Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 02 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 02 Fields are located in Form 990 Entity Section.
Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:
No.
Field
Field Title
Max Length
02CON
Care of Name
35
02FAD
Foreign Address
35
02ADD
Street Address
35
02CTY
City
22
02ST
State
2
02ZIP
ZIP Code
12
Field 02CON - In Care of Name Line¶
Field 02CON, In Care of Name Line, is located in the Entity Section of the return.
Field 02CON has 35 positions and the valid characters are alpha, numeric, "&" (ampersand), "-" (dash), "/" (slash) or "%" (percent).
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