Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation
Section references are to the Internal Revenue Code unless otherwise noted.
2007
Table of Contents
- Instructions for Form 990-PF - Introductory Material
- General Instructions
- A. Who Must File
- B. Which Parts To Complete
- 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
- P. Tax Payment Methods for Domestic Private Foundations
- Q. Public Inspection Requirements
- 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
- A. Who Must File
- Specific Instructions
- Completing the Heading
- Part I—Analysis of Revenue and Expenses
- Part II—Balance Sheets
- 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)
- 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
- Index
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