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 32
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32Index
A
Private operating
Gross investment income . . . . .
11
Public inspection . . . . . . . . . . . . .
20
foundation . . . . . . . . . . . . . . . .
3
Relief . . . . . . . . . . . . . . . . . . . . . . .
9
Accounting methods . . . . . . . . . . .
5
Gross profit . . . . . . . . . . . . . . . . . .
13
Program-related
Accounting period . . . . . . . . . . . . .
5
Gross receipts . . . . . . . . . . . . . . . . .
6
investment . . . . . . . . . . . . . . .
24
Adjusted net income . . . . . . . . . .
11
Q
Qualifying distributions . . . . . .
25
Amended return . . . . . . . . . . . . 5,
19
Qualifying distributions . . . . . . . 12,
I
Significant disposition . . . . . . . .
9
Amended returns, state . . . . . . . .
5
13,
25
Income test . . . . . . . . . . . . . . . . . .
27
Substantial contraction . . . . . .
9
Amounts set aside . . . . . . . . . .
26
Annual return:
Taxable private
Incomplete return:
Amended . . . . . . . . . . . . . . . . . . .
5
Qualifying distributions (see the
foundation . . . . . . . . . . . . . . . .
3
How to avoid . . . . . . . . . . . . . . . .
2
Copies to state officials . . . . . .
5
instructions for Part XII for an
Penalties . . . . . . . . . . . . . . . . . . .
6
Depository methods:
Extension for filing . . . . . . . . . . .
5
explanation of qualifying
Electronic deposit . . . . . . . . . . .
6
Inventory . . . . . . . . . . . . . . . . . . . . .
13
Failure to file timely or
distributions) for any
Depreciation . . . . . . . . . . . . . . . . .
14
completely . . . . . . . . . . . . . . . .
6
year. . . . . . . . . . . . . . . . . . . . . . .
13
Disqualified person . . . . . . . . . . . .
3
L
Purpose of form . . . . . . . . . . . . .
2
Disregarded entity . . . . . . . . . . 2,
23
State reporting
Large organization . . . . . . . . . . . . .
6
R
Dissolution . . . . . . . . . . . . . . . . . . . .
9
requirements . . . . . . . . . . . . . .
4
Liquidation . . . . . . . . . . . . . . . . . . . .
9
Rounding . . . . . . . . . . . . . . . . . . . .
10
Termination . . . . . . . . . . . . . . . .
10
Distributable amount . . . . . . . . . .
25
When to file . . . . . . . . . . . . . . . . .
5
M
Where to file . . . . . . . . . . . . . . . .
5
S
E
Minimum investment
Which parts to complete . . . . .
2
Schedule B (Form 990, 990 – EZ,
EFTPS . . . . . . . . . . . . . . . . . . . . . . .
6
return . . . . . . . . . . . . . . . . . . . . . .
24
Assets test . . . . . . . . . . . . . . . . . . .
27
or 990 – PF) . . . . . . . . . . . . . . . .
12
Elections . . . . . . . . . . . . . . 18, 26,
27
Short tax year . . . . . . . . . . . . . .
25
Attachments . . . . . . . . . . . . . . . . .
10
Self-dealing . . . . . . . . . . . . . . . . . .
20
Electronic deposit . . . . . . . . . . . . .
6
Signature . . . . . . . . . . . . . . . . . . . .
30
Endowment test . . . . . . . . . . . . . .
27
N
Significant disposition . . . . . . . . . .
9
B
Estimated tax . . . . . . . . . . . . . . . . .
6
Net investment income . . . . 11,
15
Significant involvement . . . . . . .
23
Bank account . . . . . . . . . . . . . . . .
20
Penalty . . . . . . . . . . . . . . . . . . . . .
6
Business meals . . . . . . . . . . . .
14
Special payment option . . . . . . . .
7
Business meals . . . . . . . . . . . . . .
14
Excise tax based on investment
Noncharitable exempt
State reporting
income:
organization . . . . . . . . . . . . . . . .
