Instructions for Form 990-PF - Introductory Material


Future Developments

For the latest information about developments related to Form 990-PF and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form990pf.

What's New

2013 Significant Changes

  1. In the General Instructions, significant revisions have been made to Part B. Which Parts to Complete, and Parts U and V (relating to section 507(b)(1)(B) terminations).

  2. Completing the Heading, Item G, instructions provide guidance for former publicly supported organizations filing their first return as a private foundation.

  3. Part VII-A, Statements Regarding Activities, line 11 instructions require attachments to state whether controlled entities are excess business holdings.

  4. Part IX-B, Summary of Program Related Investments, instructions clarify the reporting of program-related investments.

  5. Part XV, Supplementary Information, line 3 instructions set forth codes to use for foundation status of recipients, and clarify circumstances under which grants are reported.

Reminders

If you are filing Form 990-PF because you no longer meet a public support test under section 509(a)(1) and you have not previously filed Form 990-PF, check Initial return of a former public charity in Item G of the Heading section on 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.

Most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS, or to submit a Form 990-N e-Postcard to the IRS. If an organization fails to file an annual return or notice as required for 3 consecutive years, it will automatically lose its tax-exempt status. See General Instruction M.

Do not include Social Security numbers on publicly disclosed forms. Because the IRS is required to publicly disclose the organization's annual information returns, Social Security numbers should not be included on this form. Documents subject to disclosure include schedules and attachments filed with the form.

Photographs of Missing Children

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.

Phone Help

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.

IRS e-Services Makes Taxes Easier

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.

  • You can e-file your Form 990-PF, Form 940 and 941 employment tax returns, and Forms 1099 and other information returns. Visit www.irs.gov/efile for details.

  • 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.


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