Skip to content

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).

Exceptions & meaning →

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Manual Part 3. Submission Processing

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.