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 - Page 15
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31In column (c). Enter the total amount
identification such as: payments for
increased or decreased for the year. See
of expenses paid or incurred by officers,
nursing service, for fellowships, or for
the instructions for Part III, Analysis of
employees, or others for travel,
assistance to indigent families.
Changes in Net Assets or Fund Balances.
conferences, meetings, etc., related to
Line 27b — Net investment income.
Foundations may include, as a single
income included in column (c).
Domestic organizations, subtract line 26
entry on the schedule, the total of
from line 12. Enter the result. Exempt
Line 22 — Printing and publications.
amounts paid as grants for which the
foreign organizations, enter the amount
Enter the expenses for printing or
foundation exercised expenditure
shown on line 12. However, if the
publishing and distributing any
responsibility. Attach a separate report for
organization is a domestic organization
newsletters, magazines, etc. Also include
each grant.
and line 26 is more than line 12 (such as,
the cost of subscriptions to, or purchases
When the fair market value of the
expenses exceed income), enter zero
of, magazines, newspapers, etc.
property at the time of disbursement is
(not a negative amount).
Line 23 — Other expenses. Enter all
the measure of a contribution, the
Line 27c — Adjusted net income.
other expenses for the year. Include all
schedule must also show:
•
Subtract line 26, column (c) from line 12,
expenses not reported on lines 13 – 22.
A description of the contributed
column (c) and enter the result.
Attach a schedule showing the type and
property,
•
amount of each expense.
The book value of the contributed
Part II—Balance Sheets
property,
If a deduction is claimed for
•
The method used to determine the
For column (b), show the book value at
amortization, attach a schedule showing:
•
book value,
the end of the year. For column (c), show
Description of the amortized expenses;
•
•
The method used to determine the fair
the fair market value at the end of the
Date acquired, completed, or
market value, and
year. Attached schedules must show the
expended;
•
•
The date of the gift.
end-of-year value for each asset listed in
Amount amortized;
•
columns (b) and (c).
Deduction for prior years;
The difference between fair
•
•
Foundations whose books of account
Amortization period (number of
TIP
market value and book value
included total assets of $5,000 or more at
months);
should be shown in the books of
•
any time during the year must complete
Current-year amortization; and
account and as a net asset adjustment in
•
all of columns (a), (b), and (c).
Total amount of amortization.
Part III.
•
Foundations with less than $5,000 of
In column (c). In addition to the
In column (d). Enter on line 25 all
total assets per books at all times during
applicable portion of expenses from
contributions, gifts, and grants the
the year must complete all of columns (a)
column (a), include any net loss from the
foundation paid during the year.
and (b), and only line 16 of column (c).
•
sale or exchange of land or depreciable
Do not include contributions to
Line 1 — Cash — Non-interest-bearing.
property that was held for more than
organizations controlled by the foundation
Enter the amount of cash on deposit in
1 year and used in a trade or business.
or by a disqualified person (see General
checking accounts, deposits in transit,
A deduction for amortization is allowed
Instruction C for definitions). Do not
change funds, petty cash funds, or any
but only for assets used for the production
include contributions to nonoperating
other non-interest-bearing account. Do
of income reported in column (c).
private foundations unless the donees are
not include advances to employees or
exempt from tax under section 501(c)(3),
Line 25 — Contributions, gifts, grants
officers or refundable deposits paid to
they redistribute the contributions, and
paid.
suppliers or others.
they maintain sufficient evidence of
In column (a). Enter the total of all
Line 2 — Savings and temporary cash
redistributions according to the
contributions, gifts, grants, and similar
investments. Enter the total of cash in
regulations under section 4942(g).
amounts paid (or accrued) for the year.
•
savings or other interest-bearing accounts
Do not reduce the amount of grants
List each contribution, gift, grant, etc., in
and temporary cash investments, such as
paid in the current year by the amount of
Part XV, or attach a schedule of the items
money market funds, commercial paper,
grants paid in a prior year that was
included on line 25 and list:
certificates of deposit, and U.S. Treasury
returned or recovered in the current year.
bills or other governmental obligations
1. Each class of activity,
Report those repayments in column (c),
that mature in less than 1 year.
2. A separate total for each activity,
line 9, and in Part XI, line 4a.
•
3. Name and address of donee,
Line 3 — Accounts receivable. On the
Do not include any payments of
4. Relationship of donee if related by:
dashed lines to the left of column (a),
set-asides (see instructions for Part XII,
enter the year-end figures for total
a. Blood,
line 3) taken into account as qualifying
accounts receivable and allowance for
b. Marriage,
distributions in the current year or any
doubtful accounts from the sale of goods
c. Adoption, or
prior year. All set-asides are included in
and/or the performance of services. In
d. Employment (including children of
qualifying distributions (Part XII, line 3) in
columns (a), (b), and (c), enter net
employees) to any disqualified person
the year of the set-aside regardless of
amounts (total accounts receivable
(see General Instruction C for definitions),
when paid.
•
reduced by the corresponding allowance
and
Do not include current year’s write-offs
for doubtful accounts). Claims against
5. The organizational status of donee
of prior years’ program-related
vendors or refundable deposits with
(e.g., public charity — an organization
investments. All program-related
suppliers or others may be reported here
described in section 509(a)(1), (2), or (3)).
investments are included in qualifying
if not significant in amount. (Otherwise,
distributions (Part XII, line 1b) in the year
You do not have to give the name of
report them on line 15, Other assets.) Any
the investment is made.
•
any indigent person who received one or
receivables due from officers, directors,
Do not include any payments that are
more gifts or grants from the foundation
trustees, foundation managers, or other
not qualifying distributions as defined in
unless that individual is a disqualified
disqualified persons must be reported on
section 4942(g)(1).
person or one who received a total of
line 6. Report receivables (including loans
Net Amounts
more than $1,000 from the foundation
and advances) due from other employees
during the year.
on line 15.
Line 27a — Excess of revenue over
Activities should be classified
expenses. Subtract line 26, column (a),
Line 4 — Pledges receivable. On the
according to purpose and in greater detail
from line 12, column (a). Enter the result.
dashed lines to the left of column (a),
than merely classifying them as
Generally, the amount shown in column
enter the year-end figures for total
charitable, educational, religious, or
(a) on this line is also the amount by
pledges receivable and allowance for
scientific activities. For example, use
which net assets (or fund balances) have
doubtful accounts (pledges estimated to
-15-
Form 990-PF Instructions
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