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 21
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31plan under section 401(a)). Include
Part VIII—Information
Part IX-A—Summary of
payments to welfare benefit plans
About Officers, Directors,
Direct Charitable Activities
(employee welfare benefit plans covered
by Part I of Title 1 of ERISA, providing
List the foundation’s four largest
Trustees, Foundation
benefits such as medical, dental, life
programs as measured by the direct and
Managers, Highly Paid
insurance, apprenticeship and training,
indirect expenses attributable to each that
scholarship funds, severance pay,
consist of the direct active conduct of
Employees, and
disability, etc.) on behalf of the officers,
charitable activities. Whether any
Contractors
etc. Reasonable estimates may be used if
expenditure is for the direct active
precise cost figures are not readily
conduct of a charitable activity is
Line 1 — List of officers, directors,
available.
determined, generally, by the definitions
trustees, etc. List the names, addresses,
and special rules of section 4942(j)(3) and
and other information requested for those
Unless the amounts are reported in
the related regulations, which define a
who were officers, directors, and trustees
column (c), report, as deferred
private operating foundation.
(or any person who had responsibilities or
compensation in column (d), salaries and
Except for significant involvement
powers similar to those of officers,
other compensation earned during the
grant programs, described below, do not
directors, or trustees) of the foundation at
period covered by the return, but not yet
include in Part IX-A any grants or
any time during the year. Each must be
paid by the date the foundation files its
expenses attributable to administering
listed whether or not they receive any
return.
grant programs, such as reviewing grant
compensation from the foundation. Give
applications, interviewing or testing
the preferred address at which officers,
Column (e). Enter both taxable and
applicants, selecting grantees, and
etc., want the Internal Revenue Service to
nontaxable fringe benefits, expense
reviewing reports relating to the use of the
contact them.
account and other allowances (other than
grant funds.
de minimis fringe benefits described in
Also include on this list, any officers or
Include scholarships, grants, or other
directors (or any person who had
section 132(e)). See Publication 525,
payments to individuals as part of an
Taxable and Nontaxable Income for more
responsibilities or powers similar to those
active program in which the foundation
of officers or directors) of a disregarded
information. Examples of allowances
maintains some significant involvement.
entity owned by the foundation who are
include amounts for which the recipient
Related administrative expenses should
not officers, directors, etc., of the
did not account to the organization or
also be included. Examples of active
foundation.
allowances that were more than the
programs and definitions of the term
payee spent on serving the organization.
If the foundation (or disregarded entity)
“significant involvement” are provided in
Include payments made in connection
pays any other person, such as a
Regulations sections 53.4942(b)-1(b)(2)
with indemnification arrangements, the
management services company, for the
and 53.4942(b)-1(d).
value of the personal use of housing,
services provided by any of the
Do not include any program-related
automobiles, or other assets owned or
foundation’s officers, directors, or trustees
investments (reportable in Part IX-B) in
leased by the organization (or provided
(or any person who had responsibilities or
the description and expense totals, but be
for the organization’s use without charge).
powers similar to those of officers,
sure to include qualified set-asides for
directors, or trustees), report the
direct charitable activities, reported on
Line 2 — Compensation of five
compensation and other items on Part
line 3 of Part XII. Also, include in Part
highest-paid employees. Fill in the
VIII as if you had paid the officers, etc.,
IX-A, amounts paid or set aside to acquire
information requested for the five
directly. But see Announcement 2001-33,
assets used in the direct active conduct of
employees (if any) of the foundation (or
2001-17 I.R.B., 1137, 2001-1 C.B. 1137.
charitable activities.
disregarded entity that the foundation
Show all forms of compensation
owns) who received the greatest amount
Expenditures for direct charitable
earned by each listed officer, etc. In
of annual compensation over $50,000. Do
activities include, among others, amounts
addition to completing Part VIII, if you
paid or set aside to:
not include employees listed on line 1.
want to explain the compensation of one
Also enter the total number of other
1. Acquire or maintain the operating
or more officers, directors, and trustees,
employees who received more than
assets of a museum, library, or historic
you may provide an attachment
$50,000 in annual compensation.
site or to operate the facility;
describing the person’s entire 2005
2. Provide goods, shelter, or clothing
compensation package.
Show each listed employee’s entire
to indigents or disaster victims if the
Enter zero in columns (c), (d), and (e)
compensation package for the period
foundation maintains some significant
if no compensation was paid. Attach a
covered by the return. Include all forms of
involvement in the activity rather than
schedule if more space is needed.
compensation that each listed employee
merely making grants to the recipients;
Column (b). A numerical estimate of
received in return for his or her services.
3. Conduct educational conferences
the average hours per week devoted to
See the line 1 instructions for more details
and seminars;
the position is required for the answer to
on includible compensation.
4. Operate a home for the elderly or
be considered complete.
disabled;
Line 3 — Five highest-paid independent
5. Conduct scientific, historic, public
Phrases such as “as needed” or
contractors for professional services.
!
policy, or other research with significance
“as required” are unacceptable
Fill in the information requested for the
beyond the foundation’s grant program
entries for column (b).
CAUTION
five highest-paid independent contractors
that does not constitute a prohibited
Column (c). Enter salary, fees,
(if any), whether individuals or
attempt to influence legislation;
bonuses, and severance payments
professional service corporations or
6. Publish and disseminate the results
received by each person listed. Include
associations, to whom the organization
of such research, reports of educational
current year payments of amounts
paid more than $50,000 for the year to
conferences, or similar educational
reported or reportable as deferred
perform personal services of a
material;
compensation in any prior year.
professional nature for the organization
7. Support the service of foundation
(for example, attorneys, accountants, and
Column (d). Include all forms of
staff on boards or advisory committees of
doctors). Also show the total number of all
deferred compensation and future
other charitable organizations or on public
other independent contractors who
severance payments (whether or not
commissions or task forces;
received more than $50,000 for the year
funded or vested, and whether or not the
8. Provide technical advice or
for performing professional services.
deferred compensation plan is a qualified
assistance to a governmental body, a
-21-
Form 990-PF Instructions
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