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 Page 14
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30column. For example, in column (c) enter
business income. Sales taxes may not be
year for travel, attending conferences,
the portion of the compensation included
deducted separately, but must be treated
meetings, etc. Include transportation
in column (a) that was paid or incurred to
as a part of the cost of acquired property,
(including fares, mileage allowance, or
produce or collect income included in
or as a reduction of the amount realized
automobile expenses), meals and
column (c).
on disposition of the property.
lodging, and related costs whether paid
on the basis of a per diem allowance or
Line 14 — Other employee salaries and
In column (c). Enter only those taxes
actual expenses incurred. Do not include
wages. Enter the salaries and wages of
included in column (a) that relate to
any compensation paid to those who
income included in column (c). Do not
all employees other than those included
participate.
on line 13.
include any excise tax paid or incurred on
the net investment income (as shown in
In column (b). Only 50% of the
Line 15 — Contributions to employee
Part VI), or any tax reported on Form
expense for business meals, etc., paid or
pension plans and other benefits.
incurred in connection with travel,
990-T.
Enter the employer’s share of the
meetings, etc., relating to the production
In column (d). Do not include any
contributions the organization paid to
of investment income, may be deducted
qualified and nonqualified pension plans
excise tax paid on investment income (as
in figuring net investment income (section
reported in Part VI of this return or the
and the employer’s share of contributions
274(n)).
equivalent part of a return for prior years)
to employee benefit programs (such as
In column (c). Enter the total amount
insurance, health, and welfare programs)
unless the organization is claiming status
of expenses paid or incurred by officers,
as a private operating foundation and
that are not an incidental part of a
completes Part XIV.
employees, or others for travel,
pension plan. Complete the return/report
conferences, meetings, etc., related to
of the Form 5500 series appropriate for
Line 19 — Depreciation and depletion.
income included in column (c).
the organization’s plan. (See the
In column (a). Enter the expense
Instructions for Form 5500 for information
Line 22 — Printing and publications.
recorded in the books for the year.
about employee welfare benefit plans
Enter the expenses for printing or
For depreciation, attach a schedule
required to file that form.)
publishing and distributing any
showing:
newsletters, magazines, etc. Also include
•
Also include the amount of federal,
A description of the property,
the cost of subscriptions to, or purchases
•
state, and local payroll taxes for the year,
The date acquired,
of, magazines, newspapers, etc.
but only those that are imposed on the
•
The cost or other basis (exclude any
organization as an employer. This
Line 23 — Other expenses. Enter all
land),
•
includes the employer’s share of social
other expenses for the year. Include all
The depreciation allowed or allowable
security and Medicare taxes, FUTA tax,
expenses not reported on lines 13 – 22.
in prior years,
•
state unemployment compensation tax,
Attach a schedule showing the type and
The method of computation,
•
and other state and local payroll taxes.
amount of each expense.
The rate (%) or life (years), and
•
Do not include taxes withheld from
If a deduction is claimed for
The depreciation this year.
employees’ salaries and paid over to the
amortization, attach a schedule showing:
On a separate line on the schedule,
•
various governmental units (such as
Description of the amortized expenses;
show the amount of depreciation included
•
federal and state income taxes and the
Date acquired, completed, or
in cost of goods sold and not included on
employee’s share of social security and
expended;
line 19.
•
Medicare taxes).
Amount amortized;
•
In columns (b) and (c). A deduction
Lines 16a, b, and c — Legal,
Deduction for prior years;
•
for depreciation is allowed only for
accounting, and other professional
Amortization period (number of
property used in the production of income
fees. On the appropriate line(s), enter the
months);
•
reported in the column, and only using the
amount of legal, accounting, auditing, and
Current-year amortization; and
•
straight line method of computing
other professional fees (such as fees for
Total amount of amortization.
depreciation. A deduction for depletion is
fundraising or investment services)
In column (c). In addition to the
allowed but must be figured only using
charged by outside firms and individuals
applicable portion of expenses from
the cost depletion method.
who are not employees of the foundation.
column (a), include any net loss from the
The basis used in figuring depreciation
sale or exchange of land or depreciable
Attach a schedule for lines 16a, b, and
and depletion is the basis determined
property that was held for more than
c. Show the type of service and amount of
under normal basis rules, without regard
1 year and used in a trade or business.
expense for each. If the same person
to the special rules for using the fair
provided more than one of these services,
A deduction for amortization is allowed
market value on December 31, 1969, that
include an allocation of those expenses.
but only for assets used for the production
relate only to gain or loss on dispositions
of income reported in column (c).
Report any fines, penalties, or
for purposes of the tax on net investment
judgments imposed against the
Line 25 — Contributions, gifts, grants
income.
foundation as a result of legal
paid.
Line 20 — Occupancy. Enter the amount
proceedings on line 23, Other expenses.
In column (a). Enter the total of all
paid or incurred for the use of office
Line 18 — Taxes. Attach a schedule
contributions, gifts, grants, and similar
space or other facilities. If the space is
listing the type and amount of each tax
amounts paid (or accrued) for the year.
rented or leased, enter the amount of
reported on line 18. Do not enter any
List each contribution, gift, grant, etc., in
rent. If the space is owned, enter the
taxes included on line 15.
Part XV, or attach a schedule of the items
amount of mortgage interest, real estate
included on line 25 and list:
In column (a). Enter the taxes paid
taxes, and similar expenses, but not
(or accrued) during the year. Include all
depreciation (reportable on line 19). In
1. Each class of activity,
types of taxes recorded on the books,
either case, include the amount for
2. A separate total for each activity,
including real estate tax not reported on
utilities and related expenses (e.g., heat,
3. Name and address of donee,
line 20; the tax on investment income;
lights, water, power, telephone, sewer,
4. Relationship of donee if related by:
and any income tax.
trash removal, outside janitorial services,
a. Blood,
and similar services). Do not include any
In column (b). Enter only those taxes
b. Marriage,
salaries of the organization’s own
included in column (a) that are related to
c. Adoption, or
employees that are reportable on line 15.
investment income taxable under section
d. Employment (including children of
4940. Do not include the section 4940 tax
Line 21 — Travel, conferences, and
employees) to any disqualified person
paid or incurred on net investment income
meetings. Enter the expenses for
(see General Instruction C for definitions),
or the section 511 tax on unrelated
officers, employees, or others during the
and
-14-
Form 990-PF Instructions
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