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 2
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30•
To report charitable distributions and
books at some time during the year. Line
Photographs of Missing
activities.
16, column (c), applies to all filers.
•
Children
Part IV does not apply to foreign
Also, Form 990-PF serves as a
organizations.
The Internal Revenue Service is a proud
•
substitute for the section 4947(a)(1)
Parts V and VI do not apply to
partner with the National Center for
nonexempt charitable trust’s income tax
organizations making an election under
Missing and Exploited Children.
return, Form 1041, U.S. Income Tax
section 41(e).
Photographs of missing children selected
•
Return for Estates and Trusts, when the
Part X does not apply to foreign
by the Center may appear in instructions
trust has no taxable income.
foundations that check box D2 on page 1
on pages that would otherwise be blank.
of Form 990-PF unless they claim status
You can help bring these children home
A. Who Must File
as a private operating foundation.
by looking at the photographs and calling
•
Form 990-PF is an annual information
Parts XI and XIII do not apply to foreign
1-800-THE-LOST (1-800-843-5678) if you
return that must be filed by:
foundations that check box D2 on page 1
recognize a child.
•
Exempt private foundations (section
of Form 990-PF. However, check the box
6033(a), (b), and (c)),
at the top of Part XI. Part XI does not
Phone Help
•
Taxable private foundations (section
apply to private operating foundations.
If you have questions and/or need help
6033(d)),
Also, if the organization is a private
•
completing this form, please call
Organizations that agree to private
operating foundation for any of the years
1-877-829-5500. This toll-free telephone
foundation status and whose applications
shown in Part XIII, do not complete the
service is available Monday through
for exempt status are pending on the due
portions that apply to those years.
•
Friday.
date for filing Form 990-PF,
Part XIV applies only to private
•
Organizations that made an election
operating foundations.
•
How To Get Forms and
under section 41(e)(6),
Part XV applies only to organizations
•
Organizations that are making a
having assets of $5,000 or more during
Publications
section 507 termination, and
the year. This part does not apply to
•
Section 4947(a)(1) nonexempt
certain foreign organizations.
Personal Computer
charitable trusts that are treated as
How to avoid filing an incomplete
You can access the IRS website 24 hours
private foundations (section 6033(d)).
return.
a day, 7 days a week at to:
•
•
Complete all applicable line items,
Download forms, instructions, and
Include on the foundation’s return
•
Answer “Yes,” “No,” or “N/A” (not
publications,
TIP
the financial and other information
•
applicable) to each question on the
Order IRS products online,
of any disregarded entity owned
•
return,
See answers to frequently asked tax
by the foundation. See Regulations
•
Make an entry (including a zero when
questions,
sections 301.7701-1 through 3 for
•
appropriate) on all total lines, and
Search publications online by topic or
information on the classification of certain
•
Enter “None” or “N/A” if an entire part
keyword,
business organizations including an
•
does not apply.
Send us comments or request help via
eligible entity that is disregarded as an
email, or
entity separate from its owner
Sequencing Chart To Complete
•
Sign up to receive local and national
(disregarded entity).
the Form
tax news by email.
Other section 4947(a)(1) nonexempt
You may find the following chart helpful. It
CD-ROM
charitable trusts. Section 4947(a)(1)
limits jumping from one part of the form to
nonexempt charitable trusts that are not
another to compute an amount needed to
Order Pub. 1796, Federal Tax Products
treated as private foundations do not file
complete an earlier part. If you complete
on CD-ROM, and get:
•
Form 990-PF. However, they may need to
the parts in the listed order, any
Current year forms, instructions, and
file Form 990, Return of Organization
information you may need from another
publications,
•
Exempt From Income Tax, or Form
part will already be entered.
Prior year forms, instructions, and
990-EZ, Short Form Return of
publications,
•
Step
Part
Step
Part
Organization Exempt From Income Tax.
Frequently requested tax forms that
With either of these forms, the trust must
may be filled in electronically, printed out
1 . . . . . . . IV
8 . . . . . . XII, lines 1 – 4
also file Schedule A (Form 990 or
for submission, and saved for
2 . . . . . . . I & II
9 . . . . . . V & VI
990-EZ), Organization Exempt Under
3 . . . . . . . Heading
10 . . . . . . XII, lines 5 – 6
recordkeeping, and
•
4 . . . . . . . III
11 . . . . . . XI
Section 501(c)(3) (Except Private
The Internal Revenue Bulletin.
5 . . . . . . . VII-A
12 . . . . . . XIII
Foundation), and Section 501(e), 501(f),
6 . . . . . . . VIII
13 . . . . . . VII-B
501(k), 501(n), or Section 4947(a)(1)
7 . . . . . . . IX-A – X
14 . . . . . . XIV – XVII
Buy the CD-ROM on the Internet at
Nonexempt Charitable Trust
/cdorders from the National
Supplementary Information. (See Form
C. Definitions
Technical Information Service (NTIS) for
990 and Form 990-EZ instructions.)
$22 (no handling fee), or call
1. A private foundation is a domestic
1-877-CDFORMS (1-877-233-6767) toll
or foreign organization exempt from
B. Which Parts To
free to buy the CD-ROM for $22 (plus a
income tax under section 501(a);
$5 handling fee).
Complete
described in section 501(c)(3); and is
By Phone and In Person
other than an organization described in
The parts of the form listed below do not
sections 509(a)(1) through (4).
You can order forms and publications 24
apply to all filers. See How to avoid filing
hours a day, 7 days a week, by calling
an incomplete return on this page for
In general, churches, hospitals,
1-800-TAX-FORM (1-800-829-3676). You
information on what to do if a part or an
schools, and broadly publicly supported
can also get most forms and publications
item does apply.
organizations are excluded from private
•
at your local IRS office.
Part I, column (c), applies only to
foundation status by these sections.
private operating foundations and to
These organizations may be required to
General Instructions
nonoperating private foundations that
file Form 990 (or Form 990-EZ) instead of
have income from charitable activities.
Form 990-PF.
•
Purpose of form. Form 990-PF is used:
Part II, column (c), with the exception of
2. A nonexempt charitable trust
•
To figure the tax based on investment
line 16, applies only to organizations
treated as a private foundation is a trust
income, and
having at least $5,000 in assets per
that is not exempt from tax under section
-2-
Form 990-PF Instructions
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