that it owns.



All direct and indirect ownership interests held by the foreign entity should
be summed to determine the foreign entity’s percentage of ownership.



Item 1C - Foreign Affiliates
If your company owns 10 percent or more of the voting stock or other
equity rights of a foreign business enterprise (including an unincorporated
branch, partnership, or ownership of real estate), then mark the box
labeled “Yes” in Item 1C. Otherwise, mark the box labeled “No.”



Item 2 - Research and Development
Research and Development (R&D) is planned, creative work aimed at
discovering new knowledge or developing new or significantly improved
goods and services. This includes:




activities aimed at acquiring new knowledge or understanding without
specific immediate commercial applications or uses (basic research)
activities aimed at solving a specific problem or meeting a specific
commercial objective (applied research)
systematic use of research and practical experience to produce new
or significantly improved goods, services, or processes (development)

The term research and development excludes:






routine product testing, quality control, and technical services unless
they are an integral part of an R&D project
market research
efficiency surveys or management studies
literary, artistic, or historical projects
prospecting or exploration for natural resources

Item 3A - Employees from a Professional Employer Organization
If your company leases or co-employs more than fifty percent of its
permanent full- and part-time workforce through a contractual agreement
with a Professional Employer Organization, then mark the box labeled
“Yes” in Item 3A. Otherwise, mark the box labeled “No.” Permanent
workforce excludes contractors and temporary staffing from a staffing
service.
Item 3B - Operating Revenues and Net Sales
Operating revenues and net sales should include:

Excise taxes (such as those on gasoline, liquor, or tobacco) paid by
the manufacturer or wholesaler and included in the cost of goods
purchased by this company

Tax-exempt entities should include all types of revenue such as:
program service revenue
net patient revenue less contractual allowances
merchandise sold
gross contributions, gifts, appropriations, and grants
regardless of restrictions
member dues and assessments
revenue from fundraising activities
gross interest, rents, and royalties
dividends
net gains (losses)

NC-99001_I (11-20-2014)



For wholesalers or retailers selling on a commission basis, revenue
should be reported on a gross basis (rather than only reporting
commissions) plus net sales of any goods sold on your own account.
For real estate offices and brokers, you should report the
commissions and fees received for arranging the sale of real property
owned by others.

Operating revenues and net sales should exclude:


Sales and other taxes collected directly from customers and paid
directly to a state, local, or federal tax agency
Management fees collected from establishments of your own
company (if covered by the company’s reporting units)

Item 3C - Royalties and License Fees for the Use of Intellectual
Property
Intellectual property includes:




Industrial property, such as inventions, patents, trademarks, brand
names, industrial designs, trade secrets, proprietary technology,
franchises, and geographic indications of source
Copyrights, including copyrights for literary and artistic works such as
novels, poems and plays, films, musical works, drawings, paintings,
photographs, sculptures, architectural designs, and other artistic
works
Rights related to copyright include those of performing artists in their
performances, producers of their recordings, and those of
broadcasters in their radio and television programs
Trademark use is often included as part of the license of a patent or a
franchise and should be reported on Item 3C3a. or Item 3C3d., as
appropriate. If the trademark royalties are not an integral part of the
use of the patent or franchise, please report the value in Item 3C3d.,
“Other revenues from royalties and license fees for rights to use
intellectual property.” Entries should include a brief description of any
specifics regarding the trademark royalties.

Item 3D - Manufacturing Activities
Contract manufacturing is an arrangement wherein another company or
foreign subsidiary of a company provides manufacturing services based on
the contracting company’s intellectual property. Manufacturing involves the
mechanical, physical, or chemical transformation of materials, substances,
or components into new products. The products can be prototypes, semifinished goods, or finished goods.
The contracting company dictates the specifications, designs, or formulas
that the contract manufacturer must use in the production of goods. In
addition, the contracting company usually controls or limits the production
of goods by performing quality control on the input materials or finished
goods; reviewing the contracted company’s facilities and processes; and
approving the primary suppliers. The contracting company may also
provide selected input materials.
The contracted manufacturer provides the facilities and labor and
assembles or produces the goods. They may also purchase input materials
and deliver finished products to customers under the direction of the
contracting company. The manufacturer can be an unaffiliated company
(either domestic or foreign) or a foreign subsidiary of the contracting
company. In semiconductor companies, the term for the contracting
company is a fabless manufacturer, while the contracted company is
sometimes referred to as an electronics foundry. Companies involved in
the manufacturing of pharmaceuticals, chemicals, minerals, metals,
photographic, paper coatings, ink, or paint may use the terms toll
manufacturing, toll processing, tolling, toll conversion, or custom
manufacturing. Related terms for this activity include outsourcing,
Electronic Manufacturing Services (EMS), Contract Manufacturing
Organization (CMO), Contract Development and Manufacturing
Organization (CDMO), and Original Design Manufacturer (ODM).



Apparel designs manufactured by third parties – This IS
considered a contract manufacturing activity.
Machine shops producing custom parts – This IS NOT considered
a contract manufacturing activity.

