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If you are filing Form 990-PF because you no longer meet a public support test under sections 509(a)(1) and 170(b)(1)(A)(vi) or section 509(a)(2) and you have not previously filed Form 990-PF, write PRIOR PC in the top right corner of page 1 of your return. Before filing Form 990-PF for the first time, you may want to go to www.irs.gov/eo for the latest information and filing tips to confirm you are no longer a publicly supported organization.
Charitable trusts that became private foundations by virtue of section 1241(c) of the Pension Protection Act of 2006 must file Form 990-PF for taxable years beginning on or after January 1, 2008. Such organizations must file a paper Form 990-PF and write “ Notice 2008-6 status change ” at the top of Form 990-PF. See Notice 2008-6 for more information.
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
If you have questions and/or need help completing this form, please call 1-877-829-5500. This toll-free telephone service is available Monday through Friday.
You can access the IRS website 24 hours a day, 7 days a week at www.irs.gov to:
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Download forms, instructions, and publications,
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Order IRS products online,
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See answers to frequently asked tax questions,
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Search publications online by topic or keyword,
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Send us comments or request help via email, or
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Sign up to receive local and national tax news by email.
You can order Publication 1796, IRS Tax Products DVD, and obtain:
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Current-year forms, instructions, and publications.
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Prior-year forms, instructions, and publications.
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Tax Map: an electronic research tool and finding aid.
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Tax Law frequently asked questions.
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Tax Topics from the IRS telephone response system.
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Internal Revenue Code – Title 26
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Fill-in, print, and save features for most tax forms.
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Internal Revenue Bulletins.
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Toll-free and email technical support.
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The DVD is released twice during the year.
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The first release will ship the beginning of January 2009.
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The final release will ship the beginning of March 2009.
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Purchase the DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to purchase the DVD for $30 (plus a $6 handling fee).
Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier.
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You can e-file your Form 990-PF; Form 940 and 941 employment tax returns; Form 1099 and other information returns. Visit www.irs.gov/efile for details.
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You can pay taxes online or by phone using the free Electronic Federal Tax Payment System (EFTPS). Visit www.eftps.gov or call 1-800-555-4477 for details. Electronic Funds Withdrawal (EFW) from a checking or savings account is also available to those who file electronically.
For the most up-to-date tax information, please visit us at www.irs.gov/formspubs/index.html and select Highlights of Recent Tax Changes under the Important changes section.
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