29
requirements . . . . . . . . . . . . . . . .
4
Domestic exempt private
C
Nonexempt charitable trust . . . . . 3,
Amended returns . . . . . . . . . . . .
5
foundations . . . . . . . . . . . . . .
18
Capital gains and losses:
6,
20
Substantial contraction . . . . . . . . .
9
Domestic taxable private
Basis . . . . . . . . . . . . . . . . . . . . . .
17
Nonoperating private
foundations and section
Substantial contributor . . . . . . . .
19
Gains . . . . . . . . . . . . . . . . . . . . . .
17
foundation . . . . . . . . . . . 3, 12,
13
4947(a)(1) nonexempt
Support test . . . . . . . . . . . . . . . . . .
27
Losses . . . . . . . . . . . . . . . . . . . .
18
charitable trusts . . . . . . . . . .
18
Charitable donation:
Foreign organizations . . . . . . .
18
O
Substantiation of . . . . . . . . . . .
12
T
Exempt operating foundation
Other expenses . . . . . . . . . . . . . .
14
Children . . . . . . . . . . . . . . . . . . . . . .
1
Tax payment methods:
qualification . . . . . . . . . . . . . . . .
18
Contributions . . . . . . . . . . . . . . . . .
15
Special payment option . . . . . .
7
Extension for filing . . . . . . . . . . . . .
5
P
Copy of old return . . . . . . . . . . . . .
6
Taxable private foundation . . . . . 3,
Penalties:
6
Currency . . . . . . . . . . . . . . . . . . . . .
10
F
Against responsible
Termination . . . . . . . . . . . . . . . . 9,
11
Failure to file timely or
person . . . . . . . . . . . . . . . . . . . .
6
Annual return . . . . . . . . . . . . . .
10
D
completely . . . . . . . . . . . . . . . . . .
6
Estimated tax . . . . . . . . . . . . . . .
6
Special rules . . . . . . . . . . . 10,
30
Definitions . . . . . . . . . . . . . . . . . . . .
3
Failure to disclose quid pro quo
Failure to pay tax when due . . . .
6
Travel . . . . . . . . . . . . . . . . . . . . . . .
14
Disqualified person . . . . . . . . . .
3
contributions . . . . . . . . . . . . .
13
Filing extension . . . . . . . . . . . . . . .
5
Distributable amount . . . . . . . .
25
Failure to file timely or
Financial account . . . . . . . . . . . . .
20
Foundation manager . . . . . . . .
3
W
completely . . . . . . . . . . . . . . . .
6
Foreign . . . . . . . . . . . . . . . . . . . . . .
20
Gross investment
When to file . . . . . . . . . . . . . . . . . . .
5
Failure to pay timely . . . . . . . . .
6
Accounts . . . . . . . . . . . . . . . . . .
20
income . . . . . . . . . . . . . . . . . .
11
Extension . . . . . . . . . . . . . . . . . . .
5
Photographs of missing
Foreign organizations . . . . . . 9, 10,
Net investment income . . . . .
11
Where to file . . . . . . . . . . . . . . . . . .
5
children . . . . . . . . . . . . . . . . . . . . .
1
18
Noncharitable exempt
Private foundation . . . . . . . . . . . . .
3
Which parts to complete . . . . . . .
2
Foundation manager . . . . . . . . . . .
3
organization . . . . . . . . . . . . .
29
Who must file . . . . . . . . . . . . . . . . .
2
Private operating
Nonexempt charitable
foundation . . . . . . . . . . . 3, 11,
27
trust . . . . . . . . . . . . . . . . . . . . . .
3
G
Program services . . . . . . . . . . . . .
29
Nonoperating private
Gifts . . . . . . . . . . . . . . . . . . . . . . . . .
15
Program-related
foundation . . . . . . . . . . . . . . . .
3
Grants . . . . . . . . . . . . . . . . . . . . . . .
15
investment . . . . . . . . . . . . . 24,
26
Private foundation . . . . . . . . . . .
3
-32-
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