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No...it can not. The other non profit will need to apply for its own tax code. That tax code is unique and associated with the corporation that owns it
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The IRS sometimes recognizes a group of organizations as tax-exempt if they are affiliated with a central organization. This avoids the need for each of the organizations to apply for exemption individually. A group exemption letter has the same effect as an individual exemption letter except that it applies to more than one organization.
To qualify for a group exemption, the central organization and its subordinates must have a defined relationship. Subordinates must be:
Affiliated with the central organization;
Subject to the central organization’s general supervision or control; and
Exempt under the same paragraph of IRC 501(c), though not necessarily the paragraph under which the central organization is exempt.