Section 05 - Field Descriptions

Section 05 Fields are located in Form 990, Part V.

Listed below are the Fields contained in Section 05 showing the Field designator, title, and location on the return. Money Fields are dollars only and can be positive or negative.

No.

Field

Field Title

Line Number

Field Length

051A

Number of Form 1096, Annual Summary and Transmittal of U.S. Information Returns

1a

6

051B

Number of Form W-2G, Certain Gambling Winnings

1b

6

051C

Comply with Backup Withholding Rules

1c

1

052A

Number of Employees Reported on Form W-3, Transmittal of Wage and Tax Statements

2a

6

052B

File all Required Employment Returns

2b

1

053A

Unrelated Business income >$1,000

3a

1

053B

If Yes has a Form 990-T been filed

3b

1

054A

Maintain an Interest

4a

1

055A

Party to a Prohibited Tax Shelter

5a

1

055B

Taxable Party Notify Org

5b

1

055C

If "Yes" did Org file Form 8886–T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction

5c

1

056A

Annual Gross Receipts Normally >$100,000

6a

1

056B

If "Yes" did org Include with Solicitations

6b

1

057A

$75 Partly Contribution/Goods/Services

7a

1

057B

If Yes did Org Notify Donor

7b

1

057C

Sell, Exchange, or Otherwise Dispose of

7c

1

057D

Number of Form 8282, Donee Information Return

7d

4

057E

Receive any Funds

7e

1

057F

Pay Premiums

7f

1

057G

Contributions of Qualified Intellectual Property

7g

1

057H

Did Org File Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

7h

1

058

Sponsoring Orgs, 509(a)(3) Excess Business Holdings

8

1

059A

Make Taxable Distributions Under Section 4966

9a

1

059B

Make Distribution to Donor

9b

1

0510A

Initiation Fees and Capital Contributions

10a

13

0510B

Gross Receipts for Public use of Club Facilities

10b

13

0511A

Gross Income from Members or Shareholders

11a

13

0511B

Gross Income from Other Sources

11b

13

0512A

IRC 4947(a)(1) Filing Form 990 in lieu of Form 1041, U.S. Income Tax Return for Estates and Trusts

12a

1

0512B

Amount of Tax Exempt Interest

12b

13

0513A

Licensed to issue Qualified Health Plans

13a

1

0513B

Aggregate Amount of Reserves to Maintain

13b

15

0513C

Aggregate Amount of Reserves on Hand

13c

15

0514A

Receive Payments for Indoor Tanning

14a

1

0514B

Filed Form 720, to Report Payments

14b

1

Invalid Conditions:

These Fields are invalid if they are not all numeric or blank. Yes/No questions are invalid if other than "1" , "2" or blank.

Correction Procedures:

Correct any coding or transcription errors.

For Yes/No questions, "1" = Yes, "2" = No, and "blank" = no box checked or both boxes checked.

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

Fields 051A and 051B are invalid if not numeric and can have up to six characters. If any characters in these Fields are not numeric delete the invalid characters.