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:
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