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 8
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32Use of local agents for providing
Requests for parts of a document
comply with any request for copies that it
copies. A private foundation may use a
copy. A person can request all or any
reasonably believes is part of the
local agent to handle in-person requests
specific part or schedule of the annual
harassment campaign.
for document copies. If a private
returns or exemption application, and the
A group of requests for a private
foundation uses a local agent, it must
private foundation must fulfill their request
foundation’s annual returns or exemption
immediately provide the local agent’s
for a copy.
application is indicative of a harassment
name, address, and telephone number to
Can an agent be used to provide
campaign if the requests are part of a
the requester.
copies? A private foundation can use an
single coordinated effort to disrupt the
agent to provide document copies for the
operations of the private foundation rather
The local agent must:
written requests it receives. However, the
•
than to collect information about it.
Be located within reasonable proximity
agent must provide the document copies
to the principal, regional, or district office
See Regulations section
under the same conditions imposed on
where the individual makes the request;
301.6104(d)-3 for more information.
the private foundation itself. Also, if an
and
agent fails to provide the documents as
•
Requests that may be disregarded
Provide document copies within the
required, the private foundation will
without IRS approval. A private
same time frames as the private
continue to be subject to penalties.
foundation may disregard any request for
foundation.
copies of all or part of any document
Example. The ABC Foundation
Written requests for document copies.
beyond the first two received within any
retained an agent to provide copies for all
If a private foundation receives a written
30-day period or the first four received
written requests for documents. However,
request for a copy of its annual returns or
within any 1-year period from the same
ABC Foundation received a request for
exemption application (or parts of these
individual or the same address.
document copies before the agent did.
documents), it must give a copy to the
The deadline for providing a response
Making the Annual Returns and
requester. However, this rule only applies
is referenced by the date the ABC
Exemption Application Widely
if the request:
Foundation received the request and not
•
Is addressed to a private foundation’s
Available
when the agent received it. If the agent
principal, regional, or district office;
A private foundation does not have to
received the request first, then a
•
Is delivered to that address by mail,
provide copies of its annual returns and/or
response would be referenced to the date
electronic mail (email), facsimile (fax), or
its exemption application if it makes these
the agent received it.
a private delivery service approved by the
documents widely available. However, it
Can a fee be charged for providing
IRS (see Private delivery services on
must still allow public inspection by office
copies? A private foundation may
page 5 for a list); and
visitation.
•
charge a reasonable fee for providing
Gives the address to which the
How does a private foundation make
copies. Also, it can require the fee to be
document copies should be sent.
its annual returns and exemption
paid before providing a copy of the
How and when a written request is
application widely available? A private
requested document.
fulfilled. Requested document copies
foundation’s annual returns and/or
What is a reasonable fee? A fee is
must be mailed within 30 days from the
exemption application is widely available
reasonable only if it is no more than the
date the private foundation receives the
if it meets all four of the following
per-page copying fee charged by the IRS
request.
requirements:
for providing copies, plus no more than
1. Internet posting requirement —
Unless other evidence exists, a mailed
the actual postage costs incurred to
This is met if:
request or payment is considered to be
provide the copies.
•
The document is posted on a World
received by the private foundation 7 days
What forms of payment must the
Wide Web page that the private
after the postmark date.
private foundation accept? The form of
foundation establishes and maintains, or
payment depends on whether the request
If an advance payment is required,
•
The document is posted as part of a
for copies is made in person or in writing.
copies must be provided within 30 days
database of like documents of other
from the date payment is received.
Cash and money order must be
tax-exempt organizations on a World
accepted for in-person requests for
Wide Web page established and
If the private foundation requires
document copies. The private foundation,
maintained by another entity.
payment in advance and it receives a
if it wishes, may accept additional forms
2. Additional posting information
request without payment or with
of payment.
requirement — This is met if:
insufficient payment, it must notify the
•
Certified check, money order, and
The World Wide Web page through
requester of the prepayment policy and
either personal check or credit card must
which the document is available clearly
the amount due within 7 days from the
be accepted for written requests for
informs readers that the document is
date it receives the request.
document copies. The private foundation,
available and provides instructions for
A request that is transmitted to the
if it wishes, may accept additional forms
downloading the document;
•
private foundation by email or fax is
of payment.
After it is downloaded and viewed,
considered received the day the request
the web document exactly reproduces the
Other fee information. If a private
is transmitted successfully.
image of the annual returns or exemption
foundation provides a requester with
application as it was originally filed with
notice of a fee and the requester does not
Requested documents can be emailed
the IRS, except for any information
pay the fee within 30 days, it may ignore
instead of the traditional method of
permitted by statute to be withheld from
the request.
mailing if the requester consents to this
public disclosure; and
method.
If a requester’s check does not clear
•
Any individual with access to the
on deposit, it may ignore the request.
A document copy is considered as
Internet can access, download, view, and
If a private foundation does not require
provided on the:
print the document without special
•
prepayment and the requester does not
Postmark date,
computer hardware or software required
•
prepay, the private foundation must
Private delivery date,
for that format (except software that is
•
receive consent from the requester if the
Registration date for certified or
readily available to members of the public
copying and postage charge
registered mail,
without payment of any fee) and without
•
exceeds $20.
Postmark date on the sender’s receipt
payment of a fee to the private foundation
for certified or registered mail, or
Private foundations subject to a
or to another entity maintaining the web
•
Day the email is successfully
harassment campaign. If the IRS
page.
transmitted (if the requester agreed to this
determines that a private foundation is
3. Reliability and accuracy
method).
being harassed, it is not required to
requirements — To meet this, the entity
-8-
Form 990-PF Instructions
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