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.
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