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 23
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32officers, etc., prefer the Internal Revenue
de minimis fringe benefits described in
maintains some significant involvement.
Service to contact them.
section 132(e)). See Pub. 525, Taxable
Related administrative expenses should
and Nontaxable Income, for more
also be included. Examples of active
Also include on this list any officers or
information. Examples of allowances
programs and definitions of the term
directors (or any person who had
include amounts for which the recipient
“significant involvement” are provided in
responsibilities or powers similar to those
did not account to the organization or
Regulations sections 53.4942(b)-1(b)(2)
of officers or directors) of a disregarded
allowances that were more than the
and 53.4942(b)-1(d).
entity owned by the foundation who are
payee spent on serving the organization.
not officers, directors, etc., of the
Do not include any program-related
Include payments made in connection
foundation.
investments (reportable in Part IX-B) in
with indemnification arrangements, the
the description and expense totals, but be
If the foundation (or disregarded entity)
value of the personal use of housing,
sure to include qualified set-asides for
pays any other person, such as a
automobiles, or other assets owned or
direct charitable activities reported on line
management services company, for the
leased by the organization (or provided
3 of Part XII. Also, include in Part IX-A
services provided by any of the
for the organization’s use without charge).
amounts paid or set aside to acquire
foundation’s officers, directors, or trustees
Line 2. Compensation of five
assets used in the direct active conduct of
(or any person who had responsibilities or
highest-paid employees. Fill in the
charitable activities.
powers similar to those of officers,
information requested for the five
directors, or trustees), report the
Expenditures for direct charitable
employees (if any) of the foundation (or
compensation and other items on Part
activities include, among others, amounts
disregarded entity that the foundation
VIII as if you had paid the officers, etc.,
paid or set aside to:
owns) who received the greatest amount
directly. Also, see Announcement
1. Acquire or maintain the operating
of annual compensation over $50,000. Do
2001-33, 2001-17 I.R.B. 1137, 2001-1
assets of a museum, library, or historic
not include employees listed on line 1.
C.B. 1137.
site or to operate the facility;
Also enter the total number of other
Show all forms of compensation
2. Provide goods, shelter, or clothing
employees who received more than
earned by each listed officer, etc. In
to indigent or disaster victims if the
$50,000 in annual compensation.
addition to completing Part VIII, if you
foundation maintains some significant
Show each listed employee’s entire
want to explain the compensation of one
involvement in the activity rather than
compensation package for the period
or more officers, directors, and trustees,
merely making grants to the recipients;
covered by the return. Include all forms of
you may provide an attachment
3. Conduct educational conferences
compensation that each listed employee
describing the person’s entire 2010
and seminars;
received in return for his or her services.
compensation package.
4. Operate a home for the elderly or
See the line 1 instructions for more details
Enter zero in columns (c), (d), and (e)
disabled;
on includible compensation.
if no compensation was paid. Attach a
5. Conduct scientific, historic, public
Line 3. Five highest-paid independent
schedule if more space is needed.
policy, or other research with significance
contractors for professional services.
beyond the foundation’s grant program
Column (b). A numerical estimate of
Fill in the information requested for the
that does not constitute a prohibited
the average hours per week devoted to
five highest-paid independent contractors
attempt to influence legislation;
the position is required for the answer to
(if any), whether individuals or
6. Publish and disseminate the results
be considered complete.
professional service corporations or
of such research, reports of educational
associations, to whom the organization
Phrases such as “as needed” or
conferences, or similar educational
paid more than $50,000 for the year to
!
“as required” are unacceptable
material;
perform personal services of a
entries for column (b).
7. Support the service of foundation
CAUTION
professional nature for the organization
staff on boards or advisory committees of
Column (c). Enter salary, fees,
(for example, attorneys, accountants, and
other charitable organizations or on public
bonuses, and severance payments
doctors). Also show the total number of all
commissions or task forces;
received by each person listed. Include
other independent contractors who
8. Provide technical advice or
current year payments of amounts
received more than $50,000 for the year
assistance to a governmental body, a
reported or reportable as deferred
for performing professional services.
governmental committee, or subdivision
compensation in any prior year.
of either, in response to a written request
Part IX-A. Summary of
Column (d). Include all forms of
by the governmental body, committee, or
deferred compensation and future
Direct Charitable Activities
subdivision;
severance payments (whether or not
9. Conduct performing arts
funded or vested, and whether or not the
List the foundation’s four largest
performances; or
deferred compensation plan is a qualified
programs as measured by the direct and
10. Provide technical assistance to
plan under section 401(a)). Include
indirect expenses attributable to each that
grantees and other charitable
payments to welfare benefit plans
consist of the direct active conduct of
organizations. This assistance must have
(employee welfare benefit plans covered
charitable activities. Whether any
significance beyond the purposes of the
by Part I of Title 1 of ERISA, providing
expenditure is for the direct active
grants made to the grantees and must not
benefits such as medical, dental, life
conduct of a charitable activity is
consist merely of monitoring or advising
insurance, apprenticeship and training,
determined, generally, by the definitions
the grantees in their use of the grant
scholarship funds, severance pay,
and special rules of section 4942(j)(3) and
funds. Technical assistance involves the
disability, etc.) on behalf of the officers,
the related regulations, which define a
furnishing of expert advice and related
etc. Reasonable estimates may be used if
private operating foundation.
assistance regarding, for example:
precise cost figures are not readily
Except for significant involvement
a. Compliance with governmental
available.
grant programs, described below, do not
regulations,
Unless the amounts are reported in
include in Part IX-A any grants or
b. Reducing operating costs or
column (c), report, as deferred
expenses attributable to administering
increasing program accomplishments,
compensation in column (d), salaries and
grant programs, such as reviewing grant
c. Fundraising methods, and
other compensation earned during the
applications, interviewing or testing
d. Maintaining complete and accurate
period covered by the return, but not yet
applicants, selecting grantees, and
financial records.
paid by the date the foundation files its
reviewing reports relating to the use of the
return.
grant funds.
Report both direct and indirect
Column (e). Enter both taxable and
Include scholarships, grants, or other
expenses in the expense totals. Direct
nontaxable fringe benefits, expense
payments to individuals as part of an
expenses are those that can be
account and other allowances (other than
active program in which the foundation
specifically identified as connected with a
-23-
Form 990-PF Instructions
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