CONFIG_MVME5100_IPMC761_PRESENT is not available for thedefaultarchitecture x86.
Result is shown for architecture ppc

MVME5100 configured with an IPMC761

configname: CONFIG_MVME5100_IPMC761_PRESENT

Linux/PowerPC Kernel Configuration
└─>Platform options
└─>MVME5100 configured with an IPMC761
In linux kernel since version 2.6.20 (release Date: 2007-02-04)  

depends
CONFIG_MVME5100