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Instructions for Form 990-PF

• Changes To Note
• Photographs of Missing Children
• Phone Help
• How To Get Forms and Publications
  • Personal Computer
  • CD-ROM
  • By Phone and In Person
• General Instructions
  • A. Who Must File
  • B. Which Parts To Complete
    • Sequencing Chart To Complete the Form
  • C. Definitions
  • D. Other Forms You May Need To File
  • E. Useful Publications
  • F. Use of Form 990-PF To Satisfy State Reporting Requirements
  • G. Furnishing Copies of Form 990-PF to State Officials
  • H. Accounting Period
  • I. Accounting Methods
  • J. When and Where To File
  • K. Extension of Time To File
  • L. Amended Return
  • M. Penalty for Failure To File Timely, Completely, or Correctly
  • N. Penalties for Not Paying Tax on Time
  • O. Figuring and Paying Estimated Tax
    • Special Rules
  • P. Tax Payment Methods for Domestic Private Foundations
    • Depository Method of Tax Payment
      • Electronic Deposit Requirement
      • Deposits With Form 8109
    • Special Payment Option for Small Foundations
  • Q. Public Inspection Requirements
    • Definitions
    • Who Must Make the Annual Returns and Exemption Application Available for Public Inspection?
    • How Does a Private Foundation Make Its Annual Returns and Exemption Application Available for Public Inspection?
      • Public Inspection by Office Visitation
      • Public Inspection - Providing Copies
      • Making the Annual Returns and Exemption Application Widely Available
      • Penalties
    • Requirements Placed on the IRS
  • R. Disclosures Regarding Certain Information and Services Furnished
  • S. Organizations Organized or Created in a Foreign Country or U.S. Possession
  • T. Liquidation, Dissolution, Termination, or Substantial Contraction
  • U. Filing Requirements During Section 507(b)(1)(B) Termination
  • V. Special Rules for Section 507(b)(1)(B) Terminations
  • W. Rounding, Currency, and Attachments
• Specific Instructions
  • Completing the Heading
    • Name and Address
    • A - Employer Identification Number
    • B - Telephone Number
    • D2 - Foreign Organizations
    • E - Section 507(b)(1)(A) Terminations
    • F - 60-Month Termination Under Section 507(b)(1)(B)
    • H - Type of Organization
    • I - Fair Market Value of All Assets
  • Part I - Analysis of Revenue and Expenses
    • Column Instructions
      • Column (a) - Revenue and Expenses per Books
      • Column (b) - Net Investment Income
      • Column (c) - Adjusted Net Income
      • Column (d) - Disbursements for Charitable Purposes
    • Line Instructions
      • Net Amounts
  • Part II - Balance Sheets
    • Lines 24 Through 30 - Net Assets or Fund Balances
  • Part III - Analysis of Changes in Net Assets or Fund Balances
  • Part IV - Capital Gains and Losses for Tax on Investment Income
  • Part V - Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
  • Part VI - Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948)
    • General Rules
    • Tax Computation
    • Line 6 - Credits/Payments
  • Part VII-A - Statements Regarding Activities
  • Part VII-B - Activities for Which Form 4720 May Be Required
  • Part VIII - Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees, and Contractors
  • Part IX-A - Summary of Direct Charitable Activities
  • Part IX-B - Summary of Program-Related Investments
  • Part X - Minimum Investment Return
  • Part XI - Distributable Amount
  • Part XII - Qualifying Distributions
  • Part XIII - Undistributed Income
  • Part XIV - Private Operating Foundations
  • Part XV - Supplementary Information
  • Part XVI-A - Analysis of Income-Producing Activities
  • Part XVI-B - Relationship of Activities to the Accomplishment of Exempt Purposes
  • Part XVII - Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
  • Signature
• Paperwork Reduction Act Notice

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Index

[Click for Table of Contents]

A

• Accounting methods
• Accounting period
• Adjusted net income
• Annual return
• Annual return
• Annual return
• Annual return
• Annual return
• Annual return
• Annual return
• Annual return
• Assets test
• Attachments

B

• Business meals

C

• Capital gains and losses
• Capital gains and losses
• Capital gains and losses
• Charitable donation:
• Copy of old return
• Currency

D

• Definitions:
• Definitions:
• Definitions:
• Definitions:
• Definitions:
• Definitions:
• Definitions:
• Definitions:
• Definitions:
• Definitions:
• Definitions:
• Definitions:
• Definitions:
• Definitions:
• Definitions:
• Definitions:
• Depository methods
• Depository methods
• Depreciation
• Disregarded entity
• Disregarded entity

E

• Elections
• Elections
• Elections
• Elections
• Endowment Test
• Estimated tax
• Estimated tax
• Estimated tax
• Excise tax based on investment income
• Excise tax based on investment income
• Exempt operating foundation qualification
• Extension for filing

F

• Foreign organizations
• Foreign organizations
• Foreign organizations

G

• Grants
• Gross Receipts

I

• Income test
• Incomplete Return
• Incomplete Return
• Inventory

L

• Large Organization

M

• Minimum investment return
• Minimum investment return

N

• Net investment income
• Net investment income
• Net investment income
• Nonexempt charitable trust
• Nonexempt charitable trust
• Nonoperating private foundation
• Nonoperating private foundation

O

• Other expenses

P

• Penalties:
• Penalties:
• Penalties:
• Private operating foundation
• Private operating foundation
• Program Services
• Program-related investment
• Program-related investment
• Public inspection
• Public inspection

Q

• Qualifying distributions
• Qualifying distributions
• Qualifying distributions
• Qualifying distributions

R

• Rounding

S

• SFAS No. 116
• SFAS No. 116
• SFAS No. 116
• SFAS No. 116
• SFAS No. 117
• Schedule B
• Self-dealing
• Signature
• Significant involvement
• State reporting requirements
• Substantial contraction
• Substantial Contribution
• Support test

T

• Tax payment methods:
• Tax payment methods:
• Tax payment methods:
• Taxable private foundation
• Termination
• Termination
• Termination
• Travel

W

• Who must file

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