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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 contains address changes and the in-care-of Name Line.

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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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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