Private Foundation Reporting Requirements
Always visit the IRS site directly for the latest information about filing requirements.
Filing Deadlines
Form 990-PF is due on the 15th day of the 5th month after the tax year ends. Private foundations can request an automatic 6-month extension using Form 8868.
Form 990-PF
All private foundations are required to file Form 990-PF, regardless of gross receipts. Reports financial activities, grants, and compensation.
- Form Name
- 990-PF (Return of Private Foundation)
- Used By
- Private foundations
- When Required
- If organization is classified as a private foundation
- Filing Deadline
- 15th day of 5th month after tax year ends
- Extension Available
- Yes, via Form 8868 (6 months)
Form 990-T
Required if your organizaiton has $1,000 or more of unrelated business income for the tax year.
- Form Name
- 990-T (Exempt Organization Business Income Tax Return)
- Used By
- Organizations with unrelated business income
- Filing Threshold
- Gross unrelated business income over $1,000
- Filing Deadline
- 15th day of 5th month after tax year ends
- Extension Available
- Yes, via Form 8868 (6 months)