Instructions For Form 990-Pf - Return Of Private Foundation Or Section 4947(A)(1) Nonexempt Charitable Trust Treated As A Private Foundation - 2001

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Department of the Treasury
Internal Revenue Service
Instructions for Form 990-PF
Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust
Treated as a Private Foundation
Section references are to the Internal Revenue Code unless otherwise noted.
be reported on Schedule B, the box (new
Contents
Page
Contents
Page
for 2001) on line 1, Part I of Form 990-PF
General Instructions
Part IV — Capital Gains and
must be checked. See page 12 of the
Losses for Tax on Investment
A. Who Must File . . . . . . . . . . . . . . . . 2
instructions for more information.
Income . . . . . . . . . . . . . . . . . . . . . 17
B. Which Parts To Complete . . . . . . . . 2
If the foundation has a web site, it must
Part V — Qualification Under
C. Definitions . . . . . . . . . . . . . . . . . . . 2
now report its web site address on line 11
Section 4940(e) for Reduced
D. Other Forms You May Need
of Part VII-A.
Tax on Net Investment Income . . . 18
To File . . . . . . . . . . . . . . . . . . . . . . 3
Part VI — Excise Tax Based on
E. Useful Publications . . . . . . . . . . . . . 4
Photographs of Missing
Investment Income . . . . . . . . . . . . 18
F. Use of Form 990-PF To
Part VII-A — Statements
Children
Satisfy
Regarding Activities . . . . . . . . . . . 19
State Reporting Requirements . . . . 4
The Internal Revenue Service is a proud
Part VII-B — Activities for Which
G. Furnishing Copies of Form
partner with the National Center for
Form 4720 May Be Required . . . . . 19
990-PF to State Officials . . . . . . . . 4
Missing and Exploited Children.
Part VIII — Information About
H. Accounting Period . . . . . . . . . . . . . 4
Photographs of missing children selected
Officers, Directors, Trustees,
by the Center may appear in instructions
I. Accounting Methods . . . . . . . . . . . . 5
etc. . . . . . . . . . . . . . . . . . . . . . . . 20
on pages that would otherwise be blank.
J. When and Where To File . . . . . . . . 5
You can help bring these children home
Part IX-A — Summary of Direct
K. Extension of Time To File . . . . . . . . 5
by looking at the photographs and calling
Charitable Activities . . . . . . . . . . . . 21
L. Amended Return . . . . . . . . . . . . . . 5
1-800-THE-LOST (1-800-843-5678) if you
Part IX-B — Summary of
M. Penalty for Failure To File
recognize a child.
Program-Related Investments
. . . 21
Timely, Completely, or
Part X — Minimum Investment
Correctly . . . . . . . . . . . . . . . . . . . . 5
Phone Help
Return . . . . . . . . . . . . . . . . . . . . . 22
N. Penalties for Not Paying Tax
Part XI — Distributable Amount . . . . . 23
on Time . . . . . . . . . . . . . . . . . . . . . 5
If you have questions and/or need help
Part XII — Qualifying
completing this form, please call
O. Figuring and Paying
Distributions . . . . . . . . . . . . . . . . . 23
1-877-829-5500. This toll-free telephone
Estimated Tax . . . . . . . . . . . . . . . . 5
Part XIII — Undistributed Income
. . . 24
service is available Monday through
P. Tax Payment Methods for
Friday from 8:00 a.m. to 9:30 p.m.
Part XIV — Private Operating
Domestic Private
Eastern time.
Foundations . . . . . . . . . . . . . . . . . 25
Foundations . . . . . . . . . . . . . . . . . . 6
Part XV — Supplementary
Q. Public Inspection
How To Get Forms and
Information . . . . . . . . . . . . . . . . . . 26
Requirements . . . . . . . . . . . . . . . . . 6
Part XVI-A — Analysis of
R. Disclosures Regarding
Publications
Income-Producing Activities . . . . . . 26
Certain
Part XVI-B — Relationship of
Information and Services
Personal Computer
Activities to the
Furnished . . . . . . . . . . . . . . . . . . . . 8
You can access the IRS Web Site 24
Accomplishment of Exempt
S. Organizations Organized or
hours a day, 7 days a week at
Purposes . . . . . . . . . . . . . . . . . . . 27
Created in a Foreign Country
to:
Part XVII — Information
or
Download forms, instructions, and
Regarding Transfers To and
U.S. Possession . . . . . . . . . . . . . . . 9
publications.
Transactions and
T. Liquidation, Dissolution,
See answers to frequently asked tax
Relationships With
questions.
Termination, or Substantial
Noncharitable Exempt
Search publications on-line by topic or
Contraction . . . . . . . . . . . . . . . . . . . 9
Organizations . . . . . . . . . . . . . . . . 27
keyword.
U. Filing Requirements During
Send us comments or request help via
Signature . . . . . . . . . . . . . . . . . . . . 28
Section 507(b)(1)(B)
e-mail.
Paperwork Reduction Act Notice
. . . 28
Termination . . . . . . . . . . . . . . . . . . 9
Sign up to receive local and national
Exclusion Codes . . . . . . . . . . . . . . . 29
V. Special Rules for Section
tax news by e-mail.
Index . . . . . . . . . . . . . . . . . . . . . . . . 30
507(b)(1)(B) Terminations . . . . . . . . 9
You can also reach us using file
W. Rounding, Currency, and
Changes To Note
transfer protocol at ftp.irs.gov.
Attachments . . . . . . . . . . . . . . . . 10
Schedule B, Schedule of Contributors,
Specific Instructions
CD-ROM
has been revised for 2001. Instead of
Completing the Heading . . . . . . . . . . 10
attaching a list of certain contributors to
Order Pub. 1796, Federal Tax Products
Part I — Analysis of Revenue and
Form 990-PF, the foundation must now
on CD-ROM, and get:
Expenses . . . . . . . . . . . . . . . . . . . 10
complete Schedule B and attach it to
Current year forms, instructions, and
Part II — Balance Sheets . . . . . . . . . . 15
Form 990-PF. If the foundation did not
publications.
Part III — Analysis of Changes in
have any contributors during the year or
Prior year forms, instructions, and
Net Assets or Fund Balances . . . . . 17
did not have any contributors required to
publications.
Cat. No. 11290Y

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