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 Page 2
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32•
How To Get Forms and
B. Which Parts To
You can e-file your Form 990-PF, Form
940 and 941 employment tax returns, and
Publications
Complete
Form 1099 and other information returns.
Visit
for details.
The parts of the form listed below do not
Internet
•
You can pay taxes online or by phone
apply to all filers. See How to avoid filing
You can access the IRS website at
using the free Electronic Federal Tax
an incomplete return on this page for
IRS.gov 24 hours a day, 7 days a week
Payment System (EFTPS). Visit
www.
information on what to do if a part or an
to:
eftps.gov
or call 1-800-555-4477 for
item does not apply.
•
E-file your return. See below for details
details. Electronic Funds Withdrawal
•
Part I, column (c), applies only to
about e-filing many returns, including
(EFW) from a checking or savings
private operating foundations and to
Form 990-PF.
account is also available to those who file
nonoperating private foundations that
•
Download forms, including talking tax
electronically.
have income from charitable activities.
forms, instructions, and publications.
•
For the most up-to-date tax
Part II, column (c), with the exception of
•
Order IRS products online.
information, please visit us at
line 16, applies only to organizations
•
Research your tax questions online.
gov/formspubs/index.html
and select
having at least $5,000 in assets per
•
Search publications online by topic or
Highlights of Recent Tax Changes under
books at some time during the year. Line
keyword.
the Important Changes section.
16, column (c), applies to all filers.
•
Use the online Internal Revenue Code,
•
Part IV does not apply to foreign
Regulations, or other official guidance.
General Instructions
•
organizations.
View Internal Revenue Bulletins (IRBs)
•
published in the last few years.
Parts V and VI do not apply to
Purpose of form. Form 990-PF is used:
•
Sign up to receive local and national
organizations making an election under
•
To figure the tax based on investment
tax news by email.
section 41(e).
income, and
•
•
Get information on starting and
•
Part X does not apply to foreign
To report charitable distributions and
operating a private foundation.
foundations that check the box in D2 of
activities.
the Entity section on page 1 of Form
DVD for tax products
Also, Form 990-PF serves as a
990-PF unless they claim status as a
You can order Publication 1796, IRS Tax
substitute for the section 4947(a)(1)
private operating foundation.
Products DVD, and obtain:
nonexempt charitable trust’s income tax
•
Parts XI and XIII do not apply to foreign
•
return, Form 1041, U.S. Income Tax
Current-year forms, instructions, and
foundations that check the box in D2 of
Return for Estates and Trusts, when the
publications.
the Entity section on page 1 of Form
•
trust has no taxable income.
Prior-year forms, instructions, and
990-PF. However, check the box at the
publications.
top of Part XI. Part XI does not apply to
A. Who Must File
•
Tax Map: an electronic research tool
private operating foundations. Also, if the
and finding aid.
Form 990-PF is an annual information
organization is a private operating
•
Tax law frequently asked questions.
return that must be filed by:
foundation for any of the years shown in
•
•
Tax Topics from the IRS telephone
Exempt private foundations (section
Part XIII, do not complete the portions
response system.
6033(a), (b), and (c)),
that apply to those years.
•
•
Internal Revenue Code — Title 26 of the
Taxable private foundations (section
•
Part XIV applies only to private
U.S. Code.
6033(d)),
operating foundations.
•
•
Fill-in, print, and save features for most
Organizations that agree to private
•
Part XV applies only to foundations
tax forms.
foundation status and whose applications
•
having assets of $5,000 or more during
Internal Revenue Bulletins.
for exempt status are pending on the due
•
the year. This part does not apply to
Toll-free and email technical support.
date for filing Form 990-PF,
•
certain foreign organizations.
•
Two releases during the year.
Organizations that made an election
– The first release will ship the beginning
under section 41(e)(6),
How to avoid filing an incomplete
•
of January 2011.
Foundations that are making a section
return.
– The final release will ship the beginning
507 termination, and
•
Complete all applicable line items,
•
of March 2011.
Section 4947(a)(1) nonexempt
•
Answer “Yes,” “No,” or “N/A” (not
charitable trusts treated as private
Purchase the DVD from National
applicable) to each question on the
foundations (section 6033(d)).
Technical Information Service (NTIS) at
return,
gov/cdorders
for $30 (no
Include on the foundation’s return
•
Make an entry (including a zero when
handling fee) or call 1-877-233-6767 toll
the financial and other information
TIP
appropriate) on all total lines, and
free to buy the DVD for $30 (plus a $6
of any disregarded entity owned
•
Enter “None” or “N/A” if an entire part
handling fee).
by the foundation. See Regulations
does not apply.
By Phone and In Person
sections 301.7701-1 through 3 for
information on the classification of certain
You can order forms and publications by
Sequencing Chart To Complete
business organizations including an
calling 1-800-TAX-FORM
the Form
eligible entity that is disregarded as an
(1-800-829-3676). You can also get most
entity separate from its owner
You may find the following chart helpful. It
forms and publications at your local IRS
(disregarded entity).
limits jumping from one part of the form to
office.
another to compute an amount needed to
Other section 4947(a)(1) nonexempt
Use these electronic options to make
complete an earlier part. If you complete
charitable trusts. Section 4947(a)(1)
filing and paying easier.
the parts in the listed order below, any
nonexempt charitable trusts not treated
information you may need from another
IRS E-Services Make
as private foundations do not file Form
part will already be entered.
990-PF. However, they may need to file
Taxes Easier
Form 990, Return of Organization Exempt
Step
Part
Step
Part
Now more than ever before, businesses
From Income Tax, or Form 990-EZ, Short
can enjoy the benefits of filing and paying
Form Return of Organization Exempt
1 . . . . . . . IV
8 . . . . . . XII, lines 1 – 4
2 . . . . . . . I & II
9 . . . . . . V & VI
their federal taxes electronically. Whether
From Income Tax. With either of these
3 . . . . . . . Heading
10 . . . . . . XII, lines 5 – 6
you rely on a tax professional or handle
forms, the trust must also file Schedule A
4 . . . . . . . III
11 . . . . . . XI
your own taxes, the IRS offers you
(Form 990 or 990-EZ), Public Charity
5 . . . . . . . VII-A
12 . . . . . . XIII
6 . . . . . . . VIII
13 . . . . . . VII-B
convenient programs to make taxes
Status and Public Support. See Form 990
7 . . . . . . . IX-A – X
14 . . . . . . XIV – XVII
easier.
and Form 990-EZ instructions.
-2-
Form 990-PF Instructions
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