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

Reports to the Internal Revenue Service - Expenditure Responsibility

The reports to the Internal Revenue Service by the foundation on each expenditure responsibility grant must be made each year that any part of the grant remains unexpended by the grantee at any time during the year.  The required reports must be submitted with the organization's annual return (Form 990-PF or Form 5227).  They must include the following information on each grant:

  1. The name and address of the grantee,
  2. The date and amount of the grant,
  3. The purpose of the grant,
  4. The amounts spent by the grantee (based on the most recent report received from the grantee),
  5. Whether, to the knowledge of the grantor foundation, the grantee has diverted any funds from the purpose of the grant,
  6. The dates of any reports received from the grantee, and
  7. The date and results of any verification of the grantee's reports undertaken by or at the direction of the grantor foundation.

 

 


Return to Life Cycle of a Private Foundation