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 990-PF, Part I.
All of the Fields in Section 04 are dollars only and positive or negative.
Listed below are the Fields contained in Section 04 showing the Field Designator, title, and location on the return. All Fields are 12 positions:
No.
Field
Field Title
Location
04A1
Contributions, Gifts
Line 1, Col. (a)
04A3
Interest on Savings
Line 3, Col. (a)
04A4
Dividends
Line 4, Col. (a)
04A5A
Gross Rents
Line 5a, Col. (a)
04A6
Net Gain or Loss
Line 6a, Col. (a)
046B
Gross Sales Price Amount
Line 6
0410B
Cost of Goods Sold
Line 10b
0410C
Gross Profit
Line 10c, Col. (a)
04A11
Other Income
Line 11, Col. (a)
04A12
Total Revenue Per Books
Line 12, Col. (a)
Total Revenue Per Books Underprint
N/A
04B12
Total Net Investment Income
Line 12, Col. (b)
04C12
Total Adjusted Net Income
Line 12, Col. (c)
04A13
Compensation of Officers
Line 13, Col. (a)
04A15
Pension Plans, Employee Benefits
Line 15, Col. (a)
0416A
Legal Fees
Line 16a, Col. (a)
0416B
Accounting Fees
Line 16b, Col. (a)
04A17
Interest
Line 17, Col. (a)
04A19
Depreciation
Line 19, Col. (a)
04A20
Occupancy
Line 20, Col. (a)
04A21
Travel, Conferences and Meetings
Line 21, Col. (a)
04A22
Printing and Publications
Line 22, Col. (a)
04A24
Total Operating—Per Books A Amount
Line 24, Col. (a)
04B24
Total Operating—Per Books B Amount
Line 24, Col. (b)
04D24
Total Operating—Per Books D Amount
Line 24, Col. (d)
04A25
Contributions, Gifts, Grants
Line 25, Col. (a)
04A26
Total Expenses—Per Books
Line 26, Col. (a)
04B26
Total Expenses—Net
Line 26, Col. (b)
04C26
Total Expenses—Adj Net
Line 26, Col. (c)
04D26
Total Expenses—Exempt
Line 26, Col. (d)
0427A
Excess of Revenue
Line 27a, Col (a)
Excess of Revenue Underprint
Computer-generated Underprint
0427B
Net Investment Income
Line 27b, Col (b)
Net Investment Income Underprint
Computer-generated Underprint
0427C
Adjusted Net Income
Line 27, Col. (c)
04GR>
Total Gross Receipts Computer
Field 04A12 + 046B + 0410B minus 04A6
Invalid Conditions:
These Fields are invalid if they are not all numeric or blank.
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