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 7
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Must allow the individual conducting
unless it makes these documents widely
Definitions
the inspection to take notes freely during
available.
Annual returns. An annual return is an
the inspection, and
•
In-person requests for document
exact copy of the Form 990-PF that was
Must allow an individual to make photo
copies. A private foundation must
filed with the IRS including all schedules,
copies of documents at no charge but
provide copies to any individual who
attachments, and supporting documents.
only if the individual brings photocopying
makes a request in person at the private
It also includes any amendments to the
equipment to the place of inspection.
foundation’s principal, regional, or district
original return (amended return).
Determining if a site is a regional or
offices during regular business hours on
By annual returns, we mean any
district office. A regional or district office
the same day that the individual makes
annual return (defined above) that is not
is any office of a private foundation, other
the request.
more than 3 years old from the later of:
than its principal office, that has paid
Accepted delay in fulfilling an
employees whose total number of paid
1. The date the return is required to
in-person request. If unusual
hours a week are normally 120 hours or
be filed (including extensions), or
circumstances exist and fulfilling a
more. Include the hours worked by
2. The date that the return is actually
request on the same day places an
part-time (as well as full-time) employees
filed.
unreasonable burden on the private
in making that determination.
foundation, it must provide copies by the
Exemption application. An application
What sites are not considered a
earlier of:
for tax exemption includes (except as
•
regional or district office. A site is not
The next business day following the
described later):
considered a regional or district office if:
day that the unusual circumstances end,
•
Any prescribed application form (such
1. The only services provided at the
or
as Form 1023 or Form 1024),
•
site further the foundations exempt
The fifth business day after the date of
•
All documents and statements the IRS
purposes (e.g., day care, health care, or
the request.
requires an applicant to file with the form,
scientific or medical research), and
•
Any statement or other supporting
Examples of unusual circumstances
2. The site does not serve as an office
document submitted in support of the
include:
for management staff, other than
•
application, and
Receipt of a volume of requests (for
managers who are involved only in
•
Any letter or other document issued by
document copies) that exceeds the
managing the exempt function activities at
the IRS concerning the application.
private foundations daily capacity to make
the site.
copies,
An application for tax exemption does
•
Requests received shortly before the
What if the private foundation does not
not include:
maintain a permanent office? If the
end of regular business hours that require
•
Any application for tax exemption filed
an extensive amount of copying, or
private foundation does not maintain a
before July 15, 1987, unless the private
•
Requests received on a day when the
permanent office, it will comply with the
foundation filing the application had a
organization’s managerial staff capable of
public inspection by office visitation
copy of the application on July 15, 1987,
fulfilling the request is conducting official
requirement by making the annual returns
or
duties (e.g., student registration or
and exemption application available at a
•
Any material that is not available for
attending an off-site meeting or
reasonable location of its choice. It must
public inspection under section 6104.
convention) instead of its regular
permit public inspection:
•
Within a reasonable amount of time
administrative duties.
Who Must Make the Annual
after receiving a request for inspection
Returns and Exemption
Use of local agents for providing
(normally, not more than 2 weeks), and
•
copies. A private foundation may use a
Application Available for Public
At a reasonable time of day.
local agent to handle in-person requests
Inspection?
Optional method of complying. If a
for document copies. If a private
The foundation’s annual returns and
private foundation that does not have a
foundation uses a local agent, it must
exemption application must be made
permanent office wishes not to allow an
immediately provide the local agent’s
available to the public by the private
inspection by office visitation, it may mail
name, address, and telephone number to
foundation itself and by the IRS.
a copy of the requested documents
the requester.
instead of allowing an inspection.
How Does a Private Foundation
The local agent must:
However, it must mail the documents
•
Make Its Annual Returns and
Be located within reasonable proximity
within 2 weeks of receiving the request
to the principal, regional, or district office
Exemption Application
and may charge for copying and postage
where the individual makes the request,
only if the requester consents to the
Available for Public Inspection?
and
charge.
•
A private foundation must make its annual
Provide document copies within the
Private foundations with a
returns and exemption application
same time frames as the private
permanent office but limited or no
available in 2 ways:
foundation.
•
hours. Even if a private foundation has a
By office visitation, and
•
permanent office but no office hours or
Written requests for document copies.
By providing copies or making them
very limited hours during certain times of
If a private foundation receives a written
widely available.
the year, it must still meet the office
request for a copy of its annual returns or
Public Inspection by Office
visitation requirement. To meet this
exemption application (or parts of these
requirement during those periods when
documents), it must give a copy to the
Visitation
office hours are limited or not available,
requester. However, this rule only applies
A private foundation must make its annual
follow the rules above under, What if the
if the request:
returns and exemption application
•
private foundation does not maintain a
Is addressed to a private foundation’s
available for public inspection without
permanent office?
principal, regional, or district office,
charge at its principal, regional, and
•
Is delivered to that address by mail,
district offices during regular business
Public Inspection —Providing
electronic mail (email), facsimile (fax), or
hours.
Copies
a private delivery service approved by the
Conditions that may be set for public
A private foundation must provide copies
IRS (see Where To File in the Instructions
inspection at the office. A private
of its annual returns or exemption
for Form 990-T for a list), and
•
foundation:
application to any individual who makes a
Gives the address to which the
•
May have an employee present,
request for a copy in person or in writing
document copies should be sent.
-7-
Form 990-PF Instructions
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