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 8
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30How and when a written request is
paid before providing a copy of the
How does a private foundation make
fulfilled.
its annual returns and exemption
requested document.
•
Requested document copies must be
application widely available? A private
What is a reasonable fee? A fee is
mailed within 30 days from the date the
foundation’s annual returns and/or
reasonable only if it is no more than the
private foundation receives the request.
exemption application is widely available
per-page copying fee charged by the IRS
•
Unless other evidence exists, a request
if it meets all four of the following
for providing copies, plus no more than
or payment that is mailed is considered to
requirements:
the actual postage costs incurred to
be received by the private foundation 7
1. The internet posting requirement —
provide the copies.
days after the postmark date.
This is met if:
•
What forms of payment must the
•
If an advance payment is required,
The document is posted on a World
private foundation accept? The form of
copies must be provided within 30 days
Wide Web page that the private
payment depends on whether the request
from the date payment is received.
foundation establishes and maintains, or
•
for copies is made in person or in writing.
•
If the private foundation requires
The document is posted as part of a
payment in advance and it receives a
Cash and money order must be
database of like documents of other
request without payment or with
accepted for in-person requests for
tax-exempt organizations on a World
insufficient payment, it must notify the
document copies. The private foundation,
Wide Web page established and
requester of the prepayment policy and
if it wishes, may accept additional forms
maintained by another entity.
the amount due within 7 days from the
of payment.
2. Additional posting information
date it receives the request.
requirement — This is met if:
Certified check, money order, and
•
•
A request that is transmitted to the
The World Wide Web page through
either personal check or credit card must
private foundation by email or fax is
which the document is available clearly
be accepted for written requests for
considered received the day the request
informs readers that the document is
document copies. The private foundation,
is transmitted successfully.
available and provides instructions for
if it wishes, may accept additional forms
•
Requested documents can be emailed
downloading the document;
of payment.
•
instead of the traditional method of
After it is downloaded and viewed,
Other fee information. If a private
mailing if the requester consents to this
the web document exactly reproduces the
foundation provides a requester with
method.
image of the annual returns or exemption
notice of a fee and the requester does not
application as it was originally filed with
A document copy is considered as
pay the fee within 30 days, it may ignore
the IRS, except for any information
provided on the:
the request.
•
permitted by statute to be withheld from
Postmark date,
If a requester’s check does not clear
•
public disclosure; and
Private delivery date,
•
•
on deposit, it may ignore the request.
Any individual with access to the
Registration date for certified or
Internet can access, download, view, and
If a private foundation does not require
registered mail,
•
print the document without special
prepayment and the requester does not
Postmark date on the sender’s receipt
computer hardware or software required
prepay, the private foundation must
for certified or registered mail, or
•
for that format (except software that is
receive consent from the requester if the
Day the email is successfully
readily available to members of the public
copying and postage charge
transmitted (if the requester agreed to this
without payment of any fee) and without
exceeds $20.
method).
payment of a fee to the private foundation
Private foundations subject to a
Requests for parts of a document
or to another entity maintaining the web
harassment campaign. If the IRS
copy. A person can request all or any
page.
determines that a private foundation is
specific part or schedule of the annual
3. Reliability and accuracy
being harassed, it is not required to
returns or exemption application and the
requirements — To meet this, the entity
comply with any request for copies that it
private foundation must fulfill their request
maintaining the World Wide Web page
reasonably believes is part of the
for a copy.
must:
harassment campaign.
•
Have procedures for ensuring the
Can an agent be used to provide
A group of requests for a private
reliability and accuracy of the document
copies? A private foundation can use an
foundation’s annual returns or exemption
that it posts on the page;
agent to provide document copies for the
•
application is indicative of a harassment
Take reasonable precautions to
written requests it receives. However, the
campaign if the requests are part of a
prevent alteration, destruction, or
agent must provide the document copies
single coordinated effort to disrupt the
accidental loss of the document when
under the same conditions that are
operations of the private foundation rather
posted on its page; and
imposed on the private foundation itself.
•
than to collect information about it.
Correct or replace the document if a
Also, if an agent fails to provide the
posted document is altered, destroyed, or
See Regulations section
documents as required, the private
lost.
301.6104(d)-3 for more information.
foundation will continue to be subject to
4. Notice requirement — To meet this,
penalties.
Requests that may be disregarded
a private foundation must notify any
without IRS approval. A private
Example. The ABC Foundation
individual requesting a copy of its annual
foundation may disregard any request for
retained an agent to provide copies for all
returns and/or exemption application
copies of all or part of any document
written requests for documents. However,
where the documents are available
beyond the first two received within any
ABC Foundation received a request for
(including the Internet address). If the
30-day period or the first four received
document copies before the agent did.
request is made in person, the private
within any 1-year period from the same
The deadline for providing a response
foundation must notify the individual
individual or the same address.
is referenced by the date that the ABC
immediately. If the request is in writing, it
Making the Annual Returns and
Foundation received the request and not
must notify the individual within 7 days of
when the agent received it. If the agent
Exemption Application Widely
receiving the request.
received the request first, then a
Available
response would be referenced to the date
Penalties
A private foundation does not have to
that the agent received it.
provide copies of its annual returns and/or
A penalty may be imposed on any person
Can a fee be charged for providing
its exemption application if it makes these
who does not make the annual returns
copies? A private foundation may
documents widely available. However, it
(including all required attachments to
charge a reasonable fee for providing
must still allow public inspection by office
each return) or the exemption application
copies. Also, it can require the fee to be
visitation.
available for public inspection according
-8-
Form 990-PF Instructions
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