FORM 990-PF

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

🔰Form 990-PF Intro

A guide to the Form 990-PF’s purpose, key sections, and filing requirements.

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🔜Form 990-PF Heading

Item-by-item review of the core identifying information required in the heading.

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Form 990-PF Part I

Analysis of Revenue and Expenses: Lines, Instructions, and Related Terms.

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🔜Form 990-PF Part II

Balance Sheets: Lines, Instructions, and Related Terms.

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🔜Form 990-PF Part III

Analysis of Changes in Net Assets:
Lines, Instructions, and Related Terms.

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🔜Form 990-PF Part IV

Capital Gains and Losses for Tax on Investment Income: Questions, Instructions, and Related Terms.

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🔜Form 990-PF Part V

Excise Tax Based on Investment Income: Lines, Instructions, and Related Terms.

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🔜Form 990-PF Part VI-A

Statements Regarding Activities:
Questions, Instructions, and Related Terms.

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🔜Form 990-PF Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required: Lines, Instructions, and Related Terms.

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🔜Form 990-PF Part VII

Officers, Directors, Trustees, Foundation Managers, HPE, and Contractors: Lines, Instructions, and Related Terms.

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🔜Form 990 Part VIII-A

Summary of Direct Charitable Activities: Lines, Instructions, and Related Terms.

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🔜Form 990-PF Part VIII-B

Summary of Program-Related Investments: Lines, Instructions, and Related Terms.

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🔜 Form 990-PF Part IX

Minimum Investment Return: Lines, Instructions, and Related Terms.

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🔜 Form 990-PF Part X

Distributable Amount: Lines, Instructions, and Related Terms.

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🔜 Form 990-PF XI

Qualifying Distributions: Lines, Instructions, and Related Terms.

Explore Form 990 Schedules

🔜 Form 990-PF XII

Undistributed Income: Lines, Instructions, and Related Terms.

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🔜 Form 990-PF XIII

Private Operating Foundations: Lines, Instructions, and Related Terms.

Explore Form 990 Schedules

🔜 Form 990-PF XVI

Supplementary Information: Lines, Instructions, and Related Terms.

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🔜 Form 990-PF XV-A

Analysis of Income-Producing Activities: Lines, Instructions, and Related Terms.

Explore Form 990 Schedules

🔜 Form 990-PF XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes:
Lines, Instructions, and Related Terms.

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🔜 Form 990-PF XVI

Information Regarding Transfers to and Transactions and Relationships With Noncharitable Exempt Organizations: Lines, Instructions, and Related Terms.

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🔜 Form 990-PF

Signature Block:
Lines, Instructions, and Related Terms.

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About These Tools

Disclaimer: This website is for informational purposes only and does not constitute professional tax advice.

Source: The content in these tools (such as definitions, questions, and instructions) is from the official IRS Instructions for Form 990, 990-PF, and related schedules and is in the public domain. For the most current official version, please visit https://www.irs.gov/forms-pubs/about-form-990

Special Features & Notes
This is an evolving project, and feedback is always welcome. Please feel free to contact me.

To make the Glossary more user-friendly, the following enhancements have been added:

User-Added Notes: Italicized text indicates a cross-reference added for clarity and is not part of the official IRS instructions.
Convenience Links: References to the Internal Revenue Code (IRC) are linked to the Cornell Law School Legal Information Institute (LII) website for the full text.