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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 Section 03 are located in Form 990-PF, Parts VI-A and Part VI-B.

Listed below are the Fields contained in Section 03 showing the Field Designator, title, and location on the return. All Fields are one position:

No.

Field

Field Title

Location

03A1A

Influence Campaign

Part VI-A Line 1a

03A2

Activity

Part VI-A Line 2

03A3

Changes

Part VI-A Line 3

03A4B

Filed Form 990-T

Part VI-A Line 4b

03A5

Substantial Contraction

Part VI-A Line 5

03A8B

Furnished Form 990-PF

Part VI-A Line 8b

03A9

Operating Foundation

Part VI-A Line 9

03A10

Substantial Contributions

Part VI-A Line 10

03A11

Controlling Organization

Part VI-A Line 11

03A12

Direct/Indirect Interest

Part VI-A Line 12

03A13

Comply with Public Inspection

Part VI-A Line 13

03A15

In Lieu of Form 1041

Part VI-A Line 15

03A16

Interest in or Signature or Other Authority

Part VI-A Line 16

031A1

Sale or Exchange

Part VI-B Line 1a(1)

031A2

Borrow or Lend

Part VI-B Line 1a(2)

031A3

Furnish Goods

Part VI-B Line 1a(3)

031A4

Pay Compensation

Part VI-B Line 1a(4)

031A5

Transfer

Part VI-B Line 1a(5)

031A6

Agree to Pay

Part VI-B Line 1a(6)

03B1B

Excepted Acts

Part VI-B Line 1b

03B1C

Prior Year Acts

Part VI-B Line 1d

03B2A

Undistributed Income

Part VI-B Line 2a

03B2B

Applying Provisions

Part VI-B Line 2b

03B3A

Interest

Part VI-B Line 3a

03B3B

Excess Holdings

Part VI-B Line 3b

03B4A

Jeopardize

Part VI-B Line 4a

03B4B

Prior Year Jeopardize

Part VI-B Line 4b

035A1

Propaganda

Part VI-B Line 5a(1)

035A2

Influence Election

Part VI-B Line 5a(2)

035A3

Grant Individual

Part VI-B Line 5a(3)

035A4

Grant Organization

Part VI-B Line 5a(4)

035A5

Purpose Other

Part VI-B Line 5a(5)

03B5B

Excepted

Part VI-B Line 5b

03B6A

Did the Organization Receive Funds

Part VI-B, Line 6a

03B6B

Did the Organization Pay Premiums

Part VI-B, Line 6b

Invalid Conditions:

Correct Question Codes are:

1 - If the "yes" box is checked.

2 - If the "no" box is checked (not valid for Field 03A15, In Lieu of Form 1041).

3 - No-reply to correspondence (Not valid for Field 03A15, In Lieu of Form 1041).

Blank - If neither box is checked, both boxes are checked or "not applicable" .

All Section 03 Fields are invalid if other than listed above.

Correction Procedures:

Correct any coding or transcription errors.

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