Providing copies of Form 990-PF


The foundation managers of a private foundation (except certain foreign organizations) must provide a copy of the annual return to the Attorney General of:

  1. Any state required to be listed on its Form 990-PF,
  2. The state in which the main office of the foundation is located,
  3. The state in which the foundation was incorporated or created, or
  4. Any state that requests it.

The annual return must be sent to the Attorney General of these states at the same time it is filed with the Internal Revenue Service. A copy of the Form 4720, if any, filed by the foundation for the year must be attached to each copy of Form 990-PF sent to state officers.

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