Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 04 - 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 990Form 990-EZ,
All of the Fields in Section 04 are dollars only and are positive or negative with the exception of Field 0422.
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 No. Form 990
Line No. Form 990-EZ
Max Length
04A22
Grants from DAFs
22a(A)
N/A
11
0422
DAFs Foreign Grants Checkbox
22a Checkbox
N/A
1 = Yes
2 = No
04B22
Other Grants and Allocations
22b(A)
N/A
11
0422B
Other Grants and Allocations Checkbox
22b Checkbox
N/A
1 = Yes
2 = No
0423A
Specific Assistance
23(A)
N/A
11
0424A
Benefits to/for Members
24(A)
N/A
11
04A
Compensation of Officers
25a(A)
N/A
11
04B25
Compensation of Former Officers
25b(A)
N/A
11
04C25
Compensation and Other Distributions
25c(A)
N/A
11
04B
Other Salaries and Wages
26(A)
N/A
11
0427A
Pension Plan Contributions
27(A)
N/A
11
0428A
Other Employee Benefits
28(A)
N/A
11
04C
Payroll Taxes
29(A)
N/A
11
04D
Professional Fund-raising Fees
30(A) or (D) (if both are present, Column (A))
N/A
11
0431A
Accounting Fees
31(A)
N/A
11
0432A
Legal Fees
32(A)
N/A
11
0433A
Supplies
33(A)
N/A
11
0434A
Telephone
34(A)
N/A
11
0435A
Postage and Shipping
35(A)
N/A
11
0436A
Occupancy
36(A)
N/A
11
0437A
Equipment rental and Maintenance
37(A)
N/A
11
0438A
Printing and Publications
38(A)
N/A
11
0439A
Travel
39(A)
N/A
11
0440A
Conferences, Conventions and Meetings
40(A)
N/A
11
0441A
Interest
41(A)
N/A
11
0442A
Depreciation, Depletion Amt
42(A)
N/A
11
04A43
Other Expenses (A)
43a(A)
N/A
11
04B43
Other Expenses (B)
43b(A)
N/A
11
04C43
Other Expenses (C)
43c(A)
N/A
11
04D43
Other Expenses (D)
43d(A)
N/A
11
04E43
Other Expenses (E)
43e(A)
N/A
11
0444A
Total Expenses
44(A)
N/A
11
0445A
Cash (BOY)
45(A)
N/A
11
0445B
Cash (EOY)
45(B)
N/A
11
0446A
Savings and Temporary Investment (BOY)
46(A)
N/A
11
0446B
Savings and Temporary Investment (EOY)
46(B)
N/A
11
0447A
Accounts Receivable (BOY)
47c(A)
N/A
11
0447B
Accounts Receivable (EOY)
47c(B)
N/A
11
0448A
Pledges Receivable (BOY)
48c(A)
N/A
11
0448B
Pledges Receivable (EOY)
48c(B)
N/A
11
0449A
Grants Receivable (BOY)
49(A)
N/A
11
0449B
Grants Receivable (EOY)
49(B)
N/A
11
0450A
Curr-Form-Rcvbl (BOY)
50a(A)
N/A
11
04A50
Curr-Form-Rcvbl (EOY)
50a(B)
N/A
11
0450B
Receivables-Disqualified Persons (BOY)
50b(A)
N/A
11
04B50
Receivables-Disqualified Persons (EOY)
50b(B)
N/A
11
0451A
Other Notes and Loans Receivable (BOY)
51c(A)
N/A
11
0451B
Other Notes and Loans Receivable (EOY)
51c(B)
N/A
11
0452A
Inventories for Sale or Use (BOY)
52(A)
N/A
11
0452B
Inventories for Sale or Use (EOY)
52(B)
N/A
11
0453A
Prepaid Expenses and Deferred Charges (BOY)
53(A)
N/A
11
0453B
Prepaid Expenses and Deferred Charges (EOY)
53(B)
N/A
11
Invalid Conditions:
These Fields are invalid if they are not all numeric or blank.
Correction Procedures:
Correct any coding or transcription errors.
If a Field that is invalid for a Form 990-EZ displays, delete the Field.
All organizations must complete Column A, Part II, Form 990. Send the return back to the filer if missing. SSPND 640.
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