Fill out Form 990-PF (Return of Private Foundation) online
Form 990-PF is the annual information return filed by private foundations, regardless of their financial size. It reports the foundation's assets, income, expenses, grants, and compliance with the tax rules that apply specifically to private foundations.
How to fill out Form 990-PF (Return of Private Foundation)
Complete the analysis of revenue and expenses
Enter the foundation's revenue from contributions, interest, dividends, rents, and other sources in Part I. Report all operating and administrative expenses, and calculate net investment income.
Report balance sheet and investment details
Complete Part II (Balance Sheets) with beginning-of-year and end-of-year amounts for all assets, liabilities, and net assets. Provide details about investments in securities, land, buildings, and other assets in Part III.
Calculate the excise tax and minimum distribution
Compute the excise tax on net investment income in Part VI. Calculate the minimum investment return and distributable amount in Parts X and XI to ensure the foundation meets its required annual distributions.
Report qualifying distributions and grants
List all grants paid, approved for future payment, and program-related investments in Part XV. Detail the amount, recipient, and purpose of each grant. Report total qualifying distributions in Part XII.
Complete supplemental information and sign
Answer the questions about the foundation's activities and governance in Part VII-A and VII-B. Disclose any transfers, transactions, or relationships with other organizations. Sign and file the return.
About Form 990-PF (Return of Private Foundation)
Who needs this form
All domestic and foreign private foundations exempt under Section 501(c)(3), including nonexempt charitable trusts treated as private foundations. Unlike public charities, private foundations must file Form 990-PF regardless of their gross receipts or total assets.
Where to submit
File with the IRS by the 15th day of the 5th month after the end of the foundation's accounting period. Extensions are available using Form 8868. Electronic filing is required for private foundations with assets of $10 million or more.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Failing to meet the minimum distribution requirement (approximately 5% of net investment assets annually)
- Not properly calculating the excise tax on net investment income (Part VI)
- Omitting required information about grants and recipients in Part XV
- Not disclosing self-dealing transactions involving disqualified persons
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What is the minimum distribution requirement for private foundations?
Private foundations must distribute approximately 5% of the fair market value of their net investment assets each year as qualifying distributions (grants, program-related investments, and reasonable administrative expenses). Failure to meet this requirement results in an excise tax on the undistributed amount, starting at 30% of the shortfall.
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