Information For...

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

Presumption of Private Foundation Status

Even if an organization falls within one of the categories excluded from the definition of private foundation, it will be presumed to be a private foundation unless it gives timely notice to the Internal Revenue Service with sufficient information to establish that it is not a private foundation. An organization gives the required notice by filing Form 1023 and indicating in Part X the type of public charity status requested.

Certain organizations, including churches, public charities with annual gross receipts that are normally $5,000 or less, and nonexempt charitable trusts described in section 4947(a)(1) are excepted from this requirement.

The notification requirement applies to an organization regardless of when it was organized.  Once an organization becomes a private foundation, it continues to be treated as a private foundation, even if it is later determined not to be exempt or it is exempt under a provision other than than section 501(c)(3).  Thus, section 501(c)(3) organizations cannot avoid private foundation classification by claiming exemption under other provisions.


Return to Life Cycle of a Private Foundation