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 4
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30If Form 2220 is attached, check the box
Form 8300, Report of Cash Payments
If the organization plans to use Form
Over $10,000 Received in a Trade or
on line 8, Part VI, on page 4 of Form
990-PF to satisfy state or local filing
Business. Used to report cash amounts
990-PF and enter the amount of any
requirements, such as those from state
in excess of $10,000 that were received
penalty on this line.
charitable solicitation acts, note the
in a single transaction (or in two or more
following.
Form 4506-A, Request for Public
related transactions) in the course of a
Inspection or Copy of Exempt or
Determine state filing requirements.
trade or business (as defined in section
Political Organization IRS Form. Used
Consult the appropriate officials of all
162).
by taxpayers to request copies of their tax
states and other jurisdictions in which the
returns.
Form 8718, User Fee for Exempt
organization does business to determine
Organization Determination Letter
Form 4720, Return of Certain Excise
their specific filing requirements. “Doing
Request. Used by a private foundation
Taxes on Charities and Other Persons
business” in a jurisdiction may include
that has completed a section 507
Under Chapters 41 and 42 of the
any of the following:
•
termination and seeks a determination
Internal Revenue Code. Is primarily
Soliciting contributions or grants by
letter that it is now a public charity.
used to determine the excise taxes
mail or otherwise from individuals,
imposed on:
Form 8822, Change of Address. This
businesses, or other charitable
•
Acts of self-dealing between private
form is used by taxpayers to notify the
organizations,
•
foundations and disqualified persons,
IRS of changes in individual and business
Conducting programs,
•
•
Failure to distribute income,
mailing addresses.
Having employees within that
•
Excess business holdings,
jurisdiction, or
Form 8868, Application for Extension
•
•
Investments that jeopardize the
Maintaining a checking account or
of Time To File an Exempt
foundation’s charitable purposes, and
owning or renting property there.
•
Organization Return. This form is used
Making political or other noncharitable
by an exempt organization to request an
Monetary tests may differ. Some or all
expenditures.
automatic 3-month extension of time to
of the dollar limitations that apply to Form
file its return and also to apply for an
990-PF when filed with the IRS may not
Certain excise taxes and penalties also
additional (not automatic) 3-month
apply when using Form 990-PF instead of
apply to foundation managers, substantial
extension if the initial 3-month extension
state or local report forms. IRS dollar
contributors, and certain related persons
is not enough time.
limitations that may not meet some state
and are reported on this form.
Form 8870, Information Return for
requirements are the $5,000 total assets
Form 5500, Annual Return/Report of
Transfers Associated With Certain
minimum that requires completion of Part
Employee Benefit Plan. Is used to
Personal Benefit Contracts. Used to
II, column (c), and Part XV; and the
report information concerning employee
identify those personal benefit contracts
$50,000 minimum for listing the highest
benefit plans and Direct Filing Entities.
for which funds were transferred to the
paid employees and for listing
Form 8109, Federal Tax Deposit
organization, directly or indirectly, as well
professional fees in Part VIII.
Coupon. Used by business entities to
as the transferors and beneficiaries of
make federal tax deposits.
Additional information may be
those contracts.
required. State and local filing
Form 8282, Donee Information Return.
Form 8899, Notice of Income from
requirements may require attaching to
Required of the donee of “charitable
Donated Intellectual Property. Use this
Form 990-PF one or more of the
deduction property” that sells, exchanges,
form to report income from qualified
following:
or otherwise disposes of the property
•
intellectual property.
Additional financial statements, such as
within 2 years after the date it received
a complete analysis of functional
the property. Also required of any
E. Useful Publications
expenses or a statement of changes in
successor donee that disposes of
net assets,
The following publications may be helpful
charitable deduction property within 2
•
Notes to financial statements,
in preparing Form 990-PF:
years after the date that the donor gave
•
•
Additional financial schedules,
Publication 525, Taxable and
the property to the original donee. (It does
•
Nontaxable Income,
A report on the financial statements by
not matter who gave the property to the
•
an independent accountant, and
Publication 578, Tax Information for
successor donee. It may have been the
•
Private Foundations and Foundation
Answers to additional questions and
original donee or another successor
Managers,
other information.
donee.) For successor donees, the form
•
Publication 583, Starting a Business
must be filed only for any property that
Each jurisdiction may require the
and Keeping Records,
was transferred by the original donee
•
additional material to be presented on
Publication 598, Tax on Unrelated
after July 5, 1988.
forms they provide. The additional
Business Income of Exempt
Form 8275, Disclosure Statement.
information does not have to be submitted
Organizations,
Taxpayers and tax return preparers
•
with the Form 990-PF filed with the IRS.
Publication 910, IRS Guide to Free Tax
should attach this form to Form 990-PF to
Services, and
disclose items or positions (except those
If required information is not provided
•
Publication 1771, Charitable
to a state, the organization may be asked
contrary to a regulation — see Form
Contributions — Substantiation and
8275-R below) that are not otherwise
by the state to provide it or to submit an
Disclosure Requirements.
adequately disclosed on the tax return.
amended return, even if the Form 990-PF
is accepted by the IRS as complete.
The disclosure is made to avoid parts of
Publications and forms are available at no
the accuracy-related penalty imposed for
Amended returns. If the organization
charge through IRS offices or by calling
disregard of rules or substantial
submits supplemental information or files
1-800-TAX-FORM (1-800-829-3676).
understatement of tax. Form 8275 is also
an amended Form 990-PF with the IRS, it
used for disclosures relating to preparer
F. Use of Form 990-PF To
must also include a copy of the
penalties for understatements due to
information or amended return to any
unrealistic positions or for willful or
Satisfy State Reporting
state with which it filed a copy of Form
reckless conduct.
990-PF.
Requirements
Form 8275-R, Regulation Disclosure
Statement. Use this form to disclose
Some states and local government units
Method of accounting. Many states
any item on a tax return for which a
will accept a copy of Form 990-PF and
require that all amounts be reported
position has been taken that is contrary to
required attachments instead of all or part
based on the accrual method of
Treasury regulations.
of their own financial report forms.
accounting.
-4-
Form 990-PF Instructions
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form 990-pf - Return Of Private Foundation Or Section 4947(a)(1) Nonexempt Charitable Trust Treated As A Private Foundation - Return Of Private Foundation Or Section 4947(a)(1) Nonexempt Charitable Trust Treated As A Private Foundation -
Financial
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 - 2010
Financial
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 - 2009
Financial
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 - 2007
Financial
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 - 2008
Financial
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
Financial
Instructions For Form 990-pf - Return Of Private Foundation Or Section 4947(a)(1) Nonexempt Charitable Trust Treated As A Private Foundation - 2001
Financial
Instructions For Form 990-pf - Return Of Private Foundation Or Section 4947(a)(1) Nonexempt Charitable Trust Treated As A Private Foundation - 2017
Financial
Related Categories
Parent category: Financial