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 28
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32income) from sources outside the
Line 1 — Program service revenue. On
Part XVI-A—Analysis of
United States.
lines 1a – g, list each revenue-producing
Income-Producing
program service activity of the
Line 2. In the space provided (or in an
organization. For each program service
Activities
attachment, if necessary), furnish the
activity listed, enter the gross revenue
required information about the
earned for each activity, as well as
In Part XVI-A, analyze revenue items that
organization’s grant, scholarship,
identifying business and exclusion codes,
are also entered in Part I, column (a),
fellowship, loan, etc., programs. In
in the appropriate columns. For line 1g,
lines 3 – 11, and on line 5b. Contributions
addition to restrictions or limitations on
enter amounts that are payments for
reported on line 1 of Part I are not entered
awards by geographical areas, charitable
services rendered to governmental units.
in Part XVI-A. For information on
fields, and kinds of recipients, indicate
Do not include governmental grants that
unrelated business income, see the
any specific dollar limitations or other
are reportable on line 1 of Part I.
Instructions for Form 990-T and Pub. 598.
restrictions applicable to each type of
Report the total of lines 1a – g on line
award the organization makes. This
Columns (a) and (c). In column (a),
11 of Part I, along with any other income
information benefits the grant seeker and
enter a 6-digit business code, from the list
reportable on line 11.
the foundation. The grant seekers will be
in the Instructions for Form 990-T, to
aware of the grant eligibility requirements
Program services are mainly those
identify any income reported in column
and the foundation should receive only
activities that the reporting organization
(b). In column (c), enter an exclusion
applications that adhere to these grant
was created to conduct and that, along
code, from the list on page 31, to identify
application requirements.
with any activities begun later, form the
any income reported in column (d). If
basis of the organization’s current
more than one exclusion code is
If the foundation only makes
exemption from tax.
applicable to a particular revenue item,
contributions to preselected charitable
select the lowest numbered exclusion
Program services can also include the
organizations and does not accept
code that applies. Also, if nontaxable
organization’s unrelated trade or business
unsolicited applications for funds, check
revenues from several sources are
activities. Program service revenue also
the box on line 2.
reportable on the same line in column (d),
includes income from program-related
Line 3. If necessary, attach a schedule
use the exclusion code that applies to the
investments (such as interest earned on
for lines 3a and 3b that lists separately
largest revenue source.
scholarship loans) as defined in the
amounts given to individuals and amounts
instructions for Part IX-B.
Columns (b), (d), and (e). For amounts
given to organizations.
Line 11. On lines 11a – e, list each
reported in Part XVI-A on lines 1 – 11,
Purpose of grant or contribution.
“Other revenue” activity not reported on
enter in column (b) any income earned
Entries under this column should reflect
lines 1 through 10. Report the sum of the
that is unrelated business income (see
the grant’s or contribution’s purpose and
amounts entered for lines 11a – e,
section 512). In column (d), enter any
should be in greater detail than merely
columns (b), (d), and (e), on line 11,
income earned that is excluded from the
classifying them as charitable,
Part I.
computation of unrelated business
educational, religious, or scientific
taxable income by Code section 512, 513,
Line 13. On line 13, enter the total of
activities.
or 514. In column (e), enter any related or
columns (b), (d), and (e) of line 12.
exempt function income; that is, any
For example, use an identification
You may use the following worksheet
income earned that is related to the
such as payments:
to verify your calculations.
organization’s purpose or function which
•
For nursing service,
constitutes the basis for the organization’s
•
Line 13, Part XVI-A . . . . . . . . . . .
For fellowships, or
exemption.
•
For assistance to indigent families.
Minus:
Line 5b, Part I . . . . . . . . .
Note: If line 5b, Part I,
Also enter in column (e) any income
Entries such as “grant” or
reflects a loss, add that
specifically excluded from gross income
!
“contribution” under the column
amount here instead of
other than by Code section 512, 513, or
titled Purpose of grant or
subtracting.
CAUTION
514, such as interest on state and local
contribution are unacceptable.
bonds that is excluded from tax by section
Plus:
Line 1, Part I . . . . . . . . . .
103. You must explain in Part XVI-B any
Line 3a — Paid during year. List all
Plus:
Line 5a, Part I . . . . . . . . .
amount shown in column (e).
contributions, grants, etc., actually paid
Plus:
Expenses of special events
during the year, including grants or
Comparing Part XVI-A with Part I. The
deducted in computing line
contributions that are not qualifying
sum of the amounts entered on each line
9 of Part XVI-A . . . . . . . .
distributions under section 4942(g).
of lines 1 – 11 of columns (b), (d), and (e)
Include current year payments of
of Part XVI-A should equal corresponding
Equal:
Line 12, column (a), of Part I
set-asides treated as qualifying
amounts entered on lines 3 – 11 of Part I,
distributions in the current tax year or any
column (a), and on line 5b as shown
prior year.
Part XVI-B—Relationship
below:
Line 3b — Approved for future
Amounts in
Correspond to
of Activities to the
Part XVI-A
Amounts in Part I,
payment. List all contributions, grants,
on line . . .
column (a), line . . .
Accomplishment of
etc., approved during the year but not
paid by the end of the year, including the
Exempt Purposes
unpaid portion of any current year
1a – g . . . . . . . . . . . . . . . 11
2 . . . . . . . . . . . . . . . . . . 11
To explain how each amount in column
set-aside.
3 . . . . . . . . . . . . . . . . . . 3
(e) of Part XVI-A was related or exempt
4 . . . . . . . . . . . . . . . . . . 4
Because Form 990-PF is
function income, show the line number of
5 and 6 . . . . . . . . . . . . . . 5b (description
!
disclosed to the public, do not
the amount in column (e) and give a brief
column)
report personal information about
description of how each activity reported
CAUTION
7 . . . . . . . . . . . . . . . . . . 11
grantees that is not required and could be
in column (e) contributed importantly to
8 . . . . . . . . . . . . . . . . . . 6
used for identity theft purposes, such as a
9 . . . . . . . . . . . . . . . . . . 11 minus any special
the accomplishment of the organization’s
event expenses
social security number, taxpayer
exempt purposes (other than by providing
included on lines 13
identification number, or bank account
funds for such purposes). Activities that
through 23 of Part I,
information. See General Instruction Q for
generate exempt-function income are
column (a)
more information about public inspection
activities that form the basis of the
10 . . . . . . . . . . . . . . . . . 10c
and disclosure requirements.
organization’s exemption from tax.
11a – e . . . . . . . . . . . . . . 11
-28-
Form 990-PF Instructions
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