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 2

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or call 1-800-555-4477 for
an incomplete return on this page for
Phone Help
details. Electronic Funds Withdrawal
information on what to do if a part or an
If you have questions and/or need help
(EFW) from a checking or savings
item does apply.
completing this form, please call
account is also available to those who file
Part I, column (c), applies only to
1-800-829-4933. This toll-free telephone
electronically.
private operating foundations and to
service is available Monday through
nonoperating private foundations that
Friday.
General Instructions
have income from charitable activities.
Part II, column (c), with the exception of
How To Get Forms and
line 16, applies only to organizations
Purpose of form. Form 990-PF is used:
To figure the tax based on investment
having at least $5,000 in assets per
Publications
books at some time during the year. Line
income, and
To report charitable distributions and
16, column (c), applies to all filers.
Internet
activities.
Part IV does not apply to foreign
You can access the IRS website 24 hours
organizations.
Also, Form 990-PF serves as a
a day, 7 days a week at to:
Parts V and VI do not apply to
substitute for the section 4947(a)(1)
Download forms, instructions, and
organizations making an election under
nonexempt charitable trust’s income tax
publications,
section 41(e).
return, Form 1041, U.S. Income Tax
Order IRS products online,
Part X does not apply to foreign
Return for Estates and Trusts, when the
See answers to frequently asked tax
foundations that check box D2 on page 1
trust has no taxable income.
questions,
of Form 990-PF unless they claim status
Search publications online by topic or
as a private operating foundation.
A. Who Must File
keyword,
Parts XI and XIII do not apply to foreign
Send us comments or request help via
Form 990-PF is an annual information
foundations that check box D2 on page 1
email, or
return that must be filed by:
of Form 990-PF. However, check the box
Sign up to receive local and national
Exempt private foundations (section
at the top of Part XI. Part XI does not
tax news by email.
6033(a), (b), and (c)),
apply to private operating foundations.
Taxable private foundations (section
Also, if the organization is a private
CD-ROM
6033(d)),
operating foundation for any of the years
Order Pub. 1796, Federal Tax Products
Organizations that agree to private
shown in Part XIII, do not complete the
on CD-ROM, and get:
foundation status and whose applications
portions that apply to those years.
Current year forms, instructions, and
for exempt status are pending on the due
Part XIV applies only to private
publications,
date for filing Form 990-PF,
operating foundations.
Prior year forms, instructions, and
Organizations that made an election
Part XV applies only to organizations
publications,
under section 41(e)(6),
having assets of $5,000 or more during
Frequently requested tax forms that
Organizations that are making a
the year. This part does not apply to
may be filled in electronically, printed out
section 507 termination, and
certain foreign organizations.
for submission, and saved for
Section 4947(a)(1) nonexempt
How to avoid filing an incomplete
recordkeeping, and
charitable trusts that are treated as
return.
The Internal Revenue Bulletin.
private foundations (section 6033(d)).
Complete all applicable line items,
Include on the foundation’s return
Buy the CD-ROM on the Internet at
Answer “Yes,” “No,” or “N/A” (not
TIP
the financial and other information
applicable) to each question on the
/cdorders from the National
of any disregarded entity owned
return,
Technical Information Service (NTIS) for
by the foundation. See Regulations
$25 (no handling fee), or call
Make an entry (including a zero when
sections 301.7701-1 through 3 for
appropriate) on all total lines, and
1-877-CDFORMS (1-877-233-6767) toll
information on the classification of certain
Enter “None” or “N/A” if an entire part
free to buy the CD-ROM for $25 (plus a
business organizations including an
does not apply.
$5 handling fee).
eligible entity that is disregarded as an
By Phone and In Person
Sequencing Chart To Complete
entity separate from its owner
(disregarded entity).
the Form
You can order forms and publications by
calling 1-800-TAX-FORM
Other section 4947(a)(1) nonexempt
You may find the following chart helpful. It
(1-800-829-3676). You can also get most
charitable trusts. Section 4947(a)(1)
limits jumping from one part of the form to
forms and publications at your local IRS
nonexempt charitable trusts that are not
another to compute an amount needed to
office.
treated as private foundations do not file
complete an earlier part. If you complete
Form 990-PF. However, they may need to
Use these electronic options to make
the parts in the listed order, any
file Form 990, Return of Organization
filing and paying easier.
information you may need from another
Exempt From Income Tax, or Form
part will already be entered.
IRS E-Services Make
990-EZ, Short Form Return of
Step
Part
Step
Part
Organization Exempt From Income Tax.
Taxes Easier
With either of these forms, the trust must
1 . . . . . . . IV
8 . . . . . . XII, lines 1 – 4
Now more than ever before, businesses
also file Schedule A (Form 990 or
2 . . . . . . . I & II
9 . . . . . . V & VI
can enjoy the benefits of filing and paying
990-EZ), Organization Exempt Under
3 . . . . . . . Heading
10 . . . . . . XII, lines 5 – 6
4 . . . . . . . III
11 . . . . . . XI
their federal taxes electronically. Whether
Section 501(c)(3) (Except Private
5 . . . . . . . VII-A
12 . . . . . . XIII
you rely on a tax professional or handle
Foundation), and Section 501(e), 501(f),
6 . . . . . . . VIII
13 . . . . . . VII-B
you own taxes, the IRS offers you
501(k), 501(n), or Section 4947(a)(1)
7 . . . . . . . IX-A – X
14 . . . . . . XIV – XVII
convenient programs to make taxes
Nonexempt Charitable Trust
easier.
Supplementary Information. (See Form
C. Definitions
You can e-file your Form 990-PF; Form
990 and Form 990-EZ instructions.)
940 and 941 employment tax returns;
1. A private foundation is a domestic
B. Which Parts To
Form 1099 and other information returns.
or foreign organization exempt from
Visit /efile for details.
income tax under section 501(a);
Complete
You can pay taxes online or by phone
described in section 501(c)(3); and is
using the free Electronic Federal Tax
The parts of the form listed below do not
other than an organization described in
Payment System (EFTPS). Visit
apply to all filers. See How to avoid filing
sections 509(a)(1) through (4).
-2-
Form 990-PF Instructions

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