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What this notice is about
We need information to complete the termination of your private foundation status.
What you need to do
- Visit Pay.gov and create an account or log in if you already have one.
- Complete and submit the items below by the date indicated on your notice:
- Form 8940, Request for Miscellaneous Determination, and
- The correct user fee.
You may want to
Review the termination procedures for private foundations in Publication 4779, Facts about Terminating or Merging Your Exempt Organization PDF.
Frequently asked questions
Form 990-PF must be filed by:
- Exempt private foundations (section 6033(a), (b), and (c))
- Taxable private foundations (section 6033(d))
- Organizations that agree to private foundation status and their applications for exempt status are pending on the due date for filing
- Organizations that made an election under section 41(e)(6)
- Foundations that are making a section 507 termination
- Section 4947(a)(1) nonexempt charitable trusts treated as private foundations (section 6033(d))
Form 990-PF is due by the 15th day of the 5th month following the close of the foundation's accounting period. For a calendar year taxpayer, Form 990-PF is due on May 15 of the following year. If any due date falls on a Saturday, Sunday, or legal holiday, the foundation can file the return on the next business day.
You can find additional information about how to submit Form 8940 at Pay.gov - Form 8940 Request for Miscellaneous Determination, including information about file size limits. If your PDF file exceeds the 15MB limit, remove any items over the limit and contact IRS Customer Accounts Services at 877-829-5500 for assistance on how to submit the removed items. Help is available Monday through Friday, 7 a.m. to 7 p.m. CT.
For more information on tax-exempt organizations see Tax Information for Charities & Other Nonprofits or Tax Information for Private Foundations.
Helpful information
- Publication 557, Tax Exempt Status for Your Organization PDF
- Publication 4221-PF, Compliance Guide for 501(c)(3) Private Foundations PDF
- Publication 4221-PC, Compliance Guide for 501(c)(3) Private Charities
- Form 990-PF, Return of Private Foundation PDF
- Form 990, Return of Organization Exempt From Income Tax PDF
- Instructions for:
Tips for next year
Review the tax-exempt organization resources at Form 990 Resources and Tools for Exempt Organizations.
Need help?
- You can authorize someone to contact the IRS on your behalf.
- See if you qualify for help from a Low Income Taxpayer Clinic.
- If you can’t find what you need online, call the IRS number on your notice or letter. If you didn’t receive a letter or notice, use telephone assistance.
- If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.