Section 05 - Field Descriptions

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

Listed below are the Fields contained in Section 05 showing the Field designator, title, location on the return, and maximum length:

No.

Field

Field Title

Line

Max Length

0533

Activity not Previously Reported

33

1

0534

Changes to Governing Documents

34

1

0535A

Unrelated Business Income > $1,000

35a

1

0535B

If "yes" has it filed a Form 990-T

35b

1

0535C

Was the Organization a 501(c)(4), (c)(5) or (c)(6)

35c

1

0536

Was there a Liquidation

36

1

0537A

Amount of Political Expenditures

37a

13

0537B

Did Organization file Form 1120–POL

37b

1

0538A

Borrow from or make Loans to

38a

1

0538B

Total Amount Involved

38b

13

0539A

Initiation Fees 501(c)(3)

39a

13

0539B

Gross Receipts line 9

39b

13

0540B

Engage in any Section 4958 Transaction

40b

1

0540E

Party to a Prohibited Tax Shelter

40e

1

0542B

Interest in a Foreign Financial Account

42b

1

0542C

Maintain an Office Outside the U.S.

42c

1

0543

Filing in Lieu of Form 1041

43

1

0544A

Donor Advised Funds

44a

1

0544B

Operate one or more Hospitals

44b

1

0544C

Receive Payments for Indoor Tanning

44c

1

0544D

Filed Form 720 to Report Payments

44d

1

0545A

Controlled Entity within 512(b)(13)

45a

1

0545B

Receive any Payment from or Engage in any Transaction

45b

1

05N

Schedule Presence Indicator

ERS Input Only

1

Invalid Conditions:

Checkbox Fields are invalid if they are not "1" , "2" or blank. 1 = "yes" , 2 = "no" , blank = blank or both boxes checked.

Dollar Fields are invalid if not numeric or blank.

Correction Procedures:

Correct any coding or transcription errors.

If Field 0544A, 0544B, 0544C, 0544D, or 0545 is marked "yes" , the filer must file Form 990 instead of Form 990-EZ. Send the return back to the filer. SSPND 640.