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Form 990-PF, Part I, was revised in 2004 to reflect Notice 2004-35, 2004-19, I.R.B. 889, available at www.irs.gov/irb/2004-35_IRB/index.html regarding distributions received by private foundations from split interest trusts. Distributions received by a private foundation from an estate or trust, including split interest trusts, will not retain its character in the hands of the private foundation for the purposes of computing the private foundation's net investment income. Also, Part XI was revised in 2004 to reflect Notice 2004-36, 2004-19, I.R.B. 889, available at www.irs.gov/irb/2004-36_IRB/index.html concerning the treatment of certain distributions from split interest trusts described in section 4947(a)(2). Distributions from split interests trusts are no longer included in figuring a private foundation's distributable amount.
For prior years within the statute of limitations, and for which a refund of section 4940 taxes paid is requested, private foundations must file an amended Form 990-PF. Write “Filed pursuant to Notice 2004-35” at the top of the first page.
To request a refund of section 4942 taxes paid, a private foundation must file an amended Form 990-PF and an amended Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code, for each year with a schedule showing the corrected amount of section 4942 liability. The front page of the returns should be marked “Filed pursuant to Notice 2004-36.” See General Instruction L of Form 990-PF for more information on filing amended returns.
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