Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 03 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
All of the Fields in this section are located in Form 990 or Form 990-EZ, Part I of both returns.
Fields 03G, 03K, 03N, 03Q and 03T are positive only. The remaining Fields can be positive or negative.
Field 03GAM is either "1" or blank.
Listed below are the Fields contained in Section 03 showing the Field designator, title, location on the return, and maximum length:
No.
Field
Field Title
Line No. Form 990
Line No. Form 990-EZ
Max Length
03A
Total Contributions
1e
1
11
03B
Program Service Revenue
2
2
11
03C
Membership Dues and Assessments
3
3
11
03D
Interest on Savings
4
N/A
11
03E
Dividend
5
N/A
11
03F
Gross Rents
6a
N/A
11
03G
Less: Rental Expenses
6b
N/A
11
03H
Net Rental Income
6c
N/A
11
Net Rental Income Computer
Computer-generated
N/A
11
03I
Other Investment Income
7
4
11
03J
Gross Amount from Sale of Assets—Col. (A), Securities
8a(A)
N/A
11
03K
Less: Cost, Basis Sales Expenses—Col. (A), Securities
8b(A)
N/A
11
03L
Gain/Loss—Column (A)
8c(A)
N/A
11
Gain/Loss-Column (a) Computer
N/A
N/A
11
03M
Gross Amount from Sale of Assets—Col. (B), Other
8a(B)
5a
11
03N
Less: Cost, Basis Sales Expenses—Col. (B), Other
8b(B)
5b
11
03O
Gain/Loss—Column (B)
8c(B)
5c
11
Gain/Loss-Column (B) Computer
Computer-generated
N/A
11
03GAM
Gaming Income Question Code
9
6
1
03P
Gross Revenue
9a
6a
11
03Q
Less: Direct Expenses
9b
6b
11
03R
Net Income or (loss) from special events
9c
6c
11
Net Income or (loss) from special events Computer
Computer-generated
N/A
11
03S
Gross Sales of Inventory
10a
7a
11
03T
Less: Cost of Goods Sold
10b
7b
11
03U
Gross Profits or (loss) from sales of Inventory
10c
7c
11
Gross Profits or (loss) from sales of Inventory Computer
Computer-generated
N/A
11
03V
Other Revenue
11
8
11
03W
Total Revenue
12
9
12
0310
Grants and Similar Amounts Paid
N/A
10
11
0311
Benefits Paid to or for Member
N/A
11
11
0312
Salaries, Other Compensation and Employee Benefits
N/A
12
11
0313
Program Services Expenses
13
N/A
11
Total Revenue Computer
Computer-generated
N/A
12
03X
Fund-raising
15
N/A
11
0316
Payment to Affiliates
16
N/A
11
03Y
Total Expenses
17
17
11
03Z
Excess or (deficit) for the year
18
18
11
Excess or (deficit) for the year Computer
Computer-generated
N/A
11
03AA
Other Changes in net assets
20
20
11
03AB
Net Assets, End of Year (EOY)
21
21
12
Net Assets, End of Year (EOY) Computer
Computer-generated
N/A
12
Invalid Conditions:
These Fields are invalid if they are not all numeric or blank.
Correction Procedures:
Correct any coding or transcription errors
If a Field that is invalid for a Form 990 displays, delete the Field.
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