Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 02 - Data Address Fields
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 02 contains address changes and the "in-care-of" name Line.
No.
If
Then
the INOLES address is the same as the address on the return,
delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the Address only.
the INOLES address is different from the address on the return,
research ENMOD for a pending address change, TC 014.
a pending address change is found on ENMOD,
delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the Address only.
no pending address is found on ENMOD,
SSPND 320 to Entity Control for address change.
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