Instructions For Form 990-Pf - Return Of Private Foundation Or Section 4947(A)(1) Nonexempt Charitable Trust Treated As A Private Foundation - 2001 Page 8
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30Can a fee be charged for providing
its exemption application if it makes these
Penalties
copies? A private foundation may
documents widely available. However, it
A penalty may be imposed on any person
charge a reasonable fee for providing
must still allow public inspection by office
who does not make the annual returns
copies. Also, it can require the fee to be
visitation.
(including all required attachments to
paid before providing a copy of the
each return) or the exemption application
How does a private foundation make
requested document.
available for public inspection according
its annual returns and exemption
What is a reasonable fee? A fee is
to the section 6104(d) rules discussed
application widely available? A private
reasonable only if it is no more than the
above. If more than one person fails to
foundation’s annual returns and/or
per-page copying fee charged by the IRS
comply, each person is jointly and
exemption application is widely available
for providing copies, plus no more than
severally liable for the full amount of the
if it meets all four of the following
the actual postage costs incurred to
penalty. The penalty amount is $20 for
requirements:
provide the copies.
each day during which a failure occurs.
1. The internet posting
The maximum penalty that may be
What forms of payment must the
requirement — This is met if:
imposed on all persons for any 1 annual
private foundation accept? The form of
•
return is $10,000. There is no maximum
The document is posted on a World
payment depends on whether the request
penalty amount for failure to make the
Wide Web page that the private
for copies is made in person or in writing.
exemption application available for public
foundation establishes and maintains or
Cash and money order must be
•
inspection.
The document is posted as part of a
accepted for in-person requests for
database of like documents of other
document copies. The private foundation,
Any person who willfully fails to comply
tax-exempt organizations on a World
if it wishes, may accept additional forms
with the section 6104(d) public inspection
Wide Web page established and
of payment.
requirements is subject to an additional
maintained by another entity.
Certified check, money order, and
penalty of $5,000 (section 6685).
2. Additional posting information
either personal check or credit card must
requirement — This is met if:
be accepted for written requests for
•
The World Wide Web page through
Requirements Placed on the
document copies. The private foundation,
which the document is available clearly
IRS
if it wishes, may accept additional forms
informs readers that the document is
of payment.
A private foundation’s annual returns and
available and provides instructions for
Other fee information. If a private
approved exemption application may be
downloading the document;
inspected by the public at an IRS office
foundation provides a requester with
•
After it is downloaded and viewed,
notice of a fee and the requester does not
for your area or at the IRS National Office
the web document exactly reproduces
pay the fee in 30 days, it may ignore the
in Washington, DC.
the image of the annual returns or
request.
exemption application as it was originally
To request a copy or to inspect an
If a requester’s check does not clear
filed with the IRS, except for any
annual return or an approved exemption
on deposit, it may ignore the request.
information permitted by statute to be
application, complete Form 4506-A.
If a private foundation does not require
withheld from public disclosure; and
Generally, there is a charge for
•
prepayment and the requester does not
Any individual with access to the
photocopying.
prepay, the private foundation must
Internet can access, download, view, and
receive consent from the requester if the
print the document without special
Also, the IRS can provide a complete
copying and postage charge exceeds
computer hardware or software required
set of Form 990-PF returns filed for a year
$20.
for that format (except software that is
on CD-ROM. A partial set of Form 990-PF
readily available to members of the public
Private foundations subject to a
returns filed by state or by month is also
without payment of any fee) and without
harrassment campaign. If the IRS
available. Call 1-877-829-5500 or write to
payment of a fee to the private foundation
determines that a private foundation is
the address below for details.
being harrassed, it is not required to
or to another entity maintaining the web
Internal Revenue Service
page.
comply with any request for copies that it
Customer Service — TE/GE
reasonably believes is part of the
3. Reliability and accuracy
harrassment campaign.
P.O. Box 2508, Rm. 2023
requirements — To meet this, the entity
maintaining the World Wide Web page
A group of requests for a private
Cincinnati, OH 45201
must:
foundation’s annual returns or exemption
•
application is indicative of a harrassment
Have procedures for ensuring the
R. Disclosures Regarding
campaign if the requests are part of a
reliability and accuracy of the document
single coordinated effort to disrupt the
that it posts on the page;
Certain Information and
•
operations of the private foundation rather
Take reasonable precautions to
Services Furnished
than to collect information about it.
prevent alteration, destruction, or
accidental loss of the document when
See Regulations section
A section 501(c) organization that offers
posted on its page; and
301.6104(d)-3 for more information.
to sell or solicits money for specific
•
Correct or replace the document if a
information or a routine service to any
Requests that may be disregarded
posted document is altered, destroyed, or
individual that could be obtained by the
without IRS approval. A private
lost.
individual from a Federal Government
foundation may disregard any request for
agency free or for a nominal charge must
4. Notice requirement — To meet
copies of all or part of any document
disclose that fact conspicuously when
this, a private foundation must notify any
beyond the first two received within any
making such offer or solicitation.
individual requesting a copy of its annual
30-day period or the first four received
within any 1-year period from the same
returns and/or exemption application
where the documents are available
individual or the same address.
Any organization that intentionally
(including the Internet address). If the
disregards this requirement will be subject
Making the Annual Returns and
request is made in person, the private
to a penalty for each day the offers or
Exemption Application Widely
foundation must notify the individual
solicitations are made. The penalty is the
Available
immediately. If the request is in writing, it
greater of $1,000 or 50% of the total cost
A private foundation does not have to
must notify the individual within 7 days of
of the offers and solicitations made on
receiving the request.
provide copies of its annual returns and/or
that day.
-8-
Form 990-PF Instructions
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