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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.

Correction Procedures:

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