Create a Breakdown Structure
Use the Breakdown Structure tools on the Home tab to create spatial breakdown structures, groups, and systems. You can then contain physical objects in these entities (tasks) and use the entities to select what to export from the model.
Find it here: Select on the ribbon.
All the spatial breakdown entities in the IFC schema are represented as tasks in the model.
You create IfcProject or Spatial Structure Entity tasks with this tool. These tasks can later be dragged around and below each other in the Explorer, but there are restrictions on which of these task types can be placed below other task types, according to the IFC schema. Restriction feedback is given in the Process window if you try to violate them.
Learn more about Breakdown Structures in The IFC Workflow.