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 30
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32transfers to or transactions with those
The paid preparer must complete the
preparers to provide their identifying
organizations were entered on line 1. For
required preparer information and:
numbers on the return.
•
example, if a one-time transfer to an
Sign it in the space provided for the
unrelated noncharitable exempt
preparer’s signature (a facsimile signature
You are not required to provide the
organization was entered on line 1a(2),
is acceptable), and
information requested on a form that is
do not enter the organization on line 2.
•
subject to the Paperwork Reduction Act
Give the organization a copy of the
Column (b). Enter the exempt
unless the form displays a valid OMB
return in addition to the copy to be filed
category of the organization; for example,
control number. Books or records relating
with the IRS.
“501(c)(4).”
to a form or its instructions must be
Column (c). In most cases, a simple
retained as long as their contents may
If the box for question 15 of Part VII-A
description, such as “common directors”
become material in the administration of
is checked (section 4947(a)(1)
or “auxiliary of reporting organization” will
any Internal Revenue law. The rules
nonexempt charitable trust filing Form
be sufficient. If you need more space,
990-PF instead of Form 1041), the paid
governing the confidentiality of Form
write “see attached” in column (c) and use
preparer must also enter his or her social
990-PF are covered in Code
an attached sheet to describe the
security number or, if applicable, PTIN
section 6104.
relationship. If you are entering more than
and employer identification number in the
one organization on line 2, identify which
spaces provided. Otherwise, do not enter
organization you are describing on the
The time needed to complete and file
the preparer’s social security or employer
attached sheet.
this form will vary depending on individual
identification number.
circumstances. The estimated average
Signature
time is:
The return must be signed by the
Caution. The IRS is not
Recordkeeping . . . . . . . .
140 hr., 37 min.
!
president, vice president, treasurer,
authorized to redact the paid
assistant treasurer, chief accounting
preparer’s SSN if such SSN is
CAUTION
Learning about the law or
officer, or other corporate officer (such as
entered on the paid preparer’s block.
the form . . . . . . . . . . . . .
28 hr., 15 min.
tax officer) who is authorized to sign. A
Because Form 990-PF is a publicly
receiver, trustee, or assignee must sign
disclosable document, any information
Preparing the form . . . . . .
33 hr., 39 min.
any return that he or she is required to file
entered on this block will be publicly
for a corporation. If the return is filed for a
disclosed (see General Instruction Q).
Copying, assembling, and
trust, it must be signed by the authorized
Accordingly, any paid preparer whose
sending the form to the IRS
32 min.
trustee or trustees. Sign and date the
identifying number must be listed on Form
form and fill in the signer’s title.
990-PF may wish to apply for and obtain
If you have comments concerning the
If an officer or employee of the
a PTIN using Form W-7P, Application for
accuracy of these time estimates or
organization prepares the return, the Paid
Preparer Tax Indentification Number.
suggestions for making this form simpler,
Preparer’s space should remain blank. If
someone prepares the return without
we would be happy to hear from you. You
charge, that person should not sign the
can write to the Internal Revenue Service,
Privacy Act and Paperwork Reduction
return.
Tax Products Coordinating Committee,
Act Notice. We ask for the information
Generally, anyone who is paid to
on this form to carry out the Internal
SE:W:CAR:MP:T:T:SP, 1111 Constitution
prepare the organization’s tax return must
Revenue laws of the United States. You
Ave. NW, IR-6526, Washington, DC
sign the return and fill in the Paid
are required to give us the information.
20224. Do not send the tax form to this
Preparer’s Use Only area.
We need it to ensure that you are
address. Instead, see When, Where, and
complying with these laws and to allow us
If you have questions about whether a
How To File on page 5.
to figure and collect the right amount of
preparer is required to sign the return,
tax. Section 6109 requires return
please contact an IRS office.
-30-
Form 990-PF Instructions
ADVERTISEMENT
0 votes
Related Articles
Related forms
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 -
Financial
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 - 2010
Financial
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 - 2009
Financial
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 - 2007
Financial
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 - 2003
Financial
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 - 2004
Financial
Instructions For Form 990-pf - Return Of Private Foundation Or Section 4947(a)(1) Nonexempt Charitable Trust Treated As A Private Foundation - 2001
Financial
Instructions For Form 990-pf - Return Of Private Foundation Or Section 4947(a)(1) Nonexempt Charitable Trust Treated As A Private Foundation - 2017
Financial
Related Categories
Parent category: Financial