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 5
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32•
amended return even if the Form 990-PF
The return must be filed on the basis
DHL Express (DHL): DHL Same Day
is accepted by the IRS as complete.
of the established annual accounting
Service.
•
period of the organization. If the
Federal Express (FedEx): FedEx
Amended returns. If the organization
organization has no established
Priority Overnight, FedEx Standard
submits supplemental information or files
accounting period, the return should be
Overnight, FedEx 2Day, FedEx
an amended Form 990-PF with the IRS, it
on the calendar-year basis.
International Priority, FedEx International
must also include a copy of the
First.
information or amended return to any
For initial or final returns or a change
•
United Parcel Service (UPS): UPS Next
state with which it filed a copy of Form
in accounting period, the 2010 form may
Day Air, UPS Next Day Air Saver, UPS
990-PF.
also be used as the return for a short
2nd Day Air, UPS 2nd Day Air AM, UPS
period (less than 12 months) ending
Method of accounting. Many states
Worldwide Express Plus, and UPS
November 30, 2011, or earlier.
require that all amounts be reported
Worldwide Express.
based on the accrual method of
In general, to change its accounting
The private delivery service can tell
accounting.
period, the organization must file Form
you how to get written proof of the mailing
990-PF by the due date for the short
Time for filing may differ. The time for
date.
period resulting from the change. At the
filing Form 990-PF with the IRS may differ
top of this short period return, write
from the time for filing state reports.
Electronic Filing
“Change of Accounting Period.”
The foundation can file its Form 990-PF
G. Furnishing Copies of
If the organization changed its
electronically. However, if the foundation
accounting period within the
Form 990-PF to State
files at least 250 returns during the
10-calendar-year period that includes the
calendar year, it must file Form 990-PF
Officials
beginning of the short period, and it had a
electronically. If the foundation must file a
Form 990-PF filing requirement at any
The foundation managers must furnish a
return electronically but does not, the
time during that 10-year period, it must
copy of Form 990-PF and Form 4720 (if
organization is considered to have not
also attach Form 1128 to the short-period
applicable) to the attorney general of:
filed its return. See Regulations section
return. See Rev. Proc. 85-58, 1985-2 C.B.
•
Each state required to be listed in Part
301.6033-4 for more information. For
740.
VII-A, line 8a;
additional information on the electronic
•
The state in which the foundation’s
I. Accounting Methods
filing requirement, visit
principal office is located; and
•
Generally, you should report the financial
The IRS may waive the
The state in which the foundation was
information requested on the basis of the
requirements to file electronically
TIP
incorporated or created.
accounting method the foundation
in cases of undue hardship. For
A copy of the annual return must be
regularly uses to keep its books and
more information on filing a waiver, see
sent to the attorney general at the same
records.
Notice 2010-13, 2010-4 I.R.B. 327,
time the annual return is filed with the
available at
Exception. Complete Part I, column (d)
IRS.
2010-04_IRB/ar14.html.
on the cash receipts and disbursements
Other requirements. If the attorney
method of accounting.
K. Extension of Time To
general or other appropriate state official
of any state requests a copy of the annual
J. When, Where, and How
File
return, the foundation managers must
To File
A foundation uses Form 8868 to request
comply with the request.
an extension of time to file its return.
Exceptions. These rules do not apply to
This return must be filed by the 15th day
any foreign foundation which, from the
An automatic 3-month extension will
of the 5th month following the close of the
date of its creation, has received at least
be granted if you properly complete this
foundation’s accounting period. If the
85% of its support (excluding gross
form, file it, and pay any balance due by
regular due date falls on a Saturday,
investment income) from sources outside
the due date for Form 990-PF.
Sunday, or legal holiday, file by the next
the United States. See General
If more time is needed, Form 8868 is
business day. If the return is filed late,
Instruction S for other exceptions that
also used to request an additional
see General Instruction M.
affect this type of organization.
extension of up to 3 months. However,
In case of a complete liquidation,
Coordination with state reporting
these extensions are not automatically
dissolution, or termination, file the return
requirements. If the foundation
granted. To obtain this additional
by the 15th day of the 5th month following
managers submit a copy of Form 990-PF
extension of time to file, you must show
complete liquidation, dissolution, or
and Form 4720 (if applicable) to a state
reasonable cause for the additional time
termination.
attorney general to satisfy a state
requested.
reporting requirement, they do not have to
To file the return, mail or deliver it to:
L. Amended Return
furnish a second copy to that attorney
Department of the Treasury
general to comply with the Internal
To change the organization’s return for
Internal Revenue Service Center
Revenue Code requirements discussed in
any year, file an amended return,
Ogden, UT 84201 – 0027
this section.
including attachments, with the correct
If the organization’s principal business,
If there is a state reporting requirement
information. The amended return must
office or agency is located in a foreign
to file a copy of Form 990-PF with a state
provide all the information required by the
country or U.S. possession, mail or
official other than the attorney general (for
form and instructions, not just the new or
deliver the return to:
instance, the secretary of state), then the
corrected information. Check “Amended
foundation managers must also send a
Return” in block G at the top of page 1.
Internal Revenue Service Center
copy of the Form 990-PF and Form 4720
See the instructions for Part VI, line 9, on
P.O. Box 409101
(if applicable) to the attorney general of
page 19.
Ogden, UT 84409
that state.
Private delivery services. You can use
If the organization files an amended
certain private delivery services
return to claim a refund of tax paid under
H. Accounting Period
designated by the IRS to meet the “timely
section 4940 or 4948, it must file the
File the 2010 return for the calendar year
mailing as timely filing/paying” rule for tax
amended return within 3 years after the
2010 or fiscal year beginning in 2010. If
returns and payments. These private
date the original return was filed, or within
the return is for a fiscal year, fill in the tax
delivery services include only the
2 years from the date the tax was paid,
year space at the top of the return.
following.
whichever date is later.
-5-
Form 990-PF Instructions
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