Instructions for Form 990-PF |
2006 Tax Year |
This is archived information that pertains only to the 2006 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, Where, and How To File
- Where to file, J. When, Where, and How 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 2006 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 15—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 investment., Line 1b—Program-related investments.
- Public inspection, Line 13—Public inspection requirements and website 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, Privacy Act and Paperwork Reduction Act Notice.
- Travel, Line 21—Travel, conferences, and meetings.
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