During its existence, a private foundation has numerous interactions with the IRS - from filing an application for recognition of tax-exempt status, to filing required annual information returns, to making changes in its mission and purpose. The IRS provides information, explanations, guides, forms, and publications on these subjects - they are available through this IRS website. The illustration below provides an easy-to-use way of linking to the documents most foundations will need as they proceed through the phases of their "life cycle." You can also view a graphica l depictionPDF of the chart, with links to our website. Starting Out Types of Foundations Private Operating Foundations Exempt Operating Foundations Grant-Making Foundations Organizing Documents Required Provisions Sample Organizing Documents Bylaws Required Provisions Annual Accounting Period State Law Requirements Employer Identification Number Application FormPDF InstructionsPDF On-Line EIN Application Charitable Registration and Solicitation Initial State Registration Periodic State Reporting State Charity Offices Help from the IRS Applying to IRS Requirements for Exemption - 501(c)(3) Organizations Application Forms Exemption Application User Fee Power of Attorney Disclosure of Applications Help from the IRS Application Process Step by Step Customer Account Services Publication 4220PDF, Applying for 501(c)(3) Tax-Exempt Status Publication 557PDF, Tax-Exempt Status for Your Organization IRS Processing While You Wait Rulings and Determination Letters Required Filings Annual Exempt Organization Return Requirements for Filing Power of Attorney Unrelated Business Income Tax Requirements for filing Form 990-TPDF Form 990-T instructionsPDF Estimated tax Form 990-WPDF Exceptions and Exclusions Publication 598PDF, Tax on Unrelated Business Income of Exempt Organizations Employment Taxes Requirement to Pay Exceptions and Exclusions Worker Classification Forms and Publications Help from the IRS Customer Account Services Publication 4221-PFPDF, Compliance Guide for 501(c)(3) Private Foundations Publication 557PDF, Tax-Exempt Status for Your Organization Ongoing Compliance Jeopardizing Exemption Inurement/Private Benefit Lobbying/Political Activity Not Filing Annual Return Private Foundation Excise Taxes Tax on Net Investment Income Self-Dealing Failure to Distribute Income Excess Business Holdings Jeopardizing Investments Taxable Expenditures Substantiation and Disclosure of Charitable Contributions Charitable Contributions Publication 1771PDF, Charitable Contributions - Substantiation and Disclosure Requirements Written Acknowledgements Quid Pro Quo Contributions Charity Auctions Noncash Contributions Donor ( Form 8283PDF) Donee ( Form 8282PDF) Publication 561PDF, Determining the Value of Donated Property Public Disclosure Requirements Retirement Plan Information for Exempt Organizations Help from the IRS Customer Account Services Publication 4221-PFPDF, Compliance Guide for 501(c)(3) Private Foundations Publication 557PDF, Tax-Exempt Status for Your Organization Significant Events Reporting Changes to IRS Private Letter Rulings and Determination Letters IRS Audits Potential Examination Consequences Examination Procedures Power of Attorney Termination of Private Foundation Private Foundation Termination Procedures Help from the IRS
