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 Page 15
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32•
List each contribution, gift, grant, etc., in
Do not include contributions paid from
any time during the year must complete
Part XV, or attach a schedule of the items
a nonoperating private foundation to a
all of columns (a), (b), and (c).
•
included on line 25 and list:
Type III supporting organization (as
Foundations with less than $5,000 of
defined under section 4943(f)(5)) that is
total assets per books at all times during
1. Each class of activity,
not a functionally integrated Type III
the year must complete all of columns (a)
2. A separate total for each activity,
supporting organization (as defined under
and (b), and only line 16 of column (c).
3. Name and address of donee,
section 4943(f)(5)(B)). See Notice
4. Relationship of donee if related by:
Line 1 — Cash — Non-interest-bearing.
2006-109, 2006-51 I.R.B. 1121, available
a. Blood,
Enter the amount of cash on deposit in
at
b. Marriage,
checking accounts, deposits in transit,
html.
c. Adoption, or
change funds, petty cash funds, or any
•
Do not include contributions paid from
d. Employment (including children of
other non-interest-bearing account. Do
a nonoperating private foundation to any
employees) to any disqualified person
not include advances to employees or
supporting organization if a disqualified
(see General Instruction C for definitions),
officers or refundable deposits paid to
person of the private foundation controls
and
suppliers or others.
the supporting organization or any of its
5. The organizational status of donee
Line 2 — Savings and temporary cash
supported organizations. See Notice
(for instance, public charity — an
investments. Enter the total of cash in
2006-109.
organization described in section
•
savings or other interest-bearing accounts
Do not reduce the amount of grants
509(a)(1), (2), or (3)).
and temporary cash investments, such as
paid in the current year by the amount of
money market funds, commercial paper,
grants paid in a prior year that was
You do not have to give the name of
certificates of deposit, and U.S. Treasury
returned or recovered in the current year.
any indigent person who received one or
bills or other governmental obligations
Report those repayments in column (c),
more gifts or grants from the foundation
that mature in less than 1 year.
line 9, and in Part XI, line 4.
unless that individual is a disqualified
•
Do not include any payments of
Line 3 — Accounts receivable. On the
person or one who received a total of
set-asides (see instructions for Part XII,
dashed lines to the left of column (a),
more than $1,000 from the foundation
line 3) taken into account as qualifying
enter the year-end figures for total
during the year.
distributions in the current year or any
accounts receivable and allowance for
Activities should be classified
prior year. All set-asides are included in
doubtful accounts from the sale of goods
according to purpose and in greater detail
qualifying distributions (Part XII, line 3) in
and/or the performance of services. In
than merely classifying them as
the year of the set-aside, regardless of
columns (a), (b), and (c), enter net
charitable, educational, religious, or
when paid.
amounts (total accounts receivable
•
scientific activities. For example, use
Do not include current year write-offs of
reduced by the corresponding allowance
identification such as: payments for
prior years’ program-related investments.
for doubtful accounts). Claims against
nursing service, for fellowships, or for
All program-related investments are
vendors or refundable deposits with
assistance to indigent families.
included in qualifying distributions (Part
suppliers or others may be reported here
XII, line 1b) in the year the investment is
if not significant in amount. (Otherwise,
Foundations may include, as a single
made.
report them on line 15, Other assets.) Any
entry on the schedule, the total of
•
Do not include any payments that are
receivables due from officers, directors,
amounts paid as grants for which the
not qualifying distributions as defined in
trustees, foundation managers, or other
foundation exercised expenditure
section 4942(g)(1).
disqualified persons must be reported on
responsibility. Attach a separate report for
line 6. Report receivables (including loans
each grant.
Net Amounts
and advances) due from other employees
When the fair market value of the
Line 27a — Excess of revenue over
on line 15.
property at the time of disbursement is
expenses. Subtract line 26, column (a),
Line 4 — Pledges receivable. On the
the measure of a contribution, the
from line 12, column (a). Enter the result.
dashed lines to the left of column (a),
schedule must also show:
Generally, the amount shown in column
•
enter the year-end figures for total
A description of the contributed
(a) on this line is also the amount by
pledges receivable and allowance for
property,
which net assets (or fund balances) have
•
doubtful accounts (pledges estimated to
The book value of the contributed
increased or decreased for the year. See
be uncollectible). In columns (a), (b), and
property,
the instructions for Part III, Analysis of
•
(c), enter net amounts (total pledges
The method used to determine the
Changes in Net Assets or Fund Balances.
receivable reduced by the corresponding
book value,
•
allowance for doubtful accounts).
The method used to determine the fair
Line 27b — Net investment income.
market value, and
Domestic organizations, subtract line 26
Line 5 — Grants receivable. Enter the
•
The date of the gift.
from line 12. Enter the result. Exempt
total grants receivable from governmental
foreign organizations, enter the amount
agencies, foundations, and other
The difference between fair
shown on line 12. However, if the
organizations as of the beginning and end
TIP
market value and book value
organization is a domestic organization
of the year.
should be shown in the books of
and line 26 is more than line 12 (such as
account and as a net asset adjustment in
Line 6 — Receivables due from officers,
expenses exceed income), enter zero
Part III.
directors, trustees, and other
(not a negative amount).
disqualified persons. Enter here (and
In column (d). Enter on line 25 all
Line 27c — Adjusted net income.
on an attached schedule described
contributions, gifts, and grants the
Subtract line 26, column (c) from line 12,
below) all receivables due from officers,
foundation paid during the year.
column (c) and enter the result.
•
directors, trustees, foundation managers,
Do not include contributions to
and other disqualified persons and all
organizations controlled by the foundation
Part II—Balance Sheets
secured and unsecured loans (including
or by a disqualified person (see General
advances) to such persons. Disqualified
Instruction C for definitions). Do not
For column (b), show the book value at
person is defined in General
include contributions to nonoperating
the end of the year. For column (c), show
Instruction C.
private foundations unless the donees are
the fair market value at the end of the
exempt from tax under section 501(c)(3),
year. Attached schedules must show the
Attached schedules. (a) On the
they redistribute the contributions, and
end-of-year value for each asset listed in
required schedule, report each loan
they maintain sufficient evidence of
columns (b) and (c).
separately, even if more than one loan
•
redistributions according to the
Foundations whose books of account
was made to the same person, or the
regulations under section 4942(g).
included total assets of $5,000 or more at
same terms apply to all loans made.
-15-
Form 990-PF Instructions
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