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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:

Correct any coding or transcription errors.

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