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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:

Correct any coding or transcription errors.

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