Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 13 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 13 Fields are located in Form 990-EZ
Listed below are the Fields contained in Section 13 showing the Field designator, title, location on the return, and maximum length
No.
Field
Field Title
Line
Max Length
13CI2
Political Expenditures
Sch. C, Part I-A, Line 2
13
13L1R
Excess Benefit Transactions
Sch. L, Right Margin Part I
1
13L2R
Approved by Board or Committee
Sch. L, Right Margin Part II
1
Invalid Conditions:
The dollar Field is invalid if not numeric or blank.
Fields 13L1R and 13L2R are used to indicate the presence of entries in Part I and/or Part II of Schedule L. They are invalid if not "1" , data is present or blank or no data is present.
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