Instructions For Form 990-Pf - Return Of Private Foundation Or Section 4947(A)(1) Nonexempt Charitable Trust Treated As A Private Foundation - 2001 Page 28
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30membership or fundraising solicitations
Column (b). Enter the exempt
990-PF instead of Form 1041), the paid
for the other.
category of the organization; for example,
preparer must also enter his or her social
“501(c)(4).”
security number or, if applicable,
Line 1c. Complete line 1c regardless of
employer identification number in the
whether the noncharitable exempt
Column (c). In most cases, a simple
spaces provided. Otherwise, do not enter
organization is related to or closely
description, such as “common directors”
the preparer’s social security or employer
affiliated with the reporting organization.
or “auxiliary of reporting organization” will
identification number.
For purposes of this line, “facilities”
be sufficient. If you need more space,
includes office space and any other land,
write “see attached” in column (c) and use
building, or structure whether owned or
an attached sheet to describe the
Paperwork Reduction Act Notice
leased by, or provided free of charge to,
relationship. If you are entering more than
We ask for the information on this form to
the reporting organization or the
one organization on line 2, identify which
carry out the Internal Revenue laws of the
noncharitable exempt organization.
organization you are describing on the
United States. You are required to give us
attached sheet.
Line 1d. Use this schedule to describe
the information. We need it to ensure that
the transfers and transactions for which
you are complying with these laws and to
Signature
“Yes” was entered on lines 1a – c above.
allow us to figure and collect the right
You must describe each transfer or
The return must be signed by the
amount of tax.
transaction for which the answer was
president, vice president, treasurer,
You are not required to provide the
“Yes.” You may combine all of the cash
assistant treasurer, chief accounting
information requested on a form that is
transfers (line 1a(1)) to each organization
officer, or other corporate officer (such as
subject to the Paperwork Reduction Act
into a single entry. Otherwise, make a
tax officer) who is authorized to sign. A
unless the form displays a valid OMB
separate entry for each transfer or
receiver, trustee, or assignee must sign
control number. Books or records relating
transaction.
any return that he or she is required to file
to a form or its instructions must be
Column (a). For each entry, enter the
for a corporation. If the return is filed for a
retained as long as their contents may
line number from line 1a – c. For example,
trust, it must be signed by the authorized
become material in the administration of
if the answer was “Yes” to line 1b(3),
trustee or trustees. Sign and date the
any Internal Revenue law.
enter “b(3)” in column (a).
form and fill in the signer’s title.
The time needed to complete and file
Column (d). If you need more space,
If an officer or employee of the
this form will vary depending on individual
write “see attached” in column (d) and
organization prepares the return, the Paid
circumstances. The estimated average
use an attached sheet for the description.
Preparer’s space should remain blank. If
time is:
If making more than one entry on line 1d,
someone prepares the return without
specify on the attached sheet which
charge, that person should not sign the
Recordkeeping . . . . . . . .
141 hr., 20 min.
transfer or transaction you are describing.
return.
Line 2 — Reporting of certain
Learning about the law or
Generally, anyone who is paid to
relationships. Enter on line 2 each
the form . . . . . . . . . . . . .
28 hr., 7 min.
prepare the organization’s tax return must
noncharitable exempt organization that
sign the return and fill in the Paid
the reporting organization is related to or
Preparing the form . . . . . .
33 hr., 27 min.
Preparer’s Use Only area.
affiliated with, as defined above. If the
If you have questions about whether a
Copying, assembling, and
control factor or the historic and
preparer is required to sign the return,
sending the form to the IRS
32 min.
continuing relationship factor (or both) is
please contact an IRS office.
present at any time during the year,
If you have comments concerning the
identify the organization on line 2 even if
The paid preparer must complete the
accuracy of these time estimates or
neither factor is present at the end of the
required preparer information and:
•
suggestions for making this form simpler,
year.
Sign it, by hand, in the space provided
we would be happy to hear from you. You
Do not enter unrelated noncharitable
for the preparer’s signature. (Signature
can write to the Tax Forms Committee,
exempt organizations on line 2 even if
stamps and labels are not acceptable.)
•
Western Area Distribution Center,
transfers to or transactions with those
Give the organization a copy of the
Rancho Cordova, CA 95743-0001. Do
organizations were entered on line 1. For
return in addition to the copy to be filed
not send the tax form to this address.
example, if a one-time transfer to an
with the IRS.
Instead, see When and Where To File
unrelated noncharitable exempt
If the box for question 13 of Part VII-A
on page 5.
organization was entered on line 1a(2),
is checked (section 4947(a)(1)
do not enter the organization on line 2.
nonexempt charitable trust filing Form
-28-
Form 990-PF Instructions
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