Instructions for Form 990-PF |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Accounting methods, I. Accounting Methods
- Accounting period, H. Accounting Period
- Adjusted net income, Column (c)—Adjusted Net Income
- Amended return, L. Amended Return, Amended return.
- Amended returns, state, Amended returns.
- Annual return
-
- Amended, L. Amended Return
- Copies to state officials, G. Furnishing Copies of Form 990-PF to State Officials
- Extension for filing, K. Extension of Time To File
- Failure to file timely or completely, Against the organization.
- Purpose of form, Purpose of form.
- State reporting requirements, F. Use of Form 990-PF To Satisfy State Reporting Requirements
- Termination, U. Filing Requirements During Section 507(b)(1)(B) Termination
- When to file, J. When and Where To File
- Where to file, J. When and Where To File
- Which parts to complete, B. Which Parts To Complete
- Assets test, Private operating foundation (section 4942(j)(3)).
- Attachments, Attachments.
D
- Definitions, C. Definitions
-
- Disqualified person, C. Definitions
- Distributable amount, Part XI—Distributable Amount
- Foundation manager, C. Definitions
- Gross investment income, Gross investment income
- Net investment income, Net investment income
- Noncharitable exempt organization, Part XVII—Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt
Organizations
- Nonexempt charitable trust, C. Definitions
- Nonoperating private foundation, C. Definitions
- Private foundation, C. Definitions
- Private operating foundation, C. Definitions
- Program-related investment, Program-related investment.
- Qualifying distributions, Part XII—Qualifying Distributions
- Significant disposition, Definitions.
- Substantial contraction, Definitions.
- Taxable private foundation, C. Definitions
- Depository methods, Depository Method of Tax Payment
-
- Electronic deposit, Electronic Deposit Requirement
- Tax deposit coupon, Deposits With Form 8109
- Depreciation, Line 19—Depreciation and depletion.
- Disqualified person, C. Definitions
- Disregarded entity, A. Who Must File, Line 1—List of officers, directors, trustees, etc.
- Dissolution, T. Liquidation, Dissolution, Termination, or Substantial Contraction
- Distributable amount, Part XI—Distributable Amount
E
- EFTPS, Electronic Deposit Requirement
- Elections, Exception., Election., Elections., Line 7—Distributions out of corpus for 2003 pass-through distributions.
- Electronic deposit, Electronic Deposit Requirement
- Endowment test, Private operating foundation (section 4942(j)(3)).
- Estimated tax, O. Figuring and Paying Estimated Tax
-
- Penalty, Estimated tax penalty., Penalty.
- Excise tax based on investment income
-
- Domestic exempt private foundations, Domestic exempt private foundations.
- Domestic taxable private foundations and section 4947(a)(1) nonexempt charitable trusts, Domestic taxable private foundations and section 4947(a)(1) nonexempt charitable trusts.
- Foreign organizations, Foreign organizations.
- Exempt operating foundation qualification, Qualification.
- Extension for filing, K. Extension of Time To File
G
- Gifts, Line 25—Contributions, gifts, grants paid.
- Grants, Line 25—Contributions, gifts, grants paid.
- Gross investment income, Gross investment income
- Gross profit, Lines 10a, b, c—Gross profit from sales of inventory.
- Gross receipts, Gross receipts.
N
- Net investment income, Column (b)—Net Investment Income, Net investment income, Line 27b—Net investment income.
-
- Business meals, In column (b),
- Noncharitable exempt organization, Part XVII—Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt
Organizations
- Nonexempt charitable trust, C. Definitions, Section 4947(a)(1) nonexempt charitable trusts, Line 13—Section 4947(a)(1) trusts.
- Nonoperating private foundation, C. Definitions, Nonoperating private foundations., Line 9—Income modifications.
P
- Penalties:
-
- Against responsible person, Against the responsible person.
- Estimated tax, Estimated tax penalty., Penalty.
- Failure to disclose quid pro quo contributions, Penalties.
- Failure to file timely or completely, Against the organization.
- Failure to pay timely, N. Penalties for Not Paying Tax on Time
- Private foundation, C. Definitions
- Private operating foundation, C. Definitions, Private operating foundations., Private operating foundation (section 4942(j)(3)).
- Program services, Line 1—Program service revenue.
- Program-related investment, Program-related investments., Program-related investment., Line 1b—Program-related investments.
- Public inspection, Line 11—Public inspection requirements and web site address.
-
- Relief, Relief from public inspection requirements.
S
- Schedule B (Form 990, 990–EZ, or 990–PF), Schedule B (Form 990, 990–EZ, or 990–PF).
- Self-dealing, Line 1—Self-dealing.
- Signature, Signature
- Significant disposition, Definitions.
- Significant involvement, Part IX-A—Summary of Direct Charitable Activities
- Special payment option, Special Payment Option for Small Foundations
- State reporting requirements, F. Use of Form 990-PF To Satisfy State Reporting Requirements
-
- Amended returns, Amended returns.
- Substantial contraction, T. Liquidation, Dissolution, Termination, or Substantial Contraction, Definitions.
- Substantial contributor, Line 10—Substantial contributors.
- Support test, Private operating foundation (section 4942(j)(3)).
T
- Tax payment methods:
-
- Depository method, Depository Method of Tax Payment
- Special payment option, Special Payment Option for Small Foundations
- Taxable private foundation, C. Definitions, Taxable private foundations
- Termination, T. Liquidation, Dissolution, Termination, or Substantial Contraction, E—Section 507(b)(1)(A) Terminations, F—60-Month Termination Under Section 507(b)(1)(B)
-
- Annual return, U. Filing Requirements During Section 507(b)(1)(B) Termination
- Special rules, V. Special Rules for Section 507(b)(1)(B) Terminations
- Travel, Line 21—Travel, conferences, and meetings.
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