Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 12 - 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 12 are located on Form 990-PF Part XVI.
Listed below are the Fields contained in Section 12 showing the Field Designator, title, and location on the return. All Fields are 1 position
No.
Field
Field Title
Location
12A1
Transfers of Cash
Line 1a(1)
12A2
Transfers of Other Assets
Line 1a(2)
121B1
Sale of Assets
Line 1b(1)
121B2
Purchase of Assets
Line 1b(2)
121B3
Rental of Facilities
Line 1b(3)
121B4
Reimbursements Arrangements
Line 1b(4)
121B5
Loans and Loan Guarantees
Line 1b(5)
121B6
Performance of Services
Line 1b(6)
121C
Sharing of Facilities
Line 1c
Invalid Conditions:
Valid codes for all Fields in this section are:
Blank - If neither box is checked or not applicable.
Code 1 - If "yes" box is checked.
Code 2 - If "no" box is checked.
Code 3 - If both boxes are checked.
Correction Procedures:
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