Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 09 - 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 09 are dollars only and positive or negative.
Listed below are the Fields contained in Section 09, Form 990-PF, Part XIII, showing the Field Designator, title, and location on the return. All Fields are 12 positions:
No.
Field
Field Title
Location
09A
Value of Assets
Line 3a(1) Col. (a)
09B
Value of Assets
Line 3a(1) Col. (b)
09C
Value of Assets
Line 3a(1) Col. (c)
09D
Value of Assets
Line 3a(1) Col. (d)
09E
Value of Assets -Total
Line 3a(1) Col. (e)
Value of Assets -Total Underprint
Computer-generated
09F
Qualifying Assets
Line 3a(2) Col. (a)
09G
Qualifying Assets
Line 3a(2) Col. (b)
09H
Qualifying Assets
Line 3a(2) Col. (c)
09I
Qualifying Assets
Line 3a(2) Col. (d)
09J
Qualifying Assets -Total
Line 3a(2) Col. (e)
Qualifying Assets -Total Underprint
Computer-generated
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