Section 04 - Field Descriptions

Section 04 Fields are located Form 990, Part IV.

Listed below are the Fields contained in Section 04 showing the Field designator, title, location on the return, and maximum length:

No.

Field

Field Title

Line Number

Max Length

041

Is Organization 501(c) (3) or 4947(a)(1)

1

1

042

Schedule B Code

2

1

043

Engage in Political Activity

3

1

044

Engage in Lobbying Activity

4

1

045

Subject to Section 6033(e) Notice

5

1

046

Maintain Donor Advised Funds

6

1

047

Receive or Hold Conservation Easements

7

1

048

Maintain Collections

8

1

049

Provide Credit Counseling

9

1

0410

Hold Assets or Endowments

10

1

0411A

Land, Buildings and Equipment

11a

1

0411B

Investments Other Securities

11b

1

0411C

Investments Program Related

11c

1

0411D

Other Assets

11d

1

0411E

Other Liabilities

11e

1

0411F

Separate or Consolidated Financial Statements

11F

1

0412A

Separate Independent Audited Financial

12a

1

0412B

Consolidated Independent Audited Financial

12b

1

0413

Is the Organization a School

13

1

0414A

Maintain an Office

14a

1

0414B

Have Aggregate Revenues or Expenses

14b

1

0415

Report more than $5,000 on Part IX, Line 3 for ORGS Outside US

15

1

0416

Report more than $5,000 on Part IX, Line 3 for Individuals Outside US

16

1

0417

Report more than $15,000 on Part IX, Line 11e

17

1

0418

Report more than $15,000 on Part VIII, Line 1c and 8a

18

1

0419

Report more than $15,000 on Part VIII, Line 9a

19

1

0420A

Operate Hospitals

20a

1

0420B

Audited Financial Statement

20b

1

0421

Report more than $5,000 on Part IX, Line 1

21

1

0422

Report more than $5,000 on Part IX, Line 2

22

1

0423

Answer "yes" to Questions 3, 4 or 5

23

1

0424A

Tax Exempt Bonds Outstanding

24a

1

0424B

Invest any Net Proceeds

24b

1

0424C

Maintain an Escrow Account

24c

1

0424D

Act on Behalf of Issuer

24d

1

0425A

501(c)(3) and 501(c)(4) Orgs Engaged in Excess Benefit Transaction

25a

1

0425B

Become Aware that it Engaged in Excess Benefit Transaction

25b

1

0426

Loan to or by a current/former Officer/Director

26

1

0427

Provide Grant or Other

27

1

0428A

Transaction with Current/Former Officer

28a

1

0428B

Transaction with Family Member

28b

1

0428C

Transaction with Entity or Current/Former Officer

28c

1

0429

Receive or Accrue more than $25,000 in Non-Cash

29

1

0430

Receive or Accrue Contributions of Art

30

1

0431

Liquidate, Terminate or Dissolve

31

1

0432

Sell, Exchange, Dispose of

32

1

0433

Own 100% of an Entity

33

1

0434

Related to any Tax Exempt or Taxable Entity

34

1

0435A

Controlled Entity within 512(b)(13)

35a

1

0435B

Receive Payment or Engage in Transaction Within 512(b)(13)

35b

1

0436

Make any Transfers

36

1

0437

Conduct more than 5%

37

1

0438

Complete Schedule O

38

1

Invalid Conditions:

These Fields are invalid if they are not all "1" , "2" or "blank" .

"1" = yes, "2" = no, "blank" = blank or both boxes checked.

Correction Procedures:

Correct any coding or transcription errors.

See Exhibit 3.12.12-7 for additional information and IRI correspondence.