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 5
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31•
If required information is not provided
DHL Express (DHL): DHL“Same Day”
H. Accounting Period
to a state, the organization may be asked
Service, DHL Next Day 10:30 AM, DHL
•
File the 2005 return for the calendar
by the state to provide it or to submit an
Next Day 12:00 PM, DHL Next Day 3:00
year 2005 or fiscal year beginning in
amended return, even if the Form 990-PF
PM, and DHL 2nd Day Service.
•
2005. If the return is for a fiscal year, fill in
is accepted by the IRS as complete.
Federal Express (FedEx): FedEx
the tax year space at the top of the return.
Priority Overnight, FedEx Standard
Amended returns. If the organization
•
The return must be filed on the basis of
Overnight, FedEx 2day, FedEx
submits supplemental information or files
the established annual accounting period
International Priority, FedEx International
an amended Form 990-PF with the IRS, it
of the organization. If the organization has
First.
must also include a copy of the
•
no established accounting period, the
United Parcel Service (UPS): UPS Next
information or amended return to any
return should be on the calendar-year
Day Air, Ups Next Day Air Saver, UPS
state with which it filed a copy of Form
basis.
2nd Day Air, UPS Next Day A.M., UPS
990-PF.
•
For initial or final returns or a change in
Worldwide Express Plus, and UPS
Method of accounting. Many states
accounting period, the 2005 form may
Worldwide Express.
require that all amounts be reported
also be used as the return for a short
The private delivery service can tell
based on the accrual method of
period (less than 12 months) ending
you how to get written proof of the mailing
accounting.
November 30, 2006, or earlier.
date.
Time for filing may differ. The time for
In general, to change its accounting
If you use a private delivery service,
filing Form 990-PF with the IRS may differ
period the organization must file Form
use the following address for filing the
from the time for filing state reports.
990-PF by the due date for the short
return:
period resulting from the change. At the
Internal Revenue Service
G. Furnishing Copies of
top of this short period return, write
1973 N. Rulon White Blvd.
“Change of Accounting Period.”
Form 990-PF to State
Ogden, UT 84404
If the organization changed its
Officials
accounting period within the
K. Extension of Time To
The foundation managers must furnish a
10-calendar-year period that includes the
copy of the annual return Form 990-PF
File
beginning of the short period, and it had a
(and Form 4720 (if applicable)) to the
Form 990-PF filing requirement at any
A foundation uses Form 8868 to request
attorney general of:
time during that 10-year period, it must
•
an extension of time to file its return.
Each state required to be listed in Part
also attach a Form 1128 to the
VII-A, line 8a,
short-period return. See Rev. Proc. 85-58,
An automatic 3-month extension will
•
The state in which the foundation’s
1985-2 C.B. 740.
be granted if you properly complete this
principal office is located, and
form, file it, and pay any balance due by
•
The state in which the foundation was
the due date for Form 990-PF.
I. Accounting Methods
incorporated or created.
If more time is needed, Form 8868 is
Generally, you should report the financial
A copy of the annual return must be
also used to request an additional
information requested on the basis of the
sent to the attorney general at the same
extension of up to 3 months. However,
accounting method the foundation
time the annual return is filed with the
these extensions are not automatically
regularly uses to keep its books and
IRS.
granted. To obtain this additional
records.
extension of time to file, you must show
Other requirements. If the attorney
Exception. Complete Part I, column (d)
reasonable cause for the additional time
general or other appropriate state official
on the cash receipts and disbursements
requested.
of any state requests a copy of the annual
method of accounting.
return, the foundation managers must
give them a copy of the annual return.
L. Amended Return
J. When and Where To File
Exceptions. These rules do not apply to
To change the organization’s return for
any foreign foundation which, from the
any year, file an amended return,
This return must be filed by the 15th day
date of its creation, has received at least
including attachments, with the correct
of the 5th month following the close of the
85% of its support (excluding gross
information. The amended return must
foundation’s accounting period. If the
investment income) from sources outside
provide all the information required by the
regular due date falls on a Saturday,
the United States. (See General
form and instructions, not just the new or
Sunday, or legal holiday, file by the next
Instruction S for other exceptions that
corrected information. Check the
business day. If the return is filed late,
affect this type of organization.)
“Amended Return” box in G at the top of
see General Instruction M.
the return. See the instructions for line 9
Coordination with state reporting
of Part VI on page 19.
requirements. If the foundation
In case of a complete liquidation,
managers submit a copy of Form 990-PF
dissolution, or termination, file the return
If the organization files an amended
and Form 4720 (if applicable) to a state
by the 15th day of the 5th month following
return to claim a refund of tax paid under
attorney general to satisfy a state
complete liquidation, dissolution, or
section 4940 or 4948, it must file the
reporting requirement, they do not have to
termination.
amended return within 3 years after the
furnish a second copy to that attorney
date the original return was filed, or within
To file the return, mail or deliver it to:
general to comply with the Internal
2 years from the date the tax was paid,
Revenue Code requirements discussed in
whichever date is later.
Internal Revenue Service Center
this section.
Ogden, UT 84201-0027
State reporting requirements. See
If there is a state reporting requirement
Amended returns under General
to file a copy of Form 990-PF with a state
Private Delivery Services. You can use
Instruction F.
official other than the attorney general (for
certain private delivery services
instance, the secretary of state), then the
designated by the IRS to meet the “timely
Need a copy of an old return or form?
foundation managers must also send a
mailing as timely filing/paying” rule for tax
Use Form 4506-A to obtain a copy of a
copy of the Form 990-PF and Form 4720
returns and payments. These private
previously filed return. You can obtain
(if applicable) to the attorney general of
delivery services include only the
blank forms for prior years by calling
that state.
following.
1-800-TAX-FORM (1-800-829-3676).
-5-
Form 990-PF Instructions
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