Reporting guide
Private Foundation Reporting Requirements
Every private foundation files Form 990-PF, regardless of size — plus Form 990-T if it earns unrelated business income.
Always check the IRS site directly for the latest filing requirements.
Filing deadlines
Form 990-PF is due on the 15th day of the 5th month after the tax year ends — see the due-date table for your fiscal year. Foundations can take an automatic 6-month extension with Form 8868, though any excise tax due is still payable by the original date. Filing late without an extension starts a per-day penalty.
Form 990-PF
All private foundations are required to file Form 990-PF, regardless of gross receipts. It reports financial activities, grants, and compensation.
- Form name
- 990-PF — Return of Private Foundation
- Used by
- Private foundations
- When required
- If the 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)
Unrelated business income — Form 990-T
Required if your organization has $1,000 or more of unrelated business income for the tax year, in addition to Form 990-PF.
- 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)