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Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns

Section 08 - Field Descriptions

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Section 08 Field designators indicate the Section number and location on Schedule A.

All Section 08 Fields are dollars only and may be either positive or negative.

Listed below are the Fields contained in Section 08 showing the Field designator, title, and location on the return. All Fields are 11 positions:

No.

Field

Field Title

Location

0801

Influence Legislation Amount

Part III Line 1, Amount Line

0815

Gift, Grant Received

Part IV-A, Line 15(e)

0816

Membership Fees Received

Part IV-A, Line 16(e)

0817

Gross Receipts From Admissions

Part IV-A, Line 17(e)

0818

Gross Receipts From Dividends

Part IV-A, Line 18(e)

0820

Tax Revenues Levied

Part IV-A, Line 20(e)

0821

Value of Services

Part IV-A, Line 21(e)

0823

Total of Lines 15 through 22

Part IV-A, Line 23(e)

0824

Line 23 minus Line 17

Part IV-A, Line 24(e)

Line 23 minus Line 17 Computer

Computer-generated

0836

Total Lobbying Expenditures (Grassroots)

Part VI-A, Line 36(b)

0837

Total Lobbying Expenditures (Direct Lobbying)

Part VI-A, Line 37(b)

0839

Other Exempt Purpose Expenditures

Part VI-A, Line 39(b)

0841

Lobby Nontaxable Amount

Part VI-A, Line 41(b)

Lobby Nontaxable Amount Computer

Computer-generated

0842

Grass Roots Nontaxable Amount

Part VI-A, Line 42(b)

Grass Roots Nontaxable Amount Computer

Computer-generated

0843

Subtract Line 42 from Line 36

Part VI-A, Line 43(b)

Subtract Line 42 from Line 36 Underprint

Computer-generated

0844

Subtract Line 41 from Line 38

Part VI-A, Line 44(b)

Subtract Line 41 from Line 38 Computer

Computer-generated

08ITE

Total Lobbying Expenditures

Part VI-B, Line I

Invalid Conditions:

These Fields are invalid if they are not all numeric or blank.

Correction Procedures:

Refer to the return to verify the entries.

Correct any coding or transcription errors.

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