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 Page 5
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32If the organization changed its
G. Furnishing Copies of
Electronic Filing
accounting period within the
The foundation can file its Form 990-PF
Form 990-PF to State
10-calendar-year period that includes the
electronically. However, if the foundation
beginning of the short period, and it had a
Officials
files at least 250 returns during the
Form 990-PF filing requirement at any
calendar year, it must file Form 990-PF
The foundation managers must furnish a
time during that 10-year period, it must
electronically. If the foundation must file a
copy of Form 990-PF and Form 4720 (if
also attach Form 1128 to the short-period
return electronically but does not, the
applicable) to the attorney general of:
return. See Rev. Proc. 85-58, 1985-2 C.B.
•
organization is considered to have not
Each state required to be listed in Part
740.
filed its return. See Regulations section
VII-A, line 8a;
•
301.6033-4 for more information. For
The state in which the foundation’s
I. Accounting Methods
additional information on the electronic
principal office is located; and
•
Generally, you should report the financial
filing requirement, visit
The state in which the foundation was
information requested on the basis of the
incorporated or created.
The IRS may waive the
accounting method the foundation
TIP
A copy of the annual return must be
requirements to file electronically
regularly uses to keep its books and
sent to the attorney general at the same
in cases of undue hardship. For
records.
time the annual return is filed with the
more information on filing a waiver, see
Exception. Complete Part I, column (d)
IRS.
Notice 2010-13, I.R.B. 2010-4, available
on the cash receipts and disbursements
at
Other requirements. If the attorney
method of accounting.
ar14.html.
general or other appropriate state official
of any state requests a copy of the annual
K. Extension of Time To
J. When, Where, and How
return, the foundation managers must
comply with the request.
File
To File
Exceptions. These rules do not apply to
A foundation uses Form 8868 to request
any foreign foundation which, from the
an extension of time to file its return.
This return must be filed by the 15th day
date of its creation, has received at least
of the 5th month following the close of the
An automatic 3-month extension will
85% of its support (excluding gross
foundation’s accounting period. If the
be granted if you properly complete this
investment income) from sources outside
regular due date falls on a Saturday,
form, file it, and pay any balance due by
the United States. See General
Sunday, or legal holiday, file by the next
the due date for Form 990-PF.
Instruction S for other exceptions that
business day. If the return is filed late,
If more time is needed, Form 8868 is
affect this type of organization.
see General Instruction M.
also used to request an additional
Coordination with state reporting
extension of up to 3 months. However,
In case of a complete liquidation,
requirements. If the foundation
these extensions are not automatically
dissolution, or termination, file the return
managers submit a copy of Form 990-PF
granted. To obtain this additional
by the 15th day of the 5th month following
and Form 4720 (if applicable) to a state
extension of time to file, you must show
complete liquidation, dissolution, or
attorney general to satisfy a state
reasonable cause for the additional time
termination.
reporting requirement, they do not have to
requested.
furnish a second copy to that attorney
To file the return, mail or deliver it to:
general to comply with the Internal
L. Amended Return
Revenue Code requirements discussed in
Department of the Treasury
To change the organization’s return for
this section.
Internal Revenue Service Center
any year, file an amended return,
If there is a state reporting requirement
Ogden, UT 84201 – 0027
including attachments, with the correct
to file a copy of Form 990-PF with a state
information. The amended return must
If the organization’s principal business,
official other than the attorney general (for
provide all the information required by the
office or agency is located in a foreign
instance, the secretary of state), then the
form and instructions, not just the new or
country or U.S. possession, mail or
foundation managers must also send a
corrected information. Check “Amended
deliver the return to:
copy of the Form 990-PF and Form 4720
Return” in block G at the top of page 1.
(if applicable) to the attorney general of
See the instructions for Part VI, line 9, on
Internal Revenue Service Center
that state.
page 19.
P.O. Box 409101
Ogden, UT 84409
If the organization files an amended
H. Accounting Period
return to claim a refund of tax paid under
Private delivery services. You can use
File the 2009 return for the calendar year
section 4940 or 4948, it must file the
certain private delivery services
2009 or fiscal year beginning in 2009. If
amended return within 3 years after the
designated by the IRS to meet the “timely
the return is for a fiscal year, fill in the tax
date the original return was filed, or within
mailing as timely filing/paying” rule for tax
year space at the top of the return.
2 years from the date the tax was paid,
returns and payments. These private
whichever date is later.
The return must be filed on the basis
delivery services include only the
of the established annual accounting
State reporting requirements. See
following.
•
period of the organization. If the
Amended returns under General
DHL Express (DHL): DHL Same Day
organization has no established
Instruction F.
Service.
•
accounting period, the return should be
Federal Express (FedEx): FedEx
Need a copy of an old return or form?
on the calendar-year basis.
Priority Overnight, FedEx Standard
Use Form 4506 to obtain a copy of a
Overnight, FedEx 2Day, FedEx
previously filed return. You can obtain
For initial or final returns or a change
International Priority, FedEx International
blank forms for prior years by calling
in accounting period, the 2009 form may
First.
1-800-TAX-FORM (1-800-829-3676).
also be used as the return for a short
•
United Parcel Service (UPS): UPS Next
period (less than 12 months) ending
M. Penalty for Failure To
Day Air, UPS Next Day Air Saver, UPS
November 30, 2010, or earlier.
2nd Day Air, UPS 2nd Day Air AM, UPS
File Timely, Completely, or
In general, to change its accounting
Worldwide Express Plus, and UPS
period, the organization must file Form
Worldwide Express.
Correctly
990-PF by the due date for the short
period resulting from the change. At the
The private delivery service can tell
To avoid filing an incomplete return or
top of this short period return, write
you how to get written proof of the mailing
having to respond to requests for missing
“Change of Accounting Period.”
date.
information, see General Instruction B.
-5-
Form 990-PF Instructions
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