Instructions For Form 990-Pf - Return Of Private Foundation Or Section 4947(A)(1) Nonexempt Charitable Trust Treated As A Private Foundation - 2017 Page 36
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38Column (b). Enter the exempt
information entered in this block will be
Use the Internal Revenue Code,
category of the organization; for example,
publicly disclosed. For more information
regulations, or other official guidance.
“501(c)(4).”
about PTINs, visit the IRS website at
View Internal Revenue Bulletins (IRBs)
IRS.gov/PTIN.
published in the last few years.
Column (c). In most cases, a simple
Sign up to receive local and national tax
description, such as “common directors”
Paid Preparer Authorization
news by email.
or “auxiliary of reporting organization” will
Get information on starting and
On the “Sign Here” line, check “Yes” if the
be sufficient. If you need more space,
operating a private foundation.
IRS can contact the paid preparer who
enter “See Attached” in column (c) and
signed the return to discuss the return.
use an attached sheet to describe the
Paperwork Reduction Act Notice. We
This authorization applies only to the
relationship. If you are entering more than
ask for the information on this form to carry
individual whose signature appears in the
one organization on line 2, identify which
out the Internal Revenue laws of the
Paid Preparer Use Only section of Form
organization you are describing on the
United States. You are required to give us
990-PF. It doesn't apply to the firm, if any,
attached sheet.
the information. We need it to ensure that
shown in that section.
you are complying with these laws and to
By checking “Yes” to this box, the
Signature
allow us to figure and collect the right
organization is authorizing the IRS to
amount of tax.
The return must be signed by the
contact the paid preparer to answer any
You aren't required to provide the
president, vice president, treasurer,
questions that arise during the processing
information requested on a form that is
assistant treasurer, chief accounting
of the return. The organization is also
subject to the Paperwork Reduction Act
officer, or other corporate officer (such as
authorizing the paid preparer to:
unless the form displays a valid OMB
tax officer) who is authorized to sign. A
Give the IRS any information missing
control number. Books or records relating
receiver, trustee, or assignee must sign
from the return;
to a form or its instructions must be
any return that he or she is required to file
Call the IRS for information about
retained as long as their contents may
for a corporation. If the return is filed for a
processing the return; and
become material in the administration of
trust, it must be signed by the authorized
Respond to certain IRS notices about
any Internal Revenue law. The rules
trustee or trustees. Sign and date the form
math errors, offsets, and return
governing the confidentiality of Form
and fill in the signer's title.
preparation.
990-PF are covered in section 6104.
If an officer or employee of the
The organization isn't authorizing the
organization prepares the return, the Paid
paid preparer to bind the organization to
The time needed to complete and file
Preparer Use Only area should remain
anything or otherwise represent the
this form will vary depending on individual
blank. If someone prepares the return
organization before the IRS.
circumstances. The estimated average
without charge, that person shouldn't sign
time is:
The authorization will automatically end
the return.
no later than the due date (excluding
Recordkeeping
140 hr., 37 min.
. . . . . . . .
extensions) for filing of the organization's
Note. A paid preparer must sign original
Form 990-PF for its next tax year. If the
or amended return by rubber stamp,
Learning about the law or
organization wants to expand the paid
mechanical device, or computer software
the form
28 hr., 15 min.
. . . . . . . . . . . . .
preparer's authorization or revoke it before
program.
it ends, see Pub. 947, Practice Before the
Preparing the form
33 hr., 39 min.
. . . . .
IRS and Power of Attorney.
Paid Preparer
Copying, assembling,
Check “No” if the IRS should contact
and sending the form to
the organization listed in the Heading
Generally, anyone who is paid to prepare
the IRS
32 min.
. . . . . . . . . . . . .
rather than the paid preparer.
the return must sign the return and fill in
the other blanks in the Paid Preparer Use
Only area. An employee of the filing
How To Get Forms and
If you have comments concerning the
organization isn't a paid preparer.
Publications
accuracy of these time estimates or
The paid preparer must:
suggestions for making this form simpler,
Sign the return in the space provided
Internet
we would be happy to hear from you. You
for the preparer's signature;
can send us comments from
IRS.gov/
You can access the IRS website at
Enter the preparer information;
FormComment. Or you can send your
IRS.gov 24 hours a day, 7 days a week to
Enter the preparer tax identification
comments to Internal Revenue Service,
do the following.
number (PTIN); and
Tax Forms and Publications Division,
E-file returns, including Form 990-PF.
Give a copy of the return to the
1111 Constitution Ave. NW, IR-6526,
Download forms, including talking tax
organization, in addition to the copy to be
Washington, DC 20224. Don't send the
forms, instructions, and publications. You
filed with the IRS.
form to this address. Instead, see General
can download items from the IRS website
Instruction J. When, Where, and How To
Enter the paid preparer's PTIN,
at IRS.gov/FormsPubs.
not his or her social security
File, earlier.
!
Order IRS products online.
number (SSN), in the “PTIN” box
Research your tax questions.
CAUTION
in the paid preparer's block. Because this
Search publications online by topic or
form is publicly disclosable, any
keyword.
Form 990-PF Instructions
-36-
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