[ Click for Index ]

Instructions for Form 990-PF

• 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

  • 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

Index

[ Click for Table of Contents ]

A

• Accounting methods
• Accounting period
• Adjusted net income
• Amended return
• Annual return, Amended
• Annual return, Copies to state officials
• Annual return, Purpose of form
• Annual return, State reporting requirements
• Annual return, Termination
• Annual return, When to file
• Annual return, Where to file
• Annual return, Which parts to complete
• Assets test
• Attachments

B

• Business meals

C

• Capital gains and losses, Basis
• Capital gains and losses, Gains
• Capital gains and losses, Losses
• Charitable donation, Substantiation of
• Copy of old return
• Currency

D

• Definitions
• Definitions, Disqualified person
• Definitions, Distributable amount
• Definitions, Foundation manager
• Definitions, Gross investment income
• Definitions, Net investment income
• Definitions, Noncharitable exempt organization
• Definitions, Nonexempt charitable trust
• Definitions, Nonoperating private foundation
• Definitions, Private foundation
• Definitions, Private operating foundation
• Definitions, Program-related investment
• Definitions, Qualifying distributions
• Definitions, Significant disposition
• Definitions, Substantial contraction
• Definitions, Taxable private foundation
• Depository methods, Electronic deposit
• Depository methods, Tax deposit coupon
• Depreciation
• Disregarded entity
• Disregarded entity

E

• Elections
• Elections
• Elections
• Elections
• Endowment test
• Estimated tax
• Estimated tax, Penalty
• Estimated tax, Penalty
• Excise tax based on investment income, Domestic exempt private foundations
• Excise tax based on investment income, Domestic taxable private foundations and section 4947(a)(1) nonexempt charitable trusts
• Exempt operating foundation qualification
• Extension for filing

F

• Foreign organizations
• Foreign organizations
• Foreign organizations

G

• Grants
• Gross receipts

I

• Income test
• Incomplete return, How to avoid
• Incomplete return, Penalties
• Inventory

L

• Large organization

M

• Minimum investment return
• Minimum investment return, Short tax year

N

• Net investment income
• Net investment income
• Net investment income, Business meals
• Nonexempt charitable trust
• Nonexempt charitable trust
• Nonoperating private foundation
• Nonoperating private foundation

O

• Other expenses

P

• Penalties, Against responsible person
• Penalties, Failure to disclose quid pro quo contributions
• Penalties, Failure to pay timely
• Private operating foundation
• Private operating foundation
• Program services
• Program-related investment
• Program-related investment
• Public inspection
• Public inspection, Relief

Q

• Qualifying distributions
• Qualifying distributions
• Qualifying distributions
• Qualifying distributions, Amounts set aside

R

• Rounding

S

• Schedule B (Form 990, 990-EZ, or 990-PF)
• Self-dealing
• Signature
• Significant involvement
• State reporting requirements, Amended returns
• Substantial contraction
• Substantial contributor
• Support test

T

• Tax payment methods, Depository method
• Tax payment methods, Special payment option
• Taxable private foundation
• Termination
• Termination
• Termination, Special rules
• Travel

W

• Who must file

Instructions Index | 2002 Tax Help Archives | Tax Help Archives | Home