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 8
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32Requests for parts of a document
convention) instead of its regular
being harassed, it is not required to
copy. A person can request all or any
administrative duties.
comply with any request for copies that it
specific part or schedule of the annual
reasonably believes is part of the
Use of local agents for providing
returns or exemption application and the
harassment campaign.
copies. A private foundation may use a
private foundation must fulfill their request
A group of requests for a private
local agent to handle in-person requests
for a copy.
foundation’s annual returns or exemption
for document copies. If a private
Can an agent be used to provide
application is indicative of a harassment
foundation uses a local agent, it must
copies? A private foundation can use an
campaign if the requests are part of a
immediately provide the local agent’s
agent to provide document copies for the
single coordinated effort to disrupt the
name, address, and telephone number to
written requests it receives. However, the
operations of the private foundation rather
the requester.
agent must provide the document copies
than to collect information about it.
under the same conditions that are
The local agent must:
See Regulations section
•
imposed on the private foundation itself.
Be located within reasonable proximity
301.6104(d)-3 for more information.
Also, if an agent fails to provide the
to the principal, regional, or district office
Requests that may be disregarded
documents as required, the private
where the individual makes the request,
without IRS approval. A private
foundation will continue to be subject to
and
foundation may disregard any request for
•
penalties.
Provide document copies within the
copies of all or part of any document
same time frames as the private
Example. The ABC Foundation
beyond the first two received within any
foundation.
retained an agent to provide copies for all
30-day period or the first four received
written requests for documents. However,
within any 1-year period from the same
Written requests for document copies.
ABC Foundation received a request for
individual or the same address.
If a private foundation receives a written
document copies before the agent did.
request for a copy of its annual returns or
Making the Annual Returns and
The deadline for providing a response
exemption application (or parts of these
Exemption Application Widely
is referenced by the date that the ABC
documents), it must give a copy to the
Available
Foundation received the request and not
requester. However, this rule only applies
A private foundation does not have to
when the agent received it. If the agent
if the request:
•
provide copies of its annual returns and/or
received the request first, then a
Is addressed to a private foundation’s
its exemption application if it makes these
response would be referenced to the date
principal, regional, or district office,
•
documents widely available. However, it
that the agent received it.
Is delivered to that address by mail,
must still allow public inspection by office
electronic mail (email), facsimile (fax), or
Can a fee be charged for providing
visitation.
a private delivery service approved by the
copies? A private foundation may
IRS (see Private delivery services on
How does a private foundation make
charge a reasonable fee for providing
page 5 for a list), and
its annual returns and exemption
copies. Also, it can require the fee to be
•
Gives the address to which the
application widely available? A private
paid before providing a copy of the
document copies should be sent.
foundation’s annual returns and/or
requested document.
exemption application is widely available
What is a reasonable fee? A fee is
How and when a written request is
if it meets all four of the following
reasonable only if it is no more than the
fulfilled.
requirements:
•
per-page copying fee charged by the IRS
Requested document copies must be
1. The Internet posting requirement —
for providing copies, plus no more than
mailed within 30 days from the date the
This is met if:
the actual postage costs incurred to
private foundation receives the request.
•
•
The document is posted on a World
provide the copies.
Unless other evidence exists, a request
Wide Web page that the private
or payment that is mailed is considered to
What forms of payment must the
foundation establishes and maintains, or
be received by the private foundation 7
private foundation accept? The form of
•
The document is posted as part of a
days after the postmark date.
payment depends on whether the request
•
database of like documents of other
If an advance payment is required,
for copies is made in person or in writing.
tax-exempt organizations on a World
copies must be provided within 30 days
Cash and money order must be
Wide Web page established and
from the date payment is received.
accepted for in-person requests for
•
maintained by another entity.
If the private foundation requires
document copies. The private foundation,
2. Additional posting information
payment in advance and it receives a
if it wishes, may accept additional forms
requirement — This is met if:
request without payment or with
of payment.
•
The World Wide Web page through
insufficient payment, it must notify the
Certified check, money order, and
which the document is available clearly
requester of the prepayment policy and
either personal check or credit card must
informs readers that the document is
the amount due within 7 days from the
be accepted for written requests for
available and provides instructions for
date it receives the request.
document copies. The private foundation,
•
downloading the document;
A request that is transmitted to the
•
if it wishes, may accept additional forms
After it is downloaded and viewed,
private foundation by email or fax is
of payment.
the web document exactly reproduces the
considered received the day the request
image of the annual returns or exemption
Other fee information. If a private
is transmitted successfully.
•
application as it was originally filed with
foundation provides a requester with
Requested documents can be emailed
the IRS, except for any information
notice of a fee and the requester does not
instead of the traditional method of
permitted by statute to be withheld from
pay the fee within 30 days, it may ignore
mailing if the requester consents to this
public disclosure; and
the request.
method.
•
Any individual with access to the
If a requester’s check does not clear
A document copy is considered as
Internet can access, download, view, and
on deposit, it may ignore the request.
provided on the:
print the document without special
•
If a private foundation does not require
Postmark date,
computer hardware or software required
•
prepayment and the requester does not
Private delivery date,
for that format (except software that is
•
prepay, the private foundation must
Registration date for certified or
readily available to members of the public
receive consent from the requester if the
registered mail,
without payment of any fee) and without
•
copying and postage charge
Postmark date on the sender’s receipt
payment of a fee to the private foundation
exceeds $20.
for certified or registered mail, or
or to another entity maintaining the web
•
Day the email is successfully
Private foundations subject to a
page.
transmitted (if the requester agreed to this
harassment campaign. If the IRS
3. Reliability and accuracy
method).
determines that a private foundation is
requirements — To meet this, the entity
-8-
Form 990-PF Instructions
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