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
Sections in this part
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.
Field 02FAD - Foreign Address¶
Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD must not be present on "G" Coded short length returns.
Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.
Invalid Conditions
This Field is invalid if any of the following conditions exist:
The Field contains other than alpha, numeric or special characters,
The first position is blank,
Any character follows two consecutive blanks,
There are more than 35 characters present for this Field on the return.
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