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

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Department of the Treasury
Internal Revenue Service
Instructions for Form 990-PF
Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust
Treated as a Private Foundation
Section references are to the Internal Revenue Code unless otherwise noted.
1-800-THE-LOST (1-800-843-5678) if you
Contents
Page
Contents
Page
recognize a child.
General Instructions
Part V — Qualification Under
Section 4940(e) for Reduced
A. Who Must File . . . . . . . . . . . . . . . . 2
Phone Help
Tax on Net Investment Income . . . 17
B. Which Parts To Complete . . . . . . . . 2
C. Definitions . . . . . . . . . . . . . . . . . . . 2
Part VI — Excise Tax Based on
If you have questions and/or need help
Investment Income . . . . . . . . . . . . 17
completing this form, please call
D. Other Forms You May Need
1-877-829-5500. This toll-free telephone
To File . . . . . . . . . . . . . . . . . . . . . . 3
Part VII-A — Statements
service is available Monday through
Regarding Activities . . . . . . . . . . . 18
E. Useful Publications . . . . . . . . . . . . . 4
Friday from 8:00 a.m. to 6:30 p.m.
F. Use of Form 990-PF To
Part VII-B — Activities for Which
Eastern time.
Satisfy State Reporting
Form 4720 May Be Required . . . . . 19
Requirements . . . . . . . . . . . . . . . . . 4
Part VIII — Information About
How To Get Forms and
G. Furnishing Copies of Form
Officers, Directors, Trustees,
Publications
990-PF to State Officials . . . . . . . . . 4
etc. . . . . . . . . . . . . . . . . . . . . . . . 20
H. Accounting Period . . . . . . . . . . . . . 4
Part IX-A — Summary of Direct
Personal Computer
I. Accounting Methods . . . . . . . . . . . . 4
Charitable Activities . . . . . . . . . . . . 21
J. When and Where To File . . . . . . . . 5
You can access the IRS Web Site 24
Part IX-B — Summary of
K. Extension of Time To File . . . . . . . . 5
hours a day, 7 days a week at
Program-Related Investments
. . . 21
to:
L. Amended Return . . . . . . . . . . . . . . 5
Part X — Minimum Investment
Download forms, instructions, and
M. Penalty for Failure To File
Return . . . . . . . . . . . . . . . . . . . . . 21
publications.
Timely, Completely, or
Part XI — Distributable Amount . . . . . 23
Order IRS products online .
Correctly . . . . . . . . . . . . . . . . . . . . 5
Part XII — Qualifying
See answers to frequently asked tax
N. Penalties for Not Paying Tax
Distributions . . . . . . . . . . . . . . . . . 23
questions.
on Time . . . . . . . . . . . . . . . . . . . . . 5
Part XIII — Undistributed Income
. . . 24
Search publications online by topic or
O. Figuring and Paying
Part XIV — Private Operating
keyword.
Estimated Tax . . . . . . . . . . . . . . . . 5
Foundations . . . . . . . . . . . . . . . . . 25
Send us comments or request help via
P. Tax Payment Methods for
email.
Part XV — Supplementary
Domestic Private Foundations
. . . . 6
Sign up to receive local and national
Information . . . . . . . . . . . . . . . . . . 25
Q. Public Inspection
tax news by email.
Part XVI-A — Analysis of
Requirements . . . . . . . . . . . . . . . . . 6
You can also reach us using file
Income-Producing Activities . . . . . . 26
transfer protocol at ftp.irs.gov.
R. Disclosures Regarding
Part XVI-B — Relationship of
Certain Information and
Activities to the
CD-ROM
Services Furnished . . . . . . . . . . . . . 8
Accomplishment of Exempt
Order Pub. 1796, Federal Tax Products
S. Organizations Organized or
Purposes . . . . . . . . . . . . . . . . . . . 26
on CD-ROM, and get:
Created in a Foreign Country
Part XVII — Information
Current year forms, instructions, and
or U.S. Possession . . . . . . . . . . . . . 8
Regarding Transfers To and
publications.
T. Liquidation, Dissolution,
Transactions and
Prior year forms, instructions, and
Termination, or Substantial
Relationships With
publications.
Contraction . . . . . . . . . . . . . . . . . . . 9
Frequently requested tax forms that
Noncharitable Exempt
U. Filing Requirements During
may be filled in electronically, printed out
Organizations . . . . . . . . . . . . . . . . 27
Section 507(b)(1)(B)
for submission, and saved for
Signature . . . . . . . . . . . . . . . . . . . . 28
Termination . . . . . . . . . . . . . . . . . . 9
recordkeeping.
Paperwork Reduction Act Notice
. . . 28
V. Special Rules for Section
The Internal Revenue Bulletin.
Exclusion Codes . . . . . . . . . . . . . . . 29
507(b)(1)(B) Terminations . . . . . . . . 9
Buy the CD-ROM on the Internet at
Index . . . . . . . . . . . . . . . . . . . . . . . . 30
/cdorders from the National
W. Rounding, Currency, and
Technical Information Service (NTIS) for
Attachments . . . . . . . . . . . . . . . . . . 9
Photographs of Missing
$22 (no handling fee), or call
Specific Instructions
1-877-CDFORMS (1-877-233-6767) toll
Completing the Heading . . . . . . . . . . 10
Children
free to buy the CD-ROM for $22 (plus a
Part I — Analysis of Revenue and
The Internal Revenue Service is a proud
$5 handling fee).
Expenses . . . . . . . . . . . . . . . . . . . 10
partner with the National Center for
By Phone and In Person
Part II — Balance Sheets . . . . . . . . . . 15
Missing and Exploited Children.
Part III — Analysis of Changes in
Photographs of missing children selected
You can order forms and publications 24
Net Assets or Fund Balances . . . . . 17
by the Center may appear in instructions
hours a day, 7 days a week, by calling
Part IV — Capital Gains and
on pages that would otherwise be blank.
1-800-TAX-FORM (1-800-829-3676). You
Losses for Tax on Investment
You can help bring these children home
can also get most forms and publications
Income . . . . . . . . . . . . . . . . . . . . . 17
by looking at the photographs and calling
at your local IRS office.
Cat. No. 11290Y

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