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
All of the Fields in Section 13 are located on Form 990-PF Part XV-A.
Listed below are the Fields contained in Section 13 showing the Field Designator, title, and location on the return. All Fields are 12 positions:
No.
Field
Field Title
Location
13D1A
Program Service
Line 1a Col. (d)
13E1A
Program Service
Line 1a Col. (e)
13D1B
Program Service
Line 1b Col. (d)
13E1B
Program Service
Line 1b Col. (e)
13D1C
Program Service
Line 1c Col. (d)
13E1C
Program Service
Line 1c Col. (e)
13D1D
Program Service
Line 1d Col. (d)
13E1D
Program Service
Line 1d Col. (e)
13D1E
Program Service
Line 1e Col. (d)
13E1E
Program Service
Line 1e Col. (e)
13D1F
Program Service
Line 1f Col. (d)
13E1F
Program Service
Line 1f Col. (e)
13D1G
Program Service
Line 1g Col. (d)
13E1G
Program Service
Line 1g Col. (e)
13D2
Membership Dues and Assessments
Line 2 Col. (d)
13E2
Membership Dues and Assessments
Line 2 Col. (e)
13D3
Invest on Savings and Temporary Cash
Line 3 Col. (d)
13E3
Invest on Savings and Temporary Cash
Line 3 Col. (e)
13D4
Dividends and Interest from Securities
Line 4 Col. (d)
13E4
Dividends and Interest from Securities
Line 4 Col. (e)
13D5A
Net Rental Income from Debt-finances Property
Line 5a Col. (d)
13E5A
Net Rental Income from Debt-finances Property
Line 5a Col. (e)
13D6
Net Rental Income or Loss from Personal Property
Line 6 Col. (d)
13E6
Net Rental Income or Loss from Personal Property
Line 6 Col. (e)
13D7
Other Investment Income
Line 7 Col. (d)
13E7
Other Investment Income
Line 7 Col. (e)
13D8
Gain or Loss from Sales of Assets
Line 8 Col. (d)
13E8
Gain or Loss from Sales of Assets
Line 8 Col. (e)
13D9
Net Income/Loss from Special Events
Line 9 Col. (d)
13E9
Net Income/Loss from Special Events
Line 9 Col. (e)
13D10
Gross Profit/Loss from Sales of Inventory
Line 10 Col. (d)
13E10
Gross Profit/Loss from Sales of Inventory
Line 10 Col. (e)
Invalid Conditions:
These Fields must be numeric or blank and Dollars Only, (+/-) Positive or Negative.
Correction Procedures:
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