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Instructions for Form 990-PF 2006 Tax Year

Index

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Accounting methods, I. Accounting Methods
Accounting period, H. Accounting Period
Adjusted net income, Column (c)—Adjusted Net Income
Amended return, L. Amended Return, Amended return.
Amended returns, state, Amended returns.
Annual return
Amended, L. Amended Return
Copies to state officials, G. Furnishing Copies of Form 990-PF to State Officials
Extension for filing, K. Extension of Time To File
Failure to file timely or completely, Against the organization.
Purpose of form, Purpose of form.
State reporting requirements, F. Use of Form 990-PF To Satisfy State Reporting Requirements
Termination, U. Filing Requirements During Section 507(b)(1)(B) Termination
When to file, J. When, Where, and How To File
Where to file, J. When, Where, and How To File
Which parts to complete, B. Which Parts To Complete
Assets test, Private operating foundation (section 4942(j)(3)).
Attachments, Attachments.

B

Business meals, In column (b).

C

Capital gains and losses
Basis, Basis.
Gains, Part IV—Capital Gains and Losses for Tax on Investment Income
Losses, Losses.
Charitable donation:
Substantiation of, Substantiation requirements.
Contributions, Line 25—Contributions, gifts, grants paid.
Copy of old return, Need a copy of an old return or form?
Currency, Currency and language requirements.

D

Definitions, C. Definitions
Disqualified person, C. Definitions
Distributable amount, Part XI—Distributable Amount
Foundation manager, C. Definitions
Gross investment income, Gross investment income.
Net investment income, Net investment income.
Noncharitable exempt organization, Part XVII—Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
Nonexempt charitable trust, C. Definitions
Nonoperating private foundation, C. Definitions
Private foundation, C. Definitions
Private operating foundation, C. Definitions
Program-related investment, Program-related investment.
Qualifying distributions, Part XII—Qualifying Distributions
Significant disposition, Definitions.
Substantial contraction, Definitions.
Taxable private foundation, C. Definitions
Depository methods, Depository Method of Tax Payment
Electronic deposit, Electronic Deposit Requirement
Tax deposit coupon, Deposits With Form 8109
Depreciation, Line 19—Depreciation and depletion.
Disqualified person, C. Definitions
Disregarded entity, A. Who Must File, Line 1—List of officers, directors, trustees, etc.
Dissolution, T. Liquidation, Dissolution, Termination, or Substantial Contraction
Distributable amount, Part XI—Distributable Amount

E

EFTPS, Electronic Deposit Requirement
Elections, Exception., Election., Elections., Line 7—Distributions out of corpus for 2006 pass-through distributions.
Electronic deposit, Electronic Deposit Requirement
Endowment test, Private operating foundation (section 4942(j)(3)).
Estimated tax, O. Figuring and Paying Estimated Tax
Penalty, Estimated tax penalty., Penalty.
Excise tax based on investment income
Domestic exempt private foundations, Domestic exempt private foundations.
Domestic taxable private foundations and section 4947(a)(1) nonexempt charitable trusts, Domestic taxable private foundations and section 4947(a)(1) nonexempt charitable trusts.
Foreign organizations, Foreign organizations.
Exempt operating foundation qualification, Qualification.
Extension for filing, K. Extension of Time To File

F

Failure to file timely or completely, Against the organization.
Failure to pay tax when due, N. Penalties for Not Paying Tax on Time
Federal tax deposit coupon, Deposits With Form 8109
Filing extension, K. Extension of Time To File
Foreign organizations, S. Organizations Organized or Created in a Foreign Country or U.S. Possession, D2—Foreign Organizations, Foreign organizations.
Foundation manager, C. Definitions

G

Gifts, Line 25—Contributions, gifts, grants paid.
Grants, Line 25—Contributions, gifts, grants paid.
Gross investment income, Gross investment income.
Gross profit, Lines 10a, b, c— Gross profit from sales of inventory.
Gross receipts, Gross receipts.

I

Income test, Private operating foundation (section 4942(j)(3)).
Incomplete return:
How to avoid, How to avoid filing an incomplete return.
Penalties, Against the organization.
Inventory, Lines 10a, b, c— Gross profit from sales of inventory.

L

Large organization, Large organization.
Liquidation, T. Liquidation, Dissolution, Termination, or Substantial Contraction

M

Minimum investment return, Overview.
Short tax year, Line 6—Short tax periods.

N

Net investment income, Column (b)— Net Investment Income, Net investment income., Line 27b—Net investment income.
Business meals, In column (b).
Noncharitable exempt organization, Part XVII—Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
Nonexempt charitable trust, C. Definitions, Section 4947(a)(1) nonexempt charitable trusts., Line 15—Section 4947(a)(1) trusts.
Nonoperating private foundation, C. Definitions, Nonoperating private foundations., Line 9—Income modifications.

O

Other expenses, Line 23—Other expenses.

P

Penalties:
Against responsible person, Against the responsible person.
Estimated tax, Estimated tax penalty., Penalty.
Failure to disclose quid pro quo contributions, Penalties.
Failure to file timely or completely, Against the organization.
Failure to pay timely, N. Penalties for Not Paying Tax on Time
Private foundation, C. Definitions
Private operating foundation, C. Definitions, Private operating foundations., Private operating foundation (section 4942(j)(3)).
Program services, Line 1—Program service revenue.
Program-related investment, Program-related investment., Line 1b—Program-related investments.
Public inspection, Line 13—Public inspection requirements and website address.
Relief, Relief from public inspection requirements.

Q

Qualifying distributions, Qualifying distributions., Line 9—Income modifications., Part XII—Qualifying Distributions
Amounts set aside, Line 3—Amounts set aside.
Qualifying distributions (see the instructions for Part XII for an explanation of qualifying distributions) for any year., Line 9—Income modifications.

R

Rounding, Rounding off to whole dollars.

S

Schedule B (Form 990, 990-EZ, or 990-PF), Schedule B (Form 990, 990-EZ, or 990-PF).
Self-dealing, Line 1—Self-dealing.
Signature, Signature
Significant disposition, Definitions.
Significant involvement, Part IX-A—Summary of Direct Charitable Activities
Special payment option, Special Payment Option for Small Foundations
State reporting requirements, F. Use of Form 990-PF To Satisfy State Reporting Requirements
Amended returns, Amended returns.
Substantial contraction, T. Liquidation, Dissolution, Termination, or Substantial Contraction, Definitions.
Substantial contributor, Line 10—Substantial contributors.
Support test, Private operating foundation (section 4942(j)(3)).

T

Tax payment methods:
Depository method, Depository Method of Tax Payment
Special payment option, Special Payment Option for Small Foundations
Taxable private foundation, C. Definitions, Taxable private foundations.
Termination, T. Liquidation, Dissolution, Termination, or Substantial Contraction, E—Section 507(b)(1)(A) Terminations, F—60-Month Termination Under Section 507(b)(1)(B)
Annual return, U. Filing Requirements During Section 507(b)(1)(B) Termination
Special rules, V. Special Rules for Section 507(b)(1)(B) Terminations, Privacy Act and Paperwork Reduction Act Notice.
Travel, Line 21—Travel, conferences, and meetings.

W

When to file, J. When, Where, and How To File
Extension, K. Extension of Time To File
Where to file, J. When, Where, and How To File
Which parts to complete, B. Which Parts To Complete
Who must file, A. Who Must File

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