Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 06 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 06 Fields are located in Form 990-EZ, Part VI.
Listed below are the Fields contained in Section 06 showing the Field designator, title, location on the return, and maximum length:
No.
Field
Field Title
Line
Max Length
0646
Engage in Direct or Indirect Political Activities
46
1
0647
Engage in Lobbying Activities
47
1
0648
Operating as a School
48
1
0649A
Make any Transfers
49a
1
0649B
If "yes" was the Organization a Section 527
49b
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.
Correction Procedures:
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