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Instructions for Form 990-PF (2003)
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.
2003
Table of Contents
Instructions for Form 990-PF - Introductory Material
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
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
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
Paperwork Reduction Act Notice
Instructions for Form 990-PF - Additional Material
Index
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