Section 06 - Field Descriptions

Section 06 Fields are located in Form 990 Part VI.

Listed below are the Fields contained in Section 06 showing the Field designator, title, and location on the return:

No.

Field

Field Title

Line Number

Field Length

061A

Voting Members of Governing Body

Section A, Line 1a

6

061B

Independent Voting Members

Section A, Line 1b

6

062

Officer, Director, Trustee have Family Relationship

Section A, Line 2

1

063

Delegate Control over Management

Section A, Line 3

1

064

Make Significant Changes to Org Docs

Section A, Line 4

1

065

Become aware of a Material Diversion

Section A, Line 5

1

066

Have Members or Stockholders

Section A, Line 6

1

067A

Members, Stockholders or Other Persons who Elect

Section A, Line 7a

1

067B

Decisions Subject to Approval By Members

Section A, Line 7b

1

0615A

Determining Compensation for CEO, Executive Director

Section B, Line 15a

1

Invalid Conditions:

Question Fields are invalid if other than "1" , "2" or blank.

Refer to the return to determine the correct Question Code.

Correct any coding or transcription errors

Correct Question Codes are:

1 - If the "yes" box is checked.

2 - If the "no" box is checked.

Blank - If neither box is checked, both boxes are checked or not applicable.

Correction Procedures:

Fields 061A and 061B 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.