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 30
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30Index
A
Private operating
Grants . . . . . . . . . . . . . . . . . . . . . . . 14
Program-related
foundation . . . . . . . . . . . . . . . . 2
investment . . . . . . . . . . 17, 22, 24
Accounting methods . . . . . . . . . . . 5
Gross investment income . . . . . 11
Program-related
Public inspection . . . . . . . . . . . . . 19
Accounting period . . . . . . . . . . . . . 5
Gross profit . . . . . . . . . . . . . . . . . . 13
investment . . . . . . . . . . . . . . . 22
Relief . . . . . . . . . . . . . . . . . . . . . . . 9
Adjusted net income . . . . . . . . . . 11
Gross receipts . . . . . . . . . . . . . . . . . 5
Qualifying distributions . . . . . . 23
Amended return . . . . . . . . . . . . 5, 19
Significant disposition . . . . . . . . 9
Amended returns, state . . . . . . . . 4
Q
I
Substantial contraction . . . . . . 9
Annual return:
Qualifying distributions . . . . . . . 12,
Taxable private
Income test . . . . . . . . . . . . . . . . . . 25
Amended . . . . . . . . . . . . . . . . . . . 5
13, 23
foundation . . . . . . . . . . . . . . . . 2
Incomplete return:
Copies to state officials . . . . . . 5
Amounts set aside . . . . . . . . . . 24
Depository methods . . . . . . . . . . . 6
How to avoid . . . . . . . . . . . . . . . . 2
Extension for filing . . . . . . . . . . . 5
Penalties . . . . . . . . . . . . . . . . . . . 5
Electronic deposit . . . . . . . . . . . 6
Failure to file timely or
Tax deposit coupon . . . . . . . . . 6
Inventory . . . . . . . . . . . . . . . . . . . . . 13
R
completely . . . . . . . . . . . . . . . . 5
Depreciation . . . . . . . . . . . . . . . . . 14
Rounding . . . . . . . . . . . . . . . . . . . . 10
Purpose of form . . . . . . . . . . . . . 2
Disqualified person . . . . . . . . . . . . 2
State reporting
L
Disregarded entity . . . . . . . . . . 2, 20
requirements . . . . . . . . . . . . . . 4
Large organization . . . . . . . . . . . . . 5
S
Dissolution . . . . . . . . . . . . . . . . . . . . 9
Termination . . . . . . . . . . . . . . . . . 9
Liquidation . . . . . . . . . . . . . . . . . . . . 9
Schedule B (Form 990, 990 – EZ,
When to file . . . . . . . . . . . . . . . . . 5
Distributable amount . . . . . . . . . . 23
or 990 – PF) . . . . . . . . . . . . . . . . 12
Where to file . . . . . . . . . . . . . . . . 5
Self-dealing . . . . . . . . . . . . . . . . . . 20
M
Which parts to complete . . . . . 2
E
Signature . . . . . . . . . . . . . . . . . . . . 28
Minimum investment
Assets test . . . . . . . . . . . . . . . . . . . 25
EFTPS . . . . . . . . . . . . . . . . . . . . . . . 6
Significant disposition . . . . . . . . . . 9
return . . . . . . . . . . . . . . . . . . . . . . 22
Attachments . . . . . . . . . . . . . . . . . 10
Elections . . . . . . . . . . 18, 23, 24, 25
Significant involvement . . . . . . . 21
Short tax year . . . . . . . . . . . . . . 23
Electronic deposit . . . . . . . . . . . . . 6
Special payment option . . . . . . . . 6
B
Endowment test . . . . . . . . . . . . . . 25
State reporting
N
Business meals . . . . . . . . . . . . . . 14
requirements . . . . . . . . . . . . . . . . 4
Estimated tax . . . . . . . . . . . . . . . . . 6
Net investment income . . . . 11, 15
Amended returns . . . . . . . . . . . . 4
Penalty . . . . . . . . . . . . . . . . . . . . . 6
Business meals . . . . . . . . . . . . 14
Substantial contraction . . . . . . . . . 9
Excise tax based on investment
C
Noncharitable exempt
income:
Substantial contributor . . . . . . . . 19
Capital gains and losses:
organization . . . . . . . . . . . . . . . . 27
Domestic exempt private
Support test . . . . . . . . . . . . . . . . . . 25
Basis . . . . . . . . . . . . . . . . . . . . . . 17
Nonexempt charitable trust . . . . . 2,
foundations . . . . . . . . . . . . . . 18
Gains . . . . . . . . . . . . . . . . . . . . . . 17
6, 19
Domestic taxable private
Losses . . . . . . . . . . . . . . . . . . . . 17
Nonoperating private
T
foundations and section
Charitable donation:
foundation . . . . . . . . . . . 2, 12, 13
Tax payment methods:
4947(a)(1) nonexempt
Substantiation of . . . . . . . . . . . 12
Depository method . . . . . . . . . . 6
charitable trusts . . . . . . . . . . 18
Contributions . . . . . . . . . . . . . . . . . 14
Special payment option . . . . . . 6
Foreign organizations . . . . . . . 18
O
Copy of old return . . . . . . . . . . . . . 5
Taxable private foundation . . . . . 2,
Exempt operating foundation
Other expenses . . . . . . . . . . . . . . 14
Currency . . . . . . . . . . . . . . . . . . . . . 10
6
qualification . . . . . . . . . . . . . . . . 18
Termination . . . . . . . . . . . . . . . . 9, 10
Extension for filing . . . . . . . . . . . . . 5
P
Annual return . . . . . . . . . . . . . . . 9
D
Penalties:
Special rules . . . . . . . . . . . 10, 28
Definitions . . . . . . . . . . . . . . . . . . . . 2
F
Against responsible
Travel . . . . . . . . . . . . . . . . . . . . . . . 14
Disqualified person . . . . . . . . . . 2
Failure to file timely or
person . . . . . . . . . . . . . . . . . . . . 5
Distributable amount . . . . . . . . 23
completely . . . . . . . . . . . . . . . . . . 5
Estimated tax . . . . . . . . . . . . . . . 6
Foundation manager . . . . . . . . 2
W
Failure to pay tax when due . . . . 6
Failure to disclose quid pro quo
Gross investment
When to file . . . . . . . . . . . . . . . . . . . 5
contributions . . . . . . . . . . . . . 12
Federal tax deposit coupon . . . . 6
income . . . . . . . . . . . . . . . . . . 11
Extension . . . . . . . . . . . . . . . . . . . 5
Failure to file timely or
Filing extension . . . . . . . . . . . . . . . 5
Net investment income . . . . . 11
Where to file . . . . . . . . . . . . . . . . . . 5
completely . . . . . . . . . . . . . . . . 5
Foreign organizations . . . . . . 9, 10,
Noncharitable exempt
Failure to pay timely . . . . . . . . . 6
Which parts to complete . . . . . . . 2
18
organization . . . . . . . . . . . . . 27
Private foundation . . . . . . . . . . . . . 2
Who must file . . . . . . . . . . . . . . . . . 2
Nonexempt charitable
Foundation manager . . . . . . . . . . . 2
Private operating
trust . . . . . . . . . . . . . . . . . . . . . . 2
foundation . . . . . . . . . . . 2, 11, 25
Nonoperating private
G
Program services . . . . . . . . . . . . . 26
foundation . . . . . . . . . . . . . . . . 2
Gifts . . . . . . . . . . . . . . . . . . . . . . . . . 14
Private foundation . . . . . . . . . . . 2
-30-
Form 990-PF Instructions
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