Instructions For Form 990-Pf - Return Of Private Foundation Or Section 4947(A)(1) Nonexempt Charitable Trust Treated As A Private Foundation - Internal Revenue Service - 2010
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322010
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
procedures, charitable trusts may also
Section references are to the Internal
Contents
Page
terminate their private foundation status
Revenue Code unless otherwise noted.
Part V. Qualification Under
by operating as Type III supporting
Section 4940(e) for Reduced
Contents
Page
organizations. See IRS Ann. 2010-19,
Tax on Net Investment
General Instructions
2010-14 I.R.B. 529, available at
Income . . . . . . . . . . . . . . . . . . . . 18
A. Who Must File . . . . . . . . . . . . . . 2
gov/irb/2010 – 14_IRB/ar13.html.
Part VI. Excise Tax Based on
B. Which Parts To Complete . . . . . . 2
Investment Income . . . . . . . . . . . 18
C. Definitions . . . . . . . . . . . . . . . . . 3
If the foundation is entitled to the new
Part VII-A. Statements
D. Other Forms You May
credit for small employer health insurance
Regarding Activities . . . . . . . . . . . 19
Need To File . . . . . . . . . . . . . . . . . 3
premiums under the Patient Protection
Part VII-B. Activities for Which
E. Useful Publications . . . . . . . . . . . 4
and Affordable Care Act, you must claim
Form 4720 May Be Required
. . . 20
the credit on Form 990-T, Exempt
F. Use of Form 990-PF To
Organization Business Income Tax
Satisfy State Reporting
Part VIII. Information About
Return.
Requirements . . . . . . . . . . . . . . . . 4
Officers, Directors, Trustees,
Foundation Managers, Highly
G. Furnishing Copies of Form
Paid Employees, and
Reminders
990-PF to State Officials . . . . . . . . 5
Contractors . . . . . . . . . . . . . . . . . 22
H. Accounting Period . . . . . . . . . . . 5
If you are filing Form 990-PF because you
Part IX-A. Summary of Direct
I. Accounting Methods . . . . . . . . . . . 5
no longer meet a public support test
Charitable Activities . . . . . . . . . . . 23
J. When, Where, and How To
under section 509(a)(1) and you have not
File . . . . . . . . . . . . . . . . . . . . . . . 5
Part IX-B. Summary of
previously filed Form 990-PF, check Initial
K. Extension of Time To File . . . . . . 5
Program-Related
return of a former public charity in block G
Investments . . . . . . . . . . . . . . . . 24
L. Amended Return . . . . . . . . . . . . . 5
of the Entity section on page 1 of your
Part X. Minimum Investment
return. Before filing Form 990-PF for the
M. Penalty for Failure To File
Timely, Completely, or
Return . . . . . . . . . . . . . . . . . . . . 24
first time, you may want to go to
gov/eo
for the latest information and filing
Correctly . . . . . . . . . . . . . . . . . . . . 6
Part XI. Distributable Amount . . . . . 25
tips to confirm you are no longer a
N. Penalties for Not Paying
Part XII. Qualifying
publicly supported organization.
Tax on Time . . . . . . . . . . . . . . . . . 6
Distributions . . . . . . . . . . . . . . . . 25
O. Figuring and Paying
Part XIII. Undistributed Income . . . 26
For annual tax periods beginning after
Estimated Tax . . . . . . . . . . . . . . . . 6
Part XIV. Private Operating
2006, most tax-exempt organizations,
P. Tax Payment Methods for
Foundations . . . . . . . . . . . . . . . . 27
other than churches, are required to file
Domestic Private
an annual Form 990, 990-EZ, or 990-PF
Part XV. Supplementary
Foundations . . . . . . . . . . . . . . . . . 6
with the IRS, or to submit a Form 990-N
Information . . . . . . . . . . . . . . . . . 28
Q. Public Inspection
e-Postcard to the IRS. If an organization
Part XVI-A. Analysis of
Requirements . . . . . . . . . . . . . . . . 7
fails to file an annual return or notice as
Income-Producing Activities . . . . . 28
R. Disclosures Regarding
required for 3 consecutive years, it will
Part XVI-B. Relationship of
Certain Information and
automatically lose its tax-exempt status.
Activities to the
Services Furnished . . . . . . . . . . . . 9
See General Instruction M.
Accomplishment of Exempt
S. Organizations Organized or
Purposes . . . . . . . . . . . . . . . . . . 29
Created in a Foreign Country . . . . 9
Part XVII. Information
Photographs of Missing
T. Liquidation, Dissolution,
Regarding Transfers To and
Termination, or Substantial
Children
Transactions and
Contraction . . . . . . . . . . . . . . . . . . 9
Relationships With
U. Filing Requirements During
The Internal Revenue Service is a proud
Noncharitable Exempt
Section 507(b)(1)(B)
partner with the National Center for
Organizations . . . . . . . . . . . . . . . 29
Termination . . . . . . . . . . . . . . . . 10
Missing and Exploited Children.
Signature . . . . . . . . . . . . . . . . . . . 30
V. Special Rules for Section
Photographs of missing children selected
Paperwork Reduction Act
507(b)(1)(B) Terminations . . . . . . 10
by the Center may appear in instructions
Notice . . . . . . . . . . . . . . . . . . . . 30
on pages that would otherwise be blank.
W. Rounding, Currency, and
You can help bring these children home
Attachments . . . . . . . . . . . . . . . . 10
Exclusion Codes . . . . . . . . . . . . . . 31
by looking at the photographs and calling
Specific Instructions
Index . . . . . . . . . . . . . . . . . . . . . . . . 32
1-800-THE-LOST (1-800-843-5678) if you
Completing the Heading . . . . . . . . 10
recognize a child.
What’s New
Part I. Analysis of Revenue
and Expenses . . . . . . . . . . . . . . . 11
The IRS has released new procedures
Phone Help
Part II. Balance Sheets . . . . . . . . . 15
under which a charitable trust may
Part III. Analysis of Changes in
If you have questions and/or need help
request a ruling that it was and continues
Net Assets or Fund Balances . . . 17
completing this form, please call
to be a Type III supporting organization
Part IV. Capital Gains and
1-877-829-5500. This toll-free telephone
after August 16, 2007, and can obtain a
Losses for Tax on Investment
service is available Monday through
refund of any section 4940 tax paid for
Friday.
Income . . . . . . . . . . . . . . . . . . . . 17
the 2008 tax year. Under these
Cat. No. 11290Y
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