Instructions For Form 990-Pf - Return Of Private Foundation Or Section 4947(A)(1) Nonexempt Charitable Trust Treated As A Private Foundation - 2001 Page 30
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30Index
A
Qualifying distributions . . . 23
I
Q
Significant disposition . . . . . 9
Accounting methods . . . . . . . . 5
Income test . . . . . . . . . . . . 25
Qualifying distributions . . . 13, 23
Substantial contraction . . . . 9
Accounting period . . . . . . . . . 4
Incomplete return:
Qualifying distributions:
Taxable private foundation . . 2
How to avoid . . . . . . . . . . . 2
Amounts set aside . . . . . . 24
Adjusted net income . . . . . . . 11
Depository methods . . . . . . . . 6
Penalties . . . . . . . . . . . . . . 5
Amended return . . . . . . . . . . 5
Depository methods:
Inventory . . . . . . . . . . . . . . 13
Amended returns, state . . . . . 4
R
Electronic deposit . . . . . . . . 6
Annual return:
Rounding . . . . . . . . . . . . . . 10
Tax deposit coupon . . . . . . . 6
Amended . . . . . . . . . . . . . 5
L
Depreciation . . . . . . . . . . . . 14
Copies to state officials . . . . 4
Large organization . . . . . . . . . 5
S
Disqualified person . . . . . . . . 2
Extension for filing . . . . . . . 5
Liquidation . . . . . . . . . . . . . . 9
Schedule B . . . . . . . . . . . . . 12
Disregarded entity . . . . . . . 2, 20
Failure to file timely or
Self-dealing . . . . . . . . . . . . 19
completely . . . . . . . . . . . 5
Dissolution . . . . . . . . . . . . . . 9
M
SFAS 116 . . . . . . . . . 5, 12, 15,
Purpose of form . . . . . . . . . 2
Distributable amount . . . . . . 23
Minimum investment return . . 22
17
State reporting
requirements . . . . . . . . . 4
Minimum investment return:
SFAS 117 . . . . . . . . . . . . . 16
E
Termination . . . . . . . . . . . . 9
Short tax year . . . . . . . . . 23
Signature . . . . . . . . . . . . . . 28
EFTPS . . . . . . . . . . . . . . . . 6
When to file . . . . . . . . . . . . 5
Significant disposition . . . . . . . 9
Elections . . . . . . . . . 18, 23-25
Where to file . . . . . . . . . . . 5
Significant involvement . . . . . 21
N
Electronic deposit . . . . . . . . . 6
Which parts to complete . . . 2
Special payment option . . . . . 6
Net investment income . . . 11, 15
Endowment test . . . . . . . . . 25
Assets test . . . . . . . . . . . . . 25
State reporting requirements . . 4
Net investment income:
Estimated tax . . . . . . . . . . . . 5
Attachments . . . . . . . . . . . . 10
Business meals . . . . . . . . 14
State reporting requirements:
Estimated tax penalty . . . . . . . 6
Amended returns . . . . . . . . 4
Noncharitable exempt
Estimated tax:
B
organization . . . . . . . . . . . 27
Substantial contraction . . . . . . 9
Penalty . . . . . . . . . . . . . . 5-6
Business meals . . . . . . . . . . 14
Nonexempt charitable
Substantial contributor . . . . . 19
Excise tax based on investment
trust . . . . . . . . . . . . . 2, 6, 19
Support test . . . . . . . . . . . . 25
income:
Nonoperating private
C
Domestic exempt private
foundation . . . . . . . . 2, 11, 13
Capital gains and losses:
foundations . . . . . . . . . 18
T
Basis . . . . . . . . . . . . . . . 17
Domestic taxable private
Tax payment methods:
Gains . . . . . . . . . . . . . . . 17
foundations and section
O
Depository method . . . . . . . 6
Losses . . . . . . . . . . . . . . 17
4947(a)(1) nonexempt
Other expenses . . . . . . . . . . 14
Special payment option . . . . 6
Charitable donation:
charitable trusts . . . . . . . 18
Taxable private foundation . . . .
Substantiation of . . . . . . . 12
Foreign organizations . . . . 18
. . . . . . . . . . . . . . . . . . 2, 6
P
Contributions . . . . . . . . . . . 14
Exempt operating
Termination . . . . . . . . . . . 9-10
Penalties:
foundation qualification . . . 18
Copy of old return . . . . . . . . . 5
Termination:
Against responsible person . .
Extension for filing . . . . . . . . . 5
Currency . . . . . . . . . . . . . . 10
Annual return . . . . . . . . . . . 9
. . . . . . . . . . . . . . . . . . 5
Special rules . . . . . . . . . . . 9
Estimated tax . . . . . . . . . . 5-6
Travel . . . . . . . . . . . . . . . . 14
F
Failure to disclose quid
D
pro quo contributions . . . 12
Failure to file timely or
Definitions:
Failure to file timely or
completely . . . . . . . . . . . . . 5
Disqualified person . . . . . . . 2
W
completely . . . . . . . . . . . 5
Distributable amount . . . . . 23
Failure to pay tax when due . . . 5
When to file . . . . . . . . . . . . . 5
Failure to pay timely . . . . . . 5
Foundation manager . . . . . . 2
Federal tax deposit coupon . . . 6
When to file:
Private foundation . . . . . . . . . 2
Gross investment income . . 10
Filing extension . . . . . . . . . . . 5
Extension . . . . . . . . . . . . . 5
Net investment income . . . 11
Private operating
Foreign organizations . . . . 10, 18
Where to file . . . . . . . . . . . . . 5
Noncharitable exempt
foundation . . . . . . . . 2, 11, 25
Foundation manager . . . . . . . 2
Which parts to complete . . . . . 2
organization . . . . . . . . . 27
Program services . . . . . . . . 26
Who must file . . . . . . . . . . . . 2
Nonexempt charitable trust . . 2
Program-related
G
Nonoperating private
investment . . . . . . 17, 21, 23
foundation . . . . . . . . . . . 2
Gifts . . . . . . . . . . . . . . . . . 14
Public inspection . . . . . . . . . 19
Private foundation . . . . . . . . 2
Grants . . . . . . . . . . . . . . . . 14
Public inspection:
Private operating
Gross investment income . . . 10
Relief . . . . . . . . . . . . . . . . 9
foundation . . . . . . . . . . . 2
Gross profit . . . . . . . . . . . . 13
Program-related
Gross receipts . . . . . . . . . . . . 5
investment . . . . . . . . . . 21
-30-
Form 990-PF Instructions
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