Instructions For Form 990-Pf - Return Of Private Foundation Or Section 4947(A)(1) Nonexempt Charitable Trust Treated As A Private Foundation - 2001 Page 7
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30Conditions that may be set for public
Public Inspection —Providing
IRS (see Where To File in the
inspection at the office. A private
Instructions for Form 990-T for a list), and
Copies
•
foundation:
Gives the address to which the
A private foundation must provide copies
•
document copies should be sent.
May have an employee present,
of its annual returns or exemption
•
Must allow the individual conducting
application to any individual who makes a
How and when a written request is
the inspection to take notes freely during
request for a copy in person or in writing
fulfilled.
•
the inspection, and
unless it makes these documents widely
Requested document copies must be
•
Must allow an individual to make photo
available.
mailed in 30 days from the date the
copies of documents at no charge but
private foundation receives the request.
In-person requests for document
•
only if the individual brings photocopying
Unless other evidence exists, a request
copies. A private foundation must
equipment to the place of inspection.
or payment that is mailed is considered to
provide copies to any individual who
be received by the private foundation 7
makes a request in person at the private
Determining if a site is a regional or
days after the postmark date.
foundation’s principal, regional, or district
•
district office. A regional or district office
If an advance payment is required,
offices during regular business hours on
is any office of a private foundation, other
copies must be provided in 30 days from
the same day that the individual makes
than its principal office, that has paid
the date payment is received.
the request.
•
employees whose total number of paid
If the private foundation requires
Accepted delay in fulfilling an
hours a week are normally 120 hours or
payment in advance and it receives a
in-person request. If unusual
more. Include the hours worked by
request without payment or with
circumstances exist and fulfilling a
part-time (as well as fulltime) employees
insufficient payment, it must notify the
request on the same day places an
in making that determination.
requester of the prepayment policy and
unreasonable burden on the private
the amount due within 7 days from the
foundation, it must provide copies by the
What sites are not considered a
date it receives the request.
earlier of:
regional or district office. A site is not
•
•
A request that is transmitted to the
The next business day following the
considered a regional or district office if:
private foundation by e-mail or fax is
day that the unsusal circumstances end
1. The only services provided at the
considered received the day the request
or
site further the foundations exempt
•
is transmitted successfully.
The fifth business day after the date of
•
purposes (e.g., day care, health care, or
Requested documents can be e-mailed
the request.
scientific or medical research) and
instead of the traditional method of
Examples of unusual circumstances
2. The site does not serve as an office
mailing if the requester consents to this
include:
for management staff, other than
•
method.
Receipt of a volume of requests (for
managers who are involved only in
A document copy is considered as
document copies) that exceeds the
managing the exempt function activities at
provided on the:
private foundations daily capacity to make
•
the site.
Postmark date,
copies,
•
•
Private delivery date,
Requests received shortly before the
•
Registration date for certified or
What if the private foundation does not
end of regular business hours that require
registered mail,
maintain a permanent office? If the
an extensive amount of copying, or
•
•
Postmark date on the sender’s receipt
private foundation does not maintain a
Requests received on a day when the
for certified or registered mail, or
permanent office, it will comply with the
organization’s managerial staff capable of
•
Day the e-mail is successfuly
public inspection by office visitation
fulfilling the request is conducting official
transmitted (if the requester agreed to this
requirement by making the annual returns
duties (e.g., student registration or
method).
and exemption application available at a
attending an offsite meeting or
reasonable location of its choice. It must
convention) instead of its regular
Requests for parts of a document
permit public inspection:
administrative duties.
copy. A person can request all or any
•
Within a reasonable amount of time
specific part or schedule of the annual
Use of local agents for providing
after receiving a request for inspection
returns or exemption application and the
copies. A private foundation may use a
(normally, not more than 2 weeks) and
private foundation must fulfill their request
local agent to handle in-person requests
•
At a reasonable time of day.
for a copy.
for document copies. If a private
foundation uses a local agent, it must
Can an agent be used to provide
Optional method of complying. If a
immediately provide the local agent’s
copies? A private foundation can use an
private foundation that does not have a
name, address, and telephone number to
agent to provide document copies for the
permanent office wishes not to allow an
the requester.
written requests it receives. However, the
inspection by office visitation, it may mail
The local agent must:
agent must provide the document copies
a copy of the requested documents
•
Be located within reasonable proximity
under the same conditions that are
instead of allowing an inspection.
to the principal, regional, or district office
imposed on the private foundation itself.
However, it must mail the documents
where the individual makes the request
Also, if an agent fails to provide the
within 2 weeks of receiving the request
and
documents as required, the private
and may charge for copying and postage
•
Provide document copies within the
foundation will continue to be subject to
only if the requester consents to the
same time frames as the private
penalties.
charge.
foundation.
Example. The ABC Foundation
Private foundations with a
Written requests for document copies.
retained an agent to provide copies for all
permanent office but limited or no
If a private foundation receives a written
written requests for documents. However,
hours. Even if a private foundation has a
request for a copy of its annual returns or
ABC Foundation received a request for
permanent office but no office hours or
exemption application (or parts of these
document copies before the agent did.
very limited hours during certain times of
documents), it must give a copy to the
the year, it must still meet the office
requester. However, this rule only applies
The deadline for providing a response
visitation requirement. During those
if the request:
is referenced by the date that the ABC
•
periods when office hours are limited or
Is addressed to a private foundation’s
Foundation received the request and not
not available, follow the rules above
principal, regional, or district office,
when the agent received it. If the agent
•
under What if the private foundation
Is delivered to that address by mail,
received the request first, then a
does not maintain a permanent office?
electronic mail (e-mail), facsimile (fax), or
response would be referenced to the date
to meet this requirement.
a private delivery service approved by the
that the agent received it.
-7-
Form 990-PF Instructions
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