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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:

Correct any coding or transcription errors.

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