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For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Advance Approval of Private Foundation Grants: Supervision of grants

To be approved in advance, a foundation’s grant procedure must provide for proper follow-up by the foundation to determine whether grantees have performed the activities that the grants are intended to finance and have not diverted grant funds away from the original purposes of the grant.  A procedure meets this requirement if::

  • Periodic progress reports must be made to the foundation, at least once a year, to determine whether grantees have performed the activities the grants are intended to finance,
  • When these reports are not made or there are other indications that grants are not being used as intended, the foundation must investigate and take corrective action, and
  • The foundation must keep records relating to all grants to individuals, including--

a.  Information obtained to evaluate potential grantees,
b.  Identification of grantees, including any relationship of the grantee to the foundation that makes the grantee a disqualified person,
c.  Amount and purpose of each grant, and
d.  Follow-up information, including required annual reports and investigation of jeopardized grants.

Additional information :

 


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