Index

A

Accounting methods, I. Accounting Methods
Accounting period, H. Accounting Period
Adjusted net income, Column (c). Adjusted Net Income
Amended return, L. Amended Return, Amended return.
Amended returns, state, Amended returns.
Annual return
Amended, L. Amended Return
Copies to state officials, G. Furnishing Copies of Form 990-PF to State Officials
Extension for filing, K. Extension of Time To File
Failure to file timely or completely, Against the organization.
Purpose of form, Purpose of form.
State reporting requirements, F. Use of Form 990-PF To Satisfy State Reporting Requirements
Termination, U. Section 507(b)(1)(B) Termination—Notice and Filing Requirements
When to file, J. When, Where, and How To File
Where to file, J. When, Where, and How To File
Which parts to complete, B. Which Parts To Complete
Assets test, Private operating foundation (section 4942(j)(3)).
Attachments, Attachments.
Attorney, Paid Preparer Authorization

B

Bank account, Line 16. Foreign Accounts.
Business meals, In column (b).

D

Definitions, C. Definitions
Disqualified person, C. Definitions
Distributable amount, Part XI. Distributable Amount
Foundation manager, C. Definitions
Gross investment income, Gross investment income.
Net investment income, Net investment income.
Noncharitable exempt organization, Part XVII. Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
Nonexempt charitable trust, C. Definitions
Nonoperating private foundation, C. Definitions
Private foundation, C. Definitions
Private operating foundation, C. Definitions
Program-related investment, Program-related investment.
Qualifying distributions, Part XII. Qualifying Distributions
Significant disposition, Definitions.
Substantial contraction, Definitions.
Taxable private foundation, C. Definitions
Depository methods
Electronic deposit, Electronic Deposit Requirement
Depreciation, Line 19. Depreciation and depletion.
Disqualified person, C. Definitions
Disregarded entity, A. Who Must File, Line 1. List of officers, directors, trustees, etc.
Dissolution, T. Liquidation, Dissolution, Termination, or Substantial Contraction
Distributable amount, Part XI. Distributable Amount

E

EFTPS, Electronic Deposit Requirement
Elections, Exception., Election., Elections., Line 7. Distributions out of corpus for 2013 pass-through distributions.
Electronic deposit, Electronic Deposit Requirement
Electronic Filing, Electronic Filing
Endowment test, Private operating foundation (section 4942(j)(3)).
Estimated tax, O. Figuring and Paying Estimated Tax
Penalty, Estimated tax penalty., Penalty.
Excise tax based on investment income
Domestic exempt private foundations, Domestic exempt private foundations.
Domestic taxable private foundations and section 4947(a)(1) nonexempt charitable trusts, Domestic taxable private foundations and section 4947(a)(1) nonexempt charitable trusts.
Foreign organizations, Foreign organizations.
Exempt operating foundation qualification, Qualification.
Extension for filing, K. Extension of Time To File

H

How To Get Forms and Publications, How To Get Forms and Publications

M

Minimum investment return, Overview.
Short tax year, Line 6. Short tax periods.

O

Other expenses, Line 23. Other expenses.

P

Paid preparer,
Penalties
Against responsible person, Against the responsible person.
Estimated tax, Estimated tax penalty., Penalty.
Failure to disclose quid pro quo contributions, Penalties.
Failure to file timely or completely, Against the organization.
Failure to pay timely, N. Penalties for Not Paying Tax on Time
Photographs of missing children, Photographs of Missing Children
Private foundation, C. Definitions
Private operating foundation, C. Definitions, Private operating foundations., Private operating foundation (section 4942(j)(3)).
Program services, Line 1. Program service revenue.
Program-related investment, Program-related investment., Line 1b. Program-related investments.
Public inspection, Line 13. Public inspection requirements and website address.
Relief, Relief from public inspection requirements.
Publications
Pub. 947, Practice Before the IRS and Power of Attorney, Paid Preparer Authorization

Q

Qualifying distributions, Qualifying distributions., Line 9. Income modifications., Part XII. Qualifying Distributions
Amounts set aside, Line 3. Amounts set aside.
Qualifying distributions (see the instructions for Part XII for an explanation of qualifying distributions) for any year., Line 9. Income modifications.

W

When to file, J. When, Where, and How To File
Extension, K. Extension of Time To File
Where to file, J. When, Where, and How To File
Which parts to complete, B. Which Parts To Complete
Who must file, A. Who Must File

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