Form 990-PF: Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation

Annual information return for private foundations reporting financial data, grants and contributions paid, and compliance with distribution requirements.

Download Form 990-PF PDF About on IRS.gov Instructions PDF

Who Files This Form?

All domestic private foundations, regardless of size, and Section 4947(a)(1) nonexempt charitable trusts treated as private foundations.

Key Fields

Revenue
Expenses
Net investment income
Minimum investment return
Distributable amount
Qualifying distributions

Filing Deadlines

Due Date

15th day of 5th month after fiscal year end (May 15 for calendar year)

With Extension

6-month automatic extension with Form 8868

Late Filing Penalty

Penalty of $20/day (up to $10,000) for failure to file; additional excise tax penalties for failure to distribute minimum amounts.

Related Forms

Form 990

Return of Organization Exempt From Income Tax

Form 990-T

Exempt Organization Business Income Tax Return

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