Certification of Religious or Charitable Organization's Landholdings

FORM 7-2184
2018 Instructions
(7-17)

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

Bureau of Reclamation
Do not use this form after December 31, 2018

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, Reclamation
Law Administration Division, Code 84-55000, 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.

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

(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:

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:

(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 their respective
RRA forms so the same land parcel doesn't appear on
multiple RRA forms. Item 5(b), which requests

new 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.

information on subdivisions, must be left blank
because under this option, each division (subdivision)
submits its own Form 7-2184.
OR
(2) 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.

For more information on landholding changes, see
Fact Sheet 11 which is available at your district office.
ANNUAL CERTIFICATION
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.

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

(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.

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.

(3) Your organization does not need to submit any
RRA forms if:
•

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
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FORM 7-2184 (2018)

5.

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

(b) 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.

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) 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.

3.

(a) Enter the telephone number where questions can be
directed.
(b) Enter the name of a contact person at that telephone
number.

4.

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

Land Your Organization Directly Owns

(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.

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.)

(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. Do not list a social
security number in this blank.

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
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FORM 7-2184 (2018)

12. 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.

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:

Land Your Organization Directly Leases From
Another Party

(a) 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.

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.

(b) 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.

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:

(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).

(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.

(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.

(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.

(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.

(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.

(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.

(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.
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FORM 7-2184 (2018)

(d) Percentage of interest your organization owns in each
entity or the percentage of land in a trust or estate
attributed to your organization.

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.

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

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

(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) 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.

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

15. 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.

(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.

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:

(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.
If this double-counting adjustment does not meet
your organization’s particular scenario, please
contact your district office.
(i) 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.

(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.

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.

(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. Do not list
a social security number in this blank.

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FORM 7-2184 (2018)

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.

•

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

•

Involuntarily acquires excess land; or

Landholdings Summary

•

Involuntarily acquires eligible land and designates it
as excess.

19. Enter your organization’s name.
24. 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.

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.
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:

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.

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FORM 7-2184 (2018)