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 28
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30the reporting organization guaranteed the
Column (b). Enter the exempt
spaces provided. Otherwise, do not enter
other’s loans.
category of the organization; for example,
the preparer’s social security or employer
“501(c)(4).”
identification number.
Line 1b(6). Answer “Yes” if either
organization performed services or
Column (c). In most cases, a simple
membership or fundraising solicitations
description, such as “common directors”
Privacy Act and Paperwork Reduction
for the other.
or “auxiliary of reporting organization” will
Act Notice. We ask for the information
Line 1c. Complete line 1c regardless of
be sufficient. If you need more space,
on this form to carry out the Internal
whether the noncharitable exempt
write “see attached” in column (c) and use
Revenue laws of the United States. You
organization is related to or closely
an attached sheet to describe the
are required to give us the information.
affiliated with the reporting organization.
relationship. If you are entering more than
We need it to ensure that you are
For purposes of this line, “facilities”
one organization on line 2, identify which
complying with these laws and to allow us
includes office space and any other land,
organization you are describing on the
to figure and collect the right amount of
building, or structure whether owned or
attached sheet.
tax. Section 6109 requires return
leased by, or provided free of charge to,
preparers to provide their identifying
the reporting organization or the
Signature
numbers on the return.
noncharitable exempt organization.
The return must be signed by the
Line 1d. Use this schedule to describe
You are not required to provide the
president, vice president, treasurer,
the transfers and transactions for which
information requested on a form that is
assistant treasurer, chief accounting
“Yes” was entered on lines 1a – c above.
subject to the Paperwork Reduction Act
officer, or other corporate officer (such as
You must describe each transfer or
unless the form displays a valid OMB
tax officer) who is authorized to sign. A
transaction for which the answer was
control number. Books or records relating
receiver, trustee, or assignee must sign
“Yes.” You may combine all of the cash
to a form or its instructions must be
any return that he or she is required to file
transfers (line 1a(1)) to each organization
retained as long as their contents may
for a corporation. If the return is filed for a
into a single entry. Otherwise, make a
become material in the administration of
trust, it must be signed by the authorized
separate entry for each transfer or
any Internal Revenue law. The rules
trustee or trustees. Sign and date the
transaction.
governing the confidentiality of Form
form and fill in the signer’s title.
Column (a). For each entry, enter the
990-PF are covered in Code section
If an officer or employee of the
line number from line 1a – c. For example,
6104.
organization prepares the return, the Paid
if the answer was “Yes” to line 1b(3),
Preparer’s space should remain blank. If
The time needed to complete and file
enter “b(3)” in column (a).
someone prepares the return without
this form will vary depending on individual
Column (d). If you need more space,
charge, that person should not sign the
circumstances. The estimated average
write “see attached” in column (d) and
return.
time is:
use an attached sheet for the description.
Generally, anyone who is paid to
If making more than one entry on line 1d,
Recordkeeping . . . . . . . .
140 hr., 37 min.
specify on the attached sheet which
prepare the organization’s tax return must
Learning about the law or
transfer or transaction you are describing.
sign the return and fill in the Paid
the form . . . . . . . . . . . . .
28 hr., 15 min.
Preparer’s Use Only area.
Line 2 — Reporting of certain
relationships. Enter on line 2 each
If you have questions about whether a
Preparing the form . . . . . .
33 hr., 39 min.
noncharitable exempt organization that
preparer is required to sign the return,
the reporting organization is related to or
please contact an IRS office.
Copying, assembling, and
affiliated with, as defined above. If the
sending the form to the IRS
32 min.
The paid preparer must complete the
control factor or the historic and
required preparer information and:
continuing relationship factor (or both) is
•
If you have comments concerning the
Sign it in the space provided for the
present at any time during the year,
accuracy of these time estimates or
preparer’s signature, and
identify the organization on line 2 even if
•
suggestions for making this form simpler,
Give the organization a copy of the
neither factor is present at the end of the
we would be happy to hear from you. You
return in addition to the copy to be filed
year.
can write to the Internal Revenue Service,
with the IRS.
Do not enter unrelated noncharitable
Tax Products Coordinating Committee,
exempt organizations on line 2 even if
If the box for question 13 of Part VII-A
SE:W:CAR:MP:T:T:SP, 1111 Constitution
transfers to or transactions with those
is checked (section 4947(a)(1)
Ave. NW, IR-6406 Washington DC,
organizations were entered on line 1. For
nonexempt charitable trust filing Form
20224. Do not send the tax form to this
example, if a one-time transfer to an
990-PF instead of Form 1041), the paid
address. Instead, see When and Where
unrelated noncharitable exempt
preparer must also enter his or her social
To File on page 5.
organization was entered on line 1a(2),
security number or, if applicable, PTIN
do not enter the organization on line 2.
and employer identification number in the
-28-
Form 990-PF Instructions
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