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
Section 04 Fields are located in Form 8871 or Form 8872.
Listed below are the Fields contained in Section 03 showing the Field Designator, title, location on the return, and Field length:
No.
Field
Field Title
Form 8871 Location on Return
Form 8872 Location on Return
Field Length
0310A
Is the Organization Claiming Exemption from Filing Form 8872
Line 10a Checkbox
N/A
1
0311
Is the Organization Claiming Exemption from Filing Form 990
Line 11a Checkbox
N/A
1
0308
Type of Report
N/A
Line 8 Checkbox
1
0309
Total Amount of Reported Contributions
N/A
Line 9
15
0310
Total Amount of Reported Expenditures
N/A
Line 10
15
Invalid Conditions:
Fields 0310A and 0311 are invalid if other than "1" or "2" and must be present on the Initial Form 8871 filed (Initial Notice Box on Line 3 is Checked on the Form 8871.
Field 0308 is valid only if "1" through "8" .
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