The foundation managers of a private foundation (except certain foreign organizations) must provide a copy of the annual return to the Attorney General of:
- Any state required to be listed on its Form 990-PF,
- The state in which the main office of the foundation is located,
- The state in which the foundation was incorporated or created, or
- Any state that requests it.
The annual return must be sent to the Attorney General of these states at the same time it is filed with the Internal Revenue Service. A copy of the Form 4720, if any, filed by the foundation for the year must be attached to each copy of Form 990-PF sent to state officers.