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 - 2007
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322 0 07
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
Distributions received by a private
Section references are to the Internal
Contents
Page
foundation from an estate or trust,
Revenue Code unless otherwise noted.
Part V — Qualification Under
including split interest trusts, will not
Section 4940(e) for Reduced
Contents
Page
retain its character in the hands of the
Tax on Net Investment Income . . . 18
General Instructions
private foundation for the purposes of
Part VI — Excise Tax Based on
A. Who Must File . . . . . . . . . . . . . . . . 2
computing the private foundation’s net
Investment Income . . . . . . . . . . . . 18
B. Which Parts To Complete . . . . . . . . 2
investment income. Also, Part XI was
C. Definitions . . . . . . . . . . . . . . . . . . . 2
Part VII-A — Statements
revised in 2004 to reflect Notice 2004-36,
Regarding Activities . . . . . . . . . . . 19
D. Other Forms You May Need
2004-19, I.R.B. 889, available at
To File . . . . . . . . . . . . . . . . . . . . . . 3
Part VII-B — Activities for Which
gov/irb/2004-36_IRB/index.html
E. Useful Publications . . . . . . . . . . . . . 4
Form 4720 May Be Required . . . . . 22
concerning the treatment of certain
F. Use of Form 990-PF To
Part VIII — Information About
distributions from split interest trusts
Satisfy State Reporting
Officers, Directors, Trustees,
described in section 4947(a)(2).
Requirements . . . . . . . . . . . . . . . . . 4
Foundation Managers, Highly
Distributions from split interests trusts are
G. Furnishing Copies of Form
Paid Employees, and
no longer included in figuring a private
990-PF to State Officials . . . . . . . . . 5
Contractors . . . . . . . . . . . . . . . . . 23
foundation’s distributable amount.
H. Accounting Period . . . . . . . . . . . . . 5
Part IX-A — Summary of Direct
For prior years within the statute of
I. Accounting Methods . . . . . . . . . . . . 5
Charitable Activities . . . . . . . . . . . . 23
limitations, and for which a refund of
J. When, Where, and How To
Part IX-B — Summary of
section 4940 taxes paid is requested,
File . . . . . . . . . . . . . . . . . . . . . . . . 5
Program-Related Investments
. . . 24
private foundations must file an amended
K. Extension of Time To File . . . . . . . . 5
Part X — Minimum Investment
Form 990-PF. Write “Filed pursuant to
L. Amended Return . . . . . . . . . . . . . . 5
Return . . . . . . . . . . . . . . . . . . . . . 24
Notice 2004-35” at the top of the first
M. Penalty for Failure To File
Part XI — Distributable Amount . . . . . 25
page.
Timely, Completely, or
Part XII — Qualifying
Correctly . . . . . . . . . . . . . . . . . . . . 6
To request a refund of section 4942
Distributions . . . . . . . . . . . . . . . . . 26
N. Penalties for Not Paying Tax
taxes paid, a private foundation must file
Part XIII — Undistributed Income
. . . 26
on Time . . . . . . . . . . . . . . . . . . . . . 6
an amended Form 990-PF and an
O. Figuring and Paying
Part XIV — Private Operating
amended Form 4720, Return of Certain
Estimated Tax . . . . . . . . . . . . . . . . 6
Foundations . . . . . . . . . . . . . . . . . 27
Excise Taxes Under Chapters 41 and 42
P. Tax Payment Methods for
Part XV — Supplementary
of the Internal Revenue Code, for each
Domestic Private Foundations
. . . . 6
Information . . . . . . . . . . . . . . . . . . 28
year with a schedule showing the
Q. Public Inspection
Part XVI-A — Analysis of
corrected amount of section 4942 liability.
Requirements . . . . . . . . . . . . . . . . . 7
Income-Producing Activities . . . . . . 28
The front page of the returns should be
R. Disclosures Regarding
Part XVI-B — Relationship of
marked “Filed pursuant to Notice
Certain Information and
Activities to the
2004-36.” See General Instruction L of
Services Furnished . . . . . . . . . . . . . 9
Accomplishment of Exempt
Form 990-PF for more information on
S. Organizations Organized or
filing amended returns.
Purposes . . . . . . . . . . . . . . . . . . . 29
Created in a Foreign Country
Part XVII — Information
or U.S. Possession . . . . . . . . . . . . . 9
Regarding Transfers To and
Photographs of Missing
T. Liquidation, Dissolution,
Transactions and
Termination, or Substantial
Children
Relationships With
Contraction . . . . . . . . . . . . . . . . . . . 9
Noncharitable Exempt
The Internal Revenue Service is a proud
U. Filing Requirements During
Organizations . . . . . . . . . . . . . . . . 29
partner with the National Center for
Section 507(b)(1)(B)
Signature . . . . . . . . . . . . . . . . . . . . 30
Missing and Exploited Children.
Termination . . . . . . . . . . . . . . . . . 10
Photographs of missing children selected
Privacy Act and Paperwork
V. Special Rules for Section
by the Center may appear in instructions
Reduction Act Notice . . . . . . . . . . . 30
507(b)(1)(B) Terminations . . . . . . . 10
on pages that would otherwise be blank.
Exclusion Codes . . . . . . . . . . . . . . . 31
W. Rounding, Currency, and
You can help bring these children home
Index . . . . . . . . . . . . . . . . . . . . . . . . 32
Attachments . . . . . . . . . . . . . . . . . 10
by looking at the photographs and calling
Specific Instructions
1-800-THE-LOST (1-800-843-5678) if you
Completing the Heading . . . . . . . . . . 10
recognize a child.
Part I — Analysis of Revenue and
Reminder
Expenses . . . . . . . . . . . . . . . . . . . 11
Phone Help
Part II — Balance Sheets . . . . . . . . . . 15
Form 990-PF, Part I, was revised in 2004
Part III — Analysis of Changes in
If you have questions and/or need help
to reflect Notice 2004-35, 2004-19, I.R.B.
Net Assets or Fund Balances . . . . . 17
completing this form, please call
889, available at gov/irb/
Part IV — Capital Gains and
1-800-829-4933. This toll-free telephone
2004-35_IRB/index.html regarding
Losses for Tax on Investment
distributions received by private
service is available Monday through
Income . . . . . . . . . . . . . . . . . . . . . 17
foundations from split interest trusts.
Friday.
Cat. No. 11290Y
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