Instructions For Form 990-Pf - Return Of Private Foundation Or Section 4947(A)(1) Nonexempt Charitable Trust Treated As A Private Foundation - Return Of Private Foundation Or Section 4947(A)(1) Nonexempt Charitable Trust Treated As A Private Foundation -
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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
Section references are to the Internal Revenue Code unless otherwise noted.
Contents
Page
Contents
Page
Reminder
General Instructions
Part V — Qualification Under
Form 990-PF, Part I, was revised in 2004
Section 4940(e) for Reduced
A. Who Must File . . . . . . . . . . . . . . . . 2
to reflect Notice 2004-35, 2004-19, I.R.B.
Tax on Net Investment Income . . . 18
B. Which Parts To Complete . . . . . . . . 2
889, regarding distributions received by
Part VI — Excise Tax Based on
C. Definitions . . . . . . . . . . . . . . . . . . . 2
private foundations from split interest
Investment Income . . . . . . . . . . . . 18
D. Other Forms You May Need
trusts. Distributions received by a private
Part VII-A — Statements
To File . . . . . . . . . . . . . . . . . . . . . . 3
foundation from an estate or trust,
Regarding Activities . . . . . . . . . . . 19
E. Useful Publications . . . . . . . . . . . . . 4
including split interest trusts, will not
Part VII-B — Activities for Which
F. Use of Form 990-PF To
retain its character in the hands of the
Form 4720 May Be Required . . . . . 20
Satisfy State Reporting
private foundation for the purposes of
Part VIII — Information About
Requirements . . . . . . . . . . . . . . . . . 4
computing the private foundation’s net
Officers, Directors, Trustees,
G. Furnishing Copies of Form
investment income. Also, Part XI was
Foundation Managers, Highly
990-PF to State Officials . . . . . . . . . 5
revised in 2004 to reflect Notice 2004-36,
Paid Employees, and
H. Accounting Period . . . . . . . . . . . . . 5
2004-19, I.R.B. 889, concerning the
Contractors . . . . . . . . . . . . . . . . . 21
I. Accounting Methods . . . . . . . . . . . . 5
treatment of certain distributions from split
Part IX-A — Summary of Direct
interest trusts described in section
J. When and Where To File . . . . . . . . 5
Charitable Activities . . . . . . . . . . . . 21
4947(a)(2). Distributions from split
K. Extension of Time To File . . . . . . . . 5
Part IX-B — Summary of
interests trusts, are no longer included in
L. Amended Return . . . . . . . . . . . . . . 5
Program-Related Investments
. . . 22
figuring a private foundation’s
M. Penalty for Failure To File
Part X — Minimum Investment
distributable amount.
Timely, Completely, or
Return . . . . . . . . . . . . . . . . . . . . . 22
Correctly . . . . . . . . . . . . . . . . . . . . 6
For prior years within the statute of
Part XI — Distributable Amount . . . . . 23
N. Penalties for Not Paying Tax
limitations, and for which a refund of
Part XII — Qualifying
on Time . . . . . . . . . . . . . . . . . . . . . 6
Section 4940 taxes paid is requested,
Distributions . . . . . . . . . . . . . . . . . 24
O. Figuring and Paying
private foundations must file an amended
Part XIII — Undistributed Income
. . . 24
Estimated Tax . . . . . . . . . . . . . . . . 6
Form 990-PF. Write “Filed pursuant to
Part XIV — Private Operating
P. Tax Payment Methods for
Notice 2004-35” at the top of the first
Foundations . . . . . . . . . . . . . . . . . 26
Domestic Private Foundations
. . . . 6
page.
Part XV — Supplementary
Q. Public Inspection
Information . . . . . . . . . . . . . . . . . . 26
To request a refund of section 4942
Requirements . . . . . . . . . . . . . . . . . 7
Part XVI-A — Analysis of
taxes paid, a private foundation must file
R. Disclosures Regarding
Income-Producing Activities . . . . . . 26
an amended Form 990-PF and an
Certain Information and
Part XVI-B — Relationship of
amended Form 4720, Return of Certain
Services Furnished . . . . . . . . . . . . . 9
Activities to the
Excise Taxes on Charities and Other
S. Organizations Organized or
Accomplishment of Exempt
Persons Under Chapters 41 and 42 of the
Created in a Foreign Country
Purposes . . . . . . . . . . . . . . . . . . . 27
Internal Revenue Code, for each year
or U.S. Possession . . . . . . . . . . . . . 9
Part XVII — Information
with a schedule showing the corrected
T. Liquidation, Dissolution,
Regarding Transfers To and
amount of section 4942 liability. The front
Termination, or Substantial
Transactions and
page of the returns should be marked
Contraction . . . . . . . . . . . . . . . . . . . 9
Relationships With
“Filed pursuant to Notice 2004-36.” See
U. Filing Requirements During
Noncharitable Exempt
General Instruction L of Form 990-PF for
Section 507(b)(1)(B)
more information on filing amended
Organizations . . . . . . . . . . . . . . . . 27
Termination . . . . . . . . . . . . . . . . . 10
returns.
Signature . . . . . . . . . . . . . . . . . . . . 28
V. Special Rules for Section
Privacy Act and Paperwork
507(b)(1)(B) Terminations . . . . . . . 10
Reduction Act Notice . . . . . . . . . . . 28
Photographs of Missing
W. Rounding, Currency, and
Exclusion Codes . . . . . . . . . . . . . . . 30
Attachments . . . . . . . . . . . . . . . . . 10
Children
Index . . . . . . . . . . . . . . . . . . . . . . . . 31
Specific Instructions
The Internal Revenue Service is a proud
What’s New
Completing the Heading . . . . . . . . . . 10
partner with the National Center for
Part I — Analysis of Revenue and
Private Foundations now have the option
Missing and Exploited Children.
Expenses . . . . . . . . . . . . . . . . . . . 11
to file electronically. See e-file for
Photographs of missing children selected
Part II — Balance Sheets . . . . . . . . . . 15
Charities & Nonprofits on the IRS website
by the Center may appear in instructions
Part III — Analysis of Changes in
at
on pages that would otherwise be blank.
Net Assets or Fund Balances . . . . . 17
You can help bring these children home
For tax year 2006, certain private
Part IV — Capital Gains and
by looking at the photographs and calling
foundations will be required to file
Losses for Tax on Investment
1-800-THE-LOST (1-800-843-5678) if you
electronically. See Regulations section
recognize a child.
Income . . . . . . . . . . . . . . . . . . . . . 17
301.6033-4T for more information.
Cat. No. 11290Y
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