Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 07 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
All of the Fields in Section 07 are dollars only and positive or negative.
Listed below are the Fields contained in Section 07 showing the Field Designator, title, and location on the return. All Fields are 12 positions:
No.
Field
Field Title
Location
07X1D
Total Fair Market Value of Assets not used
Part IX, Line 1d
07X5
Net-Value Non Charitable Assets
Part IX, Line 5
07X6
Minimum Investment
Part IX, Line 6
Minimum Investment Underprint
Computer-generated
07D
Distributable Amount
Part X, Line 7
07E
Undistributed Income
Part XII, Line 6f, Col. (d)
Invalid Conditions:
All Fields must be numeric or blank.
Correction Procedures:
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