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 8
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31•
Examples of unusual circumstances
Requested documents can be emailed
Other fee information. If a private
include:
instead of the traditional method of
foundation provides a requester with
•
Receipt of a volume of requests (for
mailing if the requester consents to this
notice of a fee and the requester does not
document copies) that exceeds the
method.
pay the fee within 30 days, it may ignore
private foundations daily capacity to make
the request.
A document copy is considered as
copies,
provided on the:
If a requester’s check does not clear
•
•
Requests received shortly before the
Postmark date,
on deposit, it may ignore the request.
•
end of regular business hours that require
Private delivery date,
If a private foundation does not require
•
an extensive amount of copying, or
Registration date for certified or
•
prepayment and the requester does not
Requests received on a day when the
registered mail,
prepay, the private foundation must
•
organization’s managerial staff capable of
Postmark date on the sender’s receipt
receive consent from the requester if the
fulfilling the request is conducting official
for certified or registered mail, or
copying and postage charge
•
duties (e.g., student registration or
Day the email is successfully
exceeds $20.
attending an off-site meeting or
transmitted (if the requester agreed to this
convention) instead of its regular
Private foundations subject to a
method).
administrative duties.
harassment campaign. If the IRS
Requests for parts of a document
determines that a private foundation is
copy. A person can request all or any
Use of local agents for providing
being harassed, it is not required to
specific part or schedule of the annual
copies. A private foundation may use a
comply with any request for copies that it
returns or exemption application and the
local agent to handle in-person requests
reasonably believes is part of the
private foundation must fulfill their request
for document copies. If a private
harassment campaign.
for a copy.
foundation uses a local agent, it must
A group of requests for a private
immediately provide the local agent’s
Can an agent be used to provide
foundation’s annual returns or exemption
name, address, and telephone number to
copies? A private foundation can use an
application is indicative of a harassment
the requester.
agent to provide document copies for the
campaign if the requests are part of a
written requests it receives. However, the
The local agent must:
single coordinated effort to disrupt the
agent must provide the document copies
•
Be located within reasonable proximity
operations of the private foundation rather
under the same conditions that are
to the principal, regional, or district office
than to collect information about it.
imposed on the private foundation itself.
where the individual makes the request,
See Regulations section
Also, if an agent fails to provide the
and
301.6104(d)-3 for more information.
documents as required, the private
•
Provide document copies within the
foundation will continue to be subject to
Requests that may be disregarded
same time frames as the private
penalties.
without IRS approval. A private
foundation.
Example. The ABC Foundation
foundation may disregard any request for
Written requests for document copies.
retained an agent to provide copies for all
copies of all or part of any document
If a private foundation receives a written
written requests for documents. However,
beyond the first two received within any
request for a copy of its annual returns or
ABC Foundation received a request for
30-day period or the first four received
exemption application (or parts of these
within any 1-year period from the same
document copies before the agent did.
documents), it must give a copy to the
individual or the same address.
The deadline for providing a response
requester. However, this rule only applies
is referenced by the date that the ABC
Making the Annual Returns and
if the request:
Foundation received the request and not
•
Exemption Application Widely
Is addressed to a private foundation’s
when the agent received it. If the agent
Available
principal, regional, or district office,
received the request first, then a
•
Is delivered to that address by mail,
A private foundation does not have to
response would be referenced to the date
electronic mail (email), facsimile (fax), or
provide copies of its annual returns and/or
that the agent received it.
a private delivery service approved by the
its exemption application if it makes these
Can a fee be charged for providing
IRS (see Private Delivery Services on
documents widely available. However, it
copies? A private foundation may
page 5 for a list), and
must still allow public inspection by office
•
charge a reasonable fee for providing
Gives the address to which the
visitation.
copies. Also, it can require the fee to be
document copies should be sent.
How does a private foundation make
paid before providing a copy of the
its annual returns and exemption
How and when a written request is
requested document.
application widely available? A private
fulfilled.
What is a reasonable fee? A fee is
•
foundation’s annual returns and/or
Requested document copies must be
reasonable only if it is no more than the
exemption application is widely available
mailed within 30 days from the date the
per-page copying fee charged by the IRS
if it meets all four of the following
private foundation receives the request.
for providing copies, plus no more than
•
requirements:
Unless other evidence exists, a request
the actual postage costs incurred to
or payment that is mailed is considered to
1. The internet posting requirement —
provide the copies.
be received by the private foundation 7
This is met if:
What forms of payment must the
•
days after the postmark date.
The document is posted on a World
private foundation accept? The form of
•
If an advance payment is required,
Wide Web page that the private
payment depends on whether the request
copies must be provided within 30 days
foundation establishes and maintains, or
for copies is made in person or in writing.
•
from the date payment is received.
The document is posted as part of a
•
Cash and money order must be
If the private foundation requires
database of like documents of other
accepted for in-person requests for
payment in advance and it receives a
tax-exempt organizations on a World
document copies. The private foundation,
request without payment or with
Wide Web page established and
if it wishes, may accept additional forms
insufficient payment, it must notify the
maintained by another entity.
of payment.
requester of the prepayment policy and
2. Additional posting information
the amount due within 7 days from the
Certified check, money order, and
requirement — This is met if:
•
date it receives the request.
either personal check or credit card must
The World Wide Web page through
•
A request that is transmitted to the
be accepted for written requests for
which the document is available clearly
private foundation by email or fax is
document copies. The private foundation,
informs readers that the document is
considered received the day the request
if it wishes, may accept additional forms
available and provides instructions for
is transmitted successfully.
of payment.
downloading the document;
-8-
Form 990-PF Instructions
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