Instructions For Form 990-Pf - Return Of Private Foundation Or Section 4947(A)(1) Nonexempt Charitable Trust Treated As A Private Foundation - 2017 Page 10
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38name, address, and telephone number to
returns or exemption application, and the
Private foundations subject to a har-
the requester.
private foundation must fulfill the person's
assment campaign. If the IRS
request for a copy.
The local agent must:
determines that a private foundation is
Be located within reasonable proximity
being harassed, it isn't required to comply
Can an agent be used to provide
to the principal, regional, or district office
with any request for copies that it
copies? A private foundation can use an
where the individual makes the request;
reasonably believes is part of the
agent to provide document copies for the
and
harassment campaign.
written requests it receives. However, the
Provide document copies within the
agent must provide the document copies
A group of requests for a private
same time frames as the private
under the same conditions imposed on the
foundation's annual returns or exemption
foundation.
private foundation itself. Also, if an agent
application is indicative of a harassment
fails to provide the documents as required,
campaign if the requests are part of a
Written requests for document copies.
the private foundation will continue to be
single coordinated effort to disrupt the
If a private foundation receives a written
subject to penalties.
operations of the private foundation rather
request for a copy of its annual returns or
than to collect information about it.
exemption application (or parts of these
Example. The ABC Foundation
documents), it must give a copy to the
See Regulations section 301.6104(d)-3
retained an agent to provide copies for all
requester. However, this rule only applies
for more information.
written requests for documents. However,
if the request:
ABC Foundation received a request for
Requests that may be disregarded
Is addressed to a private foundation's
document copies before the agent did.
without IRS approval. A private
principal, regional, or district office;
The deadline for providing a response
foundation may disregard any request for
Is delivered to that address by mail,
is referenced by the date the ABC
copies of all or part of any document
electronic mail (email), facsimile (fax), or a
Foundation received the request and not
beyond the first two received within any
private delivery service approved by the
when the agent received it. If the agent
30-day period or the first four received
IRS (see Private delivery services, earlier);
received the request first, then a response
within any 1-year period from the same
and
would be referenced to the date the agent
individual or the same address.
Gives the address to which the
received it.
document copies should be sent.
Making the Annual Returns and
Can a fee be charged for providing
How and when a written request is
copies? A private foundation may charge
Exemption Application Widely
fulfilled. Requested document copies
a reasonable fee for providing copies.
Available
must be mailed within 30 days from the
Also, it can require the fee to be paid
date the private foundation receives the
A private foundation doesn't have to
before providing a copy of the requested
request.
provide copies of its annual returns and/or
document.
Unless other evidence exists, a mailed
its exemption application if it makes these
What is a reasonable fee? A fee is
request or payment is considered to be
documents widely available. However, it
reasonable only if it is no more than the
received by the private foundation 7 days
must still allow public inspection by office
per-page copying fee charged by the IRS
after the postmark date.
visitation.
for providing copies, plus no more than the
If an advance payment is required,
How does a private foundation make
actual postage costs incurred to provide
copies must be provided within 30 days
its annual returns and exemption ap-
the copies.
from the date payment is received.
plication widely available? A private
What forms of payment must the
foundation's annual returns and/or
If the private foundation requires
private foundation accept? The form of
exemption application is widely available if
payment in advance and it receives a
payment depends on whether the request
it meets all four of the following
request without payment or with
for copies is made in person or in writing.
requirements.
insufficient payment, it must notify the
Cash and money order must be
requester of the prepayment policy and
1. Internet posting requirement—This
accepted for in-person requests for
the amount due within 7 days from the
is met if:
date it receives the request.
document copies. The private foundation,
The document is posted on the
if it wishes, may accept additional forms of
foundation's website, or
A request that is transmitted to the
payment.
The document is posted as part of a
private foundation by email or fax is
database of like documents of other
Certified check, money order, and
considered received the day the request is
tax-exempt organizations on a website
transmitted successfully.
either personal check or credit card must
established and maintained by another
be accepted for written requests for
Requested documents can be emailed
entity.
document copies. The private foundation,
instead of the traditional method of mailing
if it wishes, may accept additional forms of
2. Additional posting information
if the requester consents to this method.
payment.
requirement—This is met if:
A document copy is considered as
The website through which the
provided on the:
Other fee information. If a private
document is available clearly informs
Postmark date,
foundation provides a requester with
readers that the document is available and
Private delivery date,
notice of a fee and the requester doesn't
provides instructions for downloading the
pay the fee within 30 days, the private
Registration date for certified or
document;
registered mail,
foundation may ignore the request.
After it is downloaded and viewed, the
Postmark date on the sender's receipt
If a requester's check doesn't clear on
web document exactly reproduces the
for certified or registered mail, or
deposit, the private foundation may ignore
image of the annual returns or exemption
Day the email is successfully
the request.
application as it was originally filed with
transmitted (if the requester agreed to this
If a private foundation doesn't require
the IRS, except for any information
method).
prepayment and the requester doesn't
permitted by statute to be withheld from
Requests for parts of a document
prepay, the private foundation must
public disclosure; and
copy. A person can request all or any
receive consent from the requester if the
Any individual with access to the
copying and postage charge exceeds $20.
specific part or schedule of the annual
Internet can access, download, view, and
Form 990-PF Instructions
-10-
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