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 16
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32Salary advances and other advances
foundation managers, or other
program-related investments (see
for the personal use and benefit of the
disqualified persons on line 6 and loans to
instructions for line 15).
recipient and receivables subject to
other employees on line 15.
Line 14 — Land, buildings, and
special terms or arising from transactions
equipment. On the dashed lines to the
Line 8 — Inventories for sale or use.
not functionally related to the foundation’s
left of column (a), enter the year-end book
Enter the amount of materials, goods, and
charitable purposes must be reported as
value (cost or other basis) and
supplies purchased or manufactured by
separate loans for each officer, director,
accumulated depreciation of all land,
the organization and held for sale or use
etc.
buildings, and equipment owned by the
in some future period.
organization and not held for investment.
(b) Receivables that are subject to
Line 9 — Prepaid expenses and
In columns (a) and (b), enter the book
the same terms and conditions (including
deferred charges. Enter the amount of
value of all land, buildings, and equipment
credit limits and rate of interest) as
short-term and long-term prepayments of
not held for investment less accumulated
receivables due from the general public
expenses attributable to one or more
depreciation. In column (c), enter the fair
from an activity functionally related to the
future accounting periods. Examples
market value of these assets. Include any
foundation’s charitable purposes may be
include prepayments of rent, insurance,
property, plant, and equipment owned
reported as a single total for all the
and pension costs, and expenses
and used by the organization to conduct
officers, directors, etc. Travel advances
incurred in connection with a solicitation
its charitable activities. Attach a schedule
made for official business of the
campaign to be conducted in a future
listing these fixed assets held at the end
organization may also be reported as a
accounting period.
of the year and showing the cost or other
single total.
basis, accumulated depreciation, and
Lines 10a, b, and c — Investments —
For each outstanding loan or other
government obligations, corporate
book value of each item or category
receivable that must be reported
stocks and bonds. Enter the book
listed.
separately, the attached schedule should
value (which may be market value) of
Line 15 — Other assets. List and show
show the following information (preferably
these investments.
the book value of each category of assets
in columnar form):
not reportable on lines 1 through 14.
Attach a schedule that lists each
1. Borrower’s name and title,
Attach a separate schedule if more space
security held at the end of the year and
2. Original amount,
is needed.
shows whether the security is listed at
3. Balance due,
cost (including the value recorded at the
4. Date of note,
One type of asset reportable on line 15
time of receipt in the case of donated
5. Maturity date,
is program-related investments. These
securities) or end-of-year market value.
6. Repayment terms,
are investments made primarily to
Do not include amounts shown on line 2.
7. Interest rate,
accomplish a charitable purpose of the
Governmental obligations reported on line
8. Security provided by the borrower,
filing organization rather than to produce
10a are those that mature in 1 year or
9. Purpose of the loan, and
income.
more. Debt securities of the U.S.
10. Description and fair market value of
Line 16 — Total assets. All filers must
Government may be reported as a single
the consideration furnished by the lender
complete line 16 of columns (a), (b), and
total rather than itemized. Obligations of
(for example, cash — $1,000; or 100
(c). These entries represent the totals of
state and municipal governments may
shares of XYZ, Inc., common stock —
lines 1 through 15 of each column.
also be reported as a lump-sum total. Do
$9,000).
However, foundations that have assets of
not combine U.S. Government obligations
less than $5,000 per books at all times
The above detail is not required for
with state and municipal obligations on
during the year need not complete lines 1
receivables or travel advances that may
this schedule.
through 15 of column (c).
be reported as a single total (see (b)
Line 11 — Investments — land,
above); however, report and identify
The column (c) amount is also
buildings, and equipment. On the
TIP
those totals separately on the attachment.
entered on the entry space for I on
dashed lines to the left of column (a),
page 1.
Line 7 — Other notes and loans
enter the year-end book value (cost or
receivable. On the dashed lines to the
other basis) and accumulated
Line 17 — Accounts payable and
left of column (a), enter the combined
depreciation of all land, buildings, and
accrued expenses. Enter the total of
total year-end figures for notes receivable
equipment held for investment purposes,
accounts payable to suppliers and others
and loans receivable and the allowance
such as rental properties. In columns (a)
and accrued expenses, such as salaries
for doubtful accounts.
and (b), enter the book value of all land,
payable, accrued payroll taxes, and
buildings, and equipment held for
interest payable.
Notes receivable. In columns (a),
investment less accumulated
(b), and (c), enter the amount of all notes
Line 18 — Grants payable. Enter the
depreciation. In column (c), enter the fair
receivable not listed on line 6 and not
unpaid portion of grants and awards that
market value of these assets. Attach a
acquired as investments. Attach a
the organization has made a commitment
schedule listing these investment fixed
schedule similar to the one for line 6. The
to pay other organizations or individuals,
assets held at the end of the year and
schedule should also identify the
whether or not the commitments have
showing, for each item or category listed,
relationship of the borrower to any officer,
been communicated to the grantees.
the cost or other basis, accumulated
director, trustee, foundation manager, or
Line 19 — Deferred revenue. Include
depreciation, and book value.
other disqualified person.
revenue that the organization has
Line 12 — Investments — mortgage
For a note receivable from any section
received but not yet earned as of the
loans. Enter the amount of mortgage
501(c)(3) organization, list only the name
balance sheet date under its method of
loans receivable held as investments but
of the borrower and the balance due on
accounting.
do not include program-related
the required schedule.
Line 20 — Loans from officers,
investments (see instructions for line 15).
Loans receivable. In columns (a),
directors, trustees, and other
(b), and (c), enter the gross amount of
Line 13 — Investments — other. Enter
disqualified persons. Enter the unpaid
loans receivable, minus the allowance for
the amount of all other investment
balance of loans received from officers,
doubtful accounts, from the normal
holdings not reported on lines 10 through
directors, trustees, and other disqualified
activities of the filing organization (such
12. Attach a schedule listing and
persons. For loans outstanding at the end
as scholarship loans). An itemized list of
describing each of these investments held
of the year, attach a schedule that shows
these loans is not required, but attach a
at the end of the year. Show the book
(for each loan) the name and title of the
schedule showing the total amount of
value for each and indicate whether the
lender and the information listed in items
each type of outstanding loan. Report
investment is listed at cost or end-of-year
2 through 10 of the instructions for line 6
loans to officers, directors, trustees,
market value. Do not include
above.
-16-
Form 990-PF Instructions
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