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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

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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