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 30
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32•
Line 1b(3). Answer “Yes” for
identify the organization on line 2 even if
Sign it in the space provided for the
transactions in which the reporting
neither factor is present at the end of
preparer’s signature (a facsimile signature
organization was either the lessor or the
the year.
is acceptable), and
•
lessee.
Give the organization a copy of the
Do not enter unrelated noncharitable
return in addition to the copy to be filed
Line 1b(4). Answer “Yes” if either
exempt organizations on line 2 even if
with the IRS.
organization reimbursed expenses
transfers to or transactions with those
incurred by the other.
organizations were entered on line 1. For
Paperwork Reduction Act Notice. We
Line 1b(5). Answer “Yes” if either
example, if a one-time transfer to an
ask for the information on this form to
organization made loans to the other or if
unrelated noncharitable exempt
carry out the Internal Revenue laws of the
the reporting organization guaranteed the
organization was entered on line 1a(2),
United States. You are required to give us
other’s loans.
do not enter the organization on line 2.
the information. We need it to ensure that
Line 1b(6). Answer “Yes” if either
Column (b). Enter the exempt
you are complying with these laws and to
organization performed services or
category of the organization; for example,
allow us to figure and collect the right
membership or fundraising solicitations
“501(c)(4).”
amount of tax.
for the other.
Column (c). In most cases, a simple
You are not required to provide the
Line 1c. Complete line 1c regardless of
description, such as “common directors”
information requested on a form that is
whether the noncharitable exempt
or “auxiliary of reporting organization” will
subject to the Paperwork Reduction Act
organization is related to or closely
be sufficient. If you need more space,
unless the form displays a valid OMB
affiliated with the reporting organization.
write “see attached” in column (c) and use
control number. Books or records relating
For purposes of this line, “facilities”
an attached sheet to describe the
to a form or its instructions must be
includes office space and any other land,
relationship. If you are entering more than
retained as long as their contents may
building, or structure whether owned or
one organization on line 2, identify which
become material in the administration of
leased by, or provided free of charge to,
organization you are describing on the
any Internal Revenue law. The rules
the reporting organization or the
attached sheet.
governing the confidentiality of Form
noncharitable exempt organization.
990-PF are covered in Code section
Signature
Line 1d. Use this schedule to describe
6104.
the transfers and transactions for which
The return must be signed by the
“Yes” was entered on lines 1a – c above.
The time needed to complete and file
president, vice president, treasurer,
You must describe each transfer or
this form will vary depending on individual
assistant treasurer, chief accounting
transaction for which the answer was
circumstances. The estimated average
officer, or other corporate officer (such as
“Yes.” You may combine all of the cash
time is:
tax officer) who is authorized to sign. A
transfers (line 1a(1)) to each organization
receiver, trustee, or assignee must sign
Recordkeeping . . . . . . . .
140 hr., 37 min.
into a single entry. Otherwise, make a
any return that he or she is required to file
separate entry for each transfer or
for a corporation. If the return is filed for a
Learning about the law or
transaction.
the form . . . . . . . . . . . . .
trust, it must be signed by the authorized
28 hr., 15 min.
Column (a). For each entry, enter the
trustee or trustees. Sign and date the
line number from line 1a – c. For example,
Preparing the form . . . . . .
33 hr., 39 min.
form and fill in the signer’s title.
if the answer was “Yes” to line 1b(3),
If an officer or employee of the
enter “b(3)” in column (a).
Copying, assembling, and
organization prepares the return, the Paid
sending the form to the IRS
32 min.
Column (d). If you need more space,
Preparer Use Only area should remain
write “see attached” in column (d) and
blank. If someone prepares the return
If you have comments concerning the
use an attached sheet for the description.
without charge, that person should not
accuracy of these time estimates or
If making more than one entry on line 1d,
sign the return.
suggestions for making this form simpler,
specify on the attached sheet which
we would be happy to hear from you. You
Generally, anyone who is paid to
transfer or transaction you are describing.
can write to the Internal Revenue Service,
prepare the organization’s tax return must
Line 2. Reporting of certain
Tax Products Coordinating Committee,
sign the return and fill in the Paid
relationships. Enter on line 2 each
SE:W:CAR:MP:T:T:SP, 1111 Constitution
Preparer Use Only area. If you have
noncharitable exempt organization that
Ave. NW, IR-6526, Washington, DC
questions about whether a preparer is
the reporting organization is related to or
20224. Do not send the tax form to this
required to sign the return, please contact
affiliated with, as defined above. If the
address. Instead, see When, Where, and
an IRS office.
control factor or the historic and
How To File on page 5.
continuing relationship factor (or both) is
The paid preparer must complete the
present at any time during the year,
required preparer information and:
-30-
Form 990-PF Instructions
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