990 pf 2025

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What is the 990-PF? The 990-PF is the information return U.S. private foundations file with the Internal Revenue Service. This public document provides fiscal data for the foundation, names of trustees and officers, application information, and a complete grants list.
There is an excise tax on the net investment income of most domestic private foundations. This tax must be reported on Form 990-PF, Return of Private Foundation PDF, and must be paid annually at the time for filing that return or in quarterly estimated tax payments if the total tax for the year is $500 or more.
The 990 is a public document that you can search for on the websites for the Secretary of State or the Attorney General where the organization is incorporated. In addition, 990s are available from a variety of open source and subscription sources. You may also request them from an organization or from the IRS.
The 990-EZ and 990-N are for nonprofits who grossed less during the year (over $50,000 in total gross receipts and under $50,000 respectively). The 990-PF is for private foundations. Each form can be submitted electronically the IRS, and you must do so by the 15th day of the 5th month after your accounting period ends.
Websites of the Secretary of State or Attorney General where the organization is incorporated. Some states may make 990s and other public documents available online or upon individual request. Request them from the organization directly.
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Databases for finding a nonprofit organizations 990 filings with the IRS, other financial information, and public records. ProPublica NonProfit Explorer. NYS Charities Bureau Registry. GuideStar. Charity Navigator. Give.org Better Business Bureau Wise Giving Alliance. Great Nonprofits.
Form 990-PF is public information. As such, private foundations must make the return available for public inspection. ing to regulations, private foundations are required to provide, at a reasonable fee, photocopies of their three most recent tax returns to anyone who requests them in person or in writing.
Go to the IRSs Tax Exempt Organization Search (TEOS). There, you can search for an organization and download its latest Form 990. Look to GuideStar for help. An online service called GuideStar is like the encyclopedia of nonprofits.

irs form 990 pf 2020