DEFINITIONS AND INSTRUCTIONS FOR THE 2014 REPORT OF ORGANIZATION, NC-99007
Estimates are acceptable if book figures are not readily available. Due Date - February 12, 2015
Burden Estimate - Public reporting burden for this collection
of information is estimated to average 12 minutes per response,
including the time for reviewing instructions, searching existing data
sources, gathering and maintaining the data needed, and completing
and reviewing the collection of information. Send comments
regarding this burden estimate or any other aspect of this collection
of information, including suggestions for reducing this burden to:
Paperwork Project 0607-0444, U.S. Census Bureau,
4600 Silver Hill Road, EMD, Room 8K122, Washington, DC 20233. You
may e-mail comments to [email protected]; use "Paperwork
Project 0607-0444" as the subject. Response to this collection of
information is not required unless it displays a valid approval number
from the Office of Management and Budget (OMB). The OMB eightdigit number appears in the upper right corner of the form.

Census File Number (CFN) - A CFN has been assigned to
your company. Always refer to the complete number in any
correspondence with the U.S. Census Bureau.
Employer Identification Number (EIN) - The EIN is the nine-digit
taxpayer identification number assigned by the Internal Revenue
Service (IRS) and used by all business firms and other legal entities
to file federal employment tax returns such as Forms 941 and 943;
and federal income tax returns such as Forms 1065, 1120, and 990
series.
Company - An economic unit comprising one or more
establishments under common ownership or control.
Company ownership or control - If another domestic company
owns more than 50 percent of the voting stock of your company
or if another domestic company has the power to direct or cause
the direction of your management and policies, then complete Item
1A by entering the name, home office address, EIN of the owning
or controlling company, and completing Item 1B by marking
the box which indicates the percentage of voting stock that it
owns. Franchisees should not list their franchisor as a controlling
company unless they own more than 50 percent of the voting
stock.
Number of employees for the pay period including
March 12, 2014 - Number of employees, both full- and
part-time, whose payroll was reported on your organization's
IRS Form 941, Employer's Quarterly Federal Tax Return.
Include as employees any persons on paid sick leave, paid
holidays, and paid vacations; include salaried officers and
executives of incorporated firms.
Exclude full- or part-time leased employees whose payroll
was filed under an employee leasing company's EIN and
temporary staffing obtained from a staffing service.
Payroll - Include the total of wages paid, tips reported, and other
compensation paid to your employees in the calendar year, whether
or not subject to income or social security taxes. Include all wages,
salaries, commissions, fees, bonuses, vacation allowances, sick leave
pay, severance pay, the amount of reported tips, and the value of
taxable fringe benefits. Also include any employee contributions to
a qualified pension plan, such as the 401(k) plan. Also include the
spread on stock options that are taxable to employees as wages.
For incorporated businesses, include the salary of all officers and
executives.
Exclude pensions, annuities, supplemental unemployment
compensation benefits, nontaxable fringe benefits, and commissions
and fees paid to independent contractors. Also, exclude employer
contributions for pension plans and for health insurance and qualified
benefits under a cafeteria plan. For unincorporated businesses,
exclude the profit or compensation paid to proprietors or partners.
The sum of payroll reported for individual establishments for an
EIN should equal the taxable Medicare wages and tips reported on
your organization's IRS Form 941, Employer's Quarterly Federal
Tax Return plus the spread on stock options that are taxable to
employees.

NC-99007_I (12-23-2014)

Establishment - An establishment is a single physical location
where business is conducted or where services or industrial
operations are performed. (For example: a factory, mill, store,
hotel, movie theater, mine, farm, administrative office.) If distinctly
separate activities are performed at the same location, and if there
is significant employment in each activity, then each activity should
be treated as a separate establishment. (For example: construction
activities operated out of the same physical location as a lumber
yard.)
For firms engaged in construction, real estate management or
operation, transportation, communication, electric, gas, and sanitary
services, and similar types of physically dispersed activities, it is not
necessary to list separately each individual "site," "project," "field,"
"network," "line," or "system." It is only necessary to report for main
or branch offices, terminals, stations, etc., which are either (a) directly
responsible for supervising such activities, or (b) the base from which
personnel operate to carry out these activities.

Special Instructions for Selected Industries
Banks - Report main and branch locations as separate
establishments. Individual ATM outlets should not be listed as
separate establishments.
Construction establishment - A construction establishment is a
relatively permanent office, or other place of business, where the
usual business activities related to construction are conducted. With
some exceptions, a relatively permanent office is one which has been
established for the management of more than one project or job and
which is expected to be maintained on a continuing basis.
Retail departments or concessions - List as a separate
establishment (including specific street address) those retail or
service outlets operated by your firm as a department of a retail or
service establishment, such as shoe departments or beauty salons in
department stores, meat or bakery departments in grocery stores, or
millinery departments in clothing stores.

Medical - Part-time offices should not be considered as separate
establishments. List only the offices which are staffed on a fulltime basis and include the employment and payroll for the parttime offices. Home health care services should not consider the
customers' locations as separate establishments. Employment and
payroll for these locations should be included with the main or
branch office from which the work is supervised.
Legal - Part-time, temporary, or special offices should not be
considered separate establishments for purposes of this report. Data
for such locations should be included with the controlling main or
branch location where the service is primarily performed.