Table of Contents

• Instructions for Form 990-PF - Introductory Material
  • What's New
  • Reminder
  • Photographs of Missing Children
  • Phone Help
  • How To Get Forms and Publications
    • Internet
    • IRS Tax Products CD
    • By Phone and In Person
  • IRS E-Services Make Taxes Easier
• 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, Where, and How To File
  • Electronic Filing
  • 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
    • 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?
    • 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
    • Line Instructions
  • 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
    • Basis.
    • Charitable use property.
    • Gain or loss on disposition of certain Brownfield property.
    • Reporting Transactions on Part IV
  • 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
  • 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
• Instructions for Form 990-PF - Notices
  • Privacy Act and Paperwork Reduction Act Notice.
• Index