In addition to the information required when filing a return, the granting foundation must make available to the IRS at the foundation's main office each of the following items: A copy of the agreement covering each expenditure responsibility grant made during the year, A copy of each report received during the tax year from each grantee on any expenditure responsibility grant, and A copy of each report made by the grantor's personnel or independent auditors of audits or other investigations during the tax year concerning any expenditure responsibility grant. Return to Lifecycle of a private foundation
