Instructions For Form 990-Pf - Return Of Private Foundation Or Section 4947(A)(1) Nonexempt Charitable Trust Treated As A Private Foundation - Internal Revenue Service - 2008

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Department of the Treasury
Internal Revenue Service
Instructions for Form 990-PF
Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust
Treated as a Private Foundation
you are no longer a publicly supported
Section references are to the Internal
Contents
Page
organization.
Revenue Code unless otherwise noted.
Part V — Qualification Under
Section 4940(e) for Reduced
Contents
Page
Charitable trusts that became private
Tax on Net Investment Income . . . 18
General Instructions
foundations by virtue of section 1241(c) of
Part VI — Excise Tax Based on
the Pension Protection Act of 2006 must
A. Who Must File . . . . . . . . . . . . . . . . 2
Investment Income . . . . . . . . . . . . 18
file Form 990-PF for taxable years
B. Which Parts To Complete . . . . . . . . 2
beginning on or after January 1, 2008.
Part VII-A — Statements
C. Definitions . . . . . . . . . . . . . . . . . . . 2
Such organizations must file a paper
Regarding Activities . . . . . . . . . . . 19
D. Other Forms You May Need
Form 990-PF and write “Notice 2008-6
Part VII-B — Activities for Which
To File . . . . . . . . . . . . . . . . . . . . . . 3
status change ” at the top of Form
Form 4720 May Be Required . . . . . 20
E. Useful Publications . . . . . . . . . . . . . 4
990-PF. See Notice 2008-6 for more
Part VIII — Information About
F. Use of Form 990-PF To
information.
Officers, Directors, Trustees,
Satisfy State Reporting
Foundation Managers, Highly
Requirements . . . . . . . . . . . . . . . . . 4
Paid Employees, and
G. Furnishing Copies of Form
Photographs of Missing
Contractors . . . . . . . . . . . . . . . . . 22
990-PF to State Officials . . . . . . . . . 4
Children
Part IX-A — Summary of Direct
H. Accounting Period . . . . . . . . . . . . . 5
Charitable Activities . . . . . . . . . . . . 23
I. Accounting Methods . . . . . . . . . . . . 5
The Internal Revenue Service is a proud
Part IX-B — Summary of
J. When, Where, and How To
partner with the National Center for
Program-Related Investments
. . . 23
File . . . . . . . . . . . . . . . . . . . . . . . . 5
Missing and Exploited Children.
Part X — Minimum Investment
Photographs of missing children selected
K. Extension of Time To File . . . . . . . . 5
Return . . . . . . . . . . . . . . . . . . . . . 24
by the Center may appear in instructions
L. Amended Return . . . . . . . . . . . . . . 5
Part XI — Distributable Amount . . . . . 25
on pages that would otherwise be blank.
M. Penalty for Failure To File
You can help bring these children home
Part XII — Qualifying
Timely, Completely, or
by looking at the photographs and calling
Distributions . . . . . . . . . . . . . . . . . 25
Correctly . . . . . . . . . . . . . . . . . . . . 5
1-800-THE-LOST (1-800-843-5678) if you
Part XIII — Undistributed Income
. . . 26
N. Penalties for Not Paying Tax
recognize a child.
Part XIV — Private Operating
on Time . . . . . . . . . . . . . . . . . . . . . 6
Foundations . . . . . . . . . . . . . . . . . 27
O. Figuring and Paying
Phone Help
Part XV — Supplementary
Estimated Tax . . . . . . . . . . . . . . . . 6
If you have questions and/or need help
Information . . . . . . . . . . . . . . . . . . 27
P. Tax Payment Methods for
completing this form, please call
Part XVI-A — Analysis of
Domestic Private Foundations
. . . . 6
1-877-829-5500. This toll-free telephone
Income-Producing Activities . . . . . . 28
Q. Public Inspection
service is available Monday through
Requirements . . . . . . . . . . . . . . . . . 7
Part XVI-B — Relationship of
Friday.
Activities to the
R. Disclosures Regarding
Accomplishment of Exempt
Certain Information and
How To Get Forms and
Purposes . . . . . . . . . . . . . . . . . . . 28
Services Furnished . . . . . . . . . . . . . 9
Publications
Part XVII — Information
S. Organizations Organized or
Created in a Foreign Country
Regarding Transfers To and
Transactions and
Internet
or U.S. Possession . . . . . . . . . . . . . 9
Relationships With
T. Liquidation, Dissolution,
You can access the IRS website 24 hours
Noncharitable Exempt
Termination, or Substantial
a day, 7 days a week at to:
•
Organizations . . . . . . . . . . . . . . . . 29
Contraction . . . . . . . . . . . . . . . . . . . 9
Download forms, instructions, and
U. Filing Requirements During
Signature . . . . . . . . . . . . . . . . . . . . 30
publications,
•
Section 507(b)(1)(B)
Privacy Act and Paperwork
Order IRS products online,
•
See answers to frequently asked tax
Termination . . . . . . . . . . . . . . . . . 10
Reduction Act Notice . . . . . . . . . . . 30
questions,
V. Special Rules for Section
Exclusion Codes . . . . . . . . . . . . . . . 31
•
Search publications online by topic or
507(b)(1)(B) Terminations . . . . . . . 10
Index . . . . . . . . . . . . . . . . . . . . . . . . 32
keyword,
W. Rounding, Currency, and
•
Send us comments or request help via
Attachments . . . . . . . . . . . . . . . . . 10
What’s New
email, or
Specific Instructions
•
If you are filing Form 990-PF because you
Sign up to receive local and national
Completing the Heading . . . . . . . . . . 10
no longer meet a public support test
tax news by email.
Part I — Analysis of Revenue and
under sections 509(a)(1) and
Expenses . . . . . . . . . . . . . . . . . . . 11
DVD for tax products
170(b)(1)(A)(vi) or section 509(a)(2) and
Part II — Balance Sheets . . . . . . . . . . 15
you have not previously filed Form
You can order Publication 1796, IRS Tax
Part III — Analysis of Changes in
990-PF, write PRIOR PC in the top right
Products DVD, and obtain:
•
Net Assets or Fund Balances . . . . . 17
corner of page 1 of your return. Before
Current-year forms, instructions, and
Part IV — Capital Gains and
filing Form 990-PF for the first time, you
publications.
•
Losses for Tax on Investment
may want to go to /eo for the
Prior-year forms, instructions, and
Income . . . . . . . . . . . . . . . . . . . . . 17
latest information and filing tips to confirm
publications.
Cat. No. 11290Y

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