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 - 2009
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322 0 09
Department of the Treasury
Internal Revenue Service
Instructions for Form 990-PF
Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust
Treated as a Private Foundation
you are no longer a publicly supported
Section references are to the Internal
Contents
Page
organization.
Revenue Code unless otherwise noted.
Part V — Qualification Under
Section 4940(e) for Reduced
Contents
Page
Charitable trusts that became private
Tax on Net Investment Income . . . 18
foundations as a result of section 1241(c)
General Instructions
Part VI — Excise Tax Based on
of the Pension Protection Act of 2006
A. Who Must File . . . . . . . . . . . . . . . . 2
Investment Income . . . . . . . . . . . . 18
must file Form 990-PF for taxable years
B. Which Parts To Complete . . . . . . . . 2
Part VII-A — Statements
beginning on or after January 1, 2008.
C. Definitions . . . . . . . . . . . . . . . . . . . 2
Such organizations must file a paper
Regarding Activities . . . . . . . . . . . 19
D. Other Forms You May Need
Form 990-PF and write “Notice 2008-6
Part VII-B — Activities for Which
To File . . . . . . . . . . . . . . . . . . . . . . 3
status change” at the top of page 1. See
Form 4720 May Be Required . . . . . 20
E. Useful Publications . . . . . . . . . . . . . 4
Notice 2008-6, 2008-3 I.R.B. 275, for
Part VIII — Information About
F. Use of Form 990-PF To
more information.
Officers, Directors, Trustees,
Satisfy State Reporting
Foundation Managers, Highly
For annual tax periods beginning after
Requirements . . . . . . . . . . . . . . . . . 4
Paid Employees, and
2006, most tax-exempt organizations,
G. Furnishing Copies of Form
other than churches, are required to file
Contractors . . . . . . . . . . . . . . . . . 22
990-PF to State Officials . . . . . . . . . 5
an annual Form 990, 990-EZ, or 990-PF
Part IX-A — Summary of Direct
H. Accounting Period . . . . . . . . . . . . . 5
with the IRS, or to submit a Form 990-N
Charitable Activities . . . . . . . . . . . . 23
I. Accounting Methods . . . . . . . . . . . . 5
e-Postcard to the IRS. If an organization
Part IX-B — Summary of
fails to file an annual return or notice as
J. When, Where, and How To
Program-Related Investments
. . . 24
required for 3 consecutive years, it will
File . . . . . . . . . . . . . . . . . . . . . . . . 5
Part X — Minimum Investment
automatically lose its tax-exempt status.
K. Extension of Time To File . . . . . . . . 5
Return . . . . . . . . . . . . . . . . . . . . . 24
See General Instruction M.
L. Amended Return . . . . . . . . . . . . . . 5
Part XI — Distributable Amount . . . . . 25
M. Penalty for Failure To File
Part XII — Qualifying
Timely, Completely, or
Distributions . . . . . . . . . . . . . . . . . 25
Photographs of Missing
Correctly . . . . . . . . . . . . . . . . . . . . 5
Part XIII — Undistributed Income
. . . 26
Children
N. Penalties for Not Paying Tax
Part XIV — Private Operating
on Time . . . . . . . . . . . . . . . . . . . . . 6
Foundations . . . . . . . . . . . . . . . . . 27
The Internal Revenue Service is a proud
Part XV — Supplementary
O. Figuring and Paying
partner with the National Center for
Information . . . . . . . . . . . . . . . . . . 28
Estimated Tax . . . . . . . . . . . . . . . . 6
Missing and Exploited Children.
Part XVI-A — Analysis of
Photographs of missing children selected
P. Tax Payment Methods for
Income-Producing Activities . . . . . . 28
by the Center may appear in instructions
Domestic Private Foundations
. . . . 6
Part XVI-B — Relationship of
on pages that would otherwise be blank.
Q. Public Inspection
You can help bring these children home
Activities to the
Requirements . . . . . . . . . . . . . . . . . 7
by looking at the photographs and calling
Accomplishment of Exempt
R. Disclosures Regarding
1-800-THE-LOST (1-800-843-5678) if you
Purposes . . . . . . . . . . . . . . . . . . . 29
Certain Information and
recognize a child.
Part XVII — Information
Services Furnished . . . . . . . . . . . . . 9
Regarding Transfers To and
S. Organizations Organized or
Phone Help
Transactions and
Created in a Foreign Country . . . . . . 9
Relationships With
If you have questions and/or need help
T. Liquidation, Dissolution,
completing this form, please call
Noncharitable Exempt
Termination, or Substantial
1-877-829-5500. This toll-free telephone
Organizations . . . . . . . . . . . . . . . . 29
Contraction . . . . . . . . . . . . . . . . . . . 9
service is available Monday through
Signature . . . . . . . . . . . . . . . . . . . . 30
U. Filing Requirements During
Friday.
Privacy Act and Paperwork
Section 507(b)(1)(B)
Reduction Act Notice . . . . . . . . . . . 30
Termination . . . . . . . . . . . . . . . . . 10
How To Get Forms and
Exclusion Codes . . . . . . . . . . . . . . . 31
V. Special Rules for Section
Index . . . . . . . . . . . . . . . . . . . . . . . . 32
Publications
507(b)(1)(B) Terminations . . . . . . . 10
W. Rounding, Currency, and
What’s New
Internet
Attachments . . . . . . . . . . . . . . . . . 10
If you are filing Form 990-PF because you
You can access the IRS website 24 hours
Specific Instructions
no longer meet a public support test
a day, 7 days a week at to:
Completing the Heading . . . . . . . . . . 10
•
under sections 509(a)(1) and
Download forms, instructions, and
Part I — Analysis of Revenue and
170(b)(1)(A)(vi) or section 509(a)(2) and
publications,
Expenses . . . . . . . . . . . . . . . . . . . 11
•
you have not previously filed Form
Order IRS products online,
Part II — Balance Sheets . . . . . . . . . . 15
•
990-PF, check Initial return of a former
See answers to frequently asked tax
Part III — Analysis of Changes in
public charity in block G of the Entity
questions,
•
Net Assets or Fund Balances . . . . . 17
section on page 1 of your return. Before
Search publications online by topic or
Part IV — Capital Gains and
filing Form 990-PF for the first time, you
keyword,
•
Losses for Tax on Investment
may want to go to /eo for the
Send us comments or request help via
Income . . . . . . . . . . . . . . . . . . . . . 17
latest information and filing tips to confirm
email, or
Cat. No. 11290Y
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