What this notice is about We need information to complete the termination of your private foundation status. What you need to do Complete Form 8940, Request for Miscellaneous Determination. Return the completed form and correct user fee to us by the date indicated in your notice. You may want to Review the termination procedures for Private Foundations in Publication 4779, Facts about Terminating or Merging Your Exempt Organization PDF. Frequently asked questions Which organizations must file a Form 990-PF? Form 990-PF must be filed by: Exempt private foundations (section 6033(a), (b), and (c)) Taxable private foundations (section 6033(d)) Organizations that agree to private foundation status and their applications for exempt status are pending on the due date for filing Organizations that made an election under section 41(e)(6) Foundations that are making a section 507 termination Section 4947(a)(1) nonexempt charitable trusts treated as private foundations (section 6033(d)) When is Form 990-PF due? Form 990-PF is due by the 15th day of the 5th month following the close of the foundation's accounting period. For a calendar year taxpayer, Form 990-PF is due on May 15 of the following year. If any due date falls on a Saturday, Sunday, or legal holiday, the foundation can file the return on the next business day. Can I get help over the phone? If you have questions or need help completing the form, please call 877-829-5500. Personal assistance is available Monday through Friday, 7 a.m. to 7 p.m. CT. Where can I go for more information about tax-exempt organizations? For more information on tax-exempt organizations see Tax Information for Charities & Other Nonprofits or Tax Information for Private Foundations. Helpful information Publication 557, Tax Exempt Status for Your Organization PDF Publication 4221-PF, Compliance Guide for 501(c)(3) Private Foundations PDF Publication 4221-PC, Compliance Guide for 501(c)(3) Private Charities PDF Form 990-PF, Return of Private Foundation PDF Form 990, Return of Organization Exempt From Income Tax PDF Instructions for: Form 8940 PDF Form 990-PF PDF Tips for next year Review the tax-exempt organization resources at Form 990 Resources and Tools for Exempt Organizations. 도움이 필요하십니까? 귀하를 대신해 IRS와 연락하도록 타인에게 권한을 부여할 수 있습니다(영어). 저소득 납세자 클리닉(영어)으로부터 도움을 받을 수 있는지 알아보십시오. 온라인에서 필요한 정보를 찾을 수 없는 경우 통지서 및 서신 상단에 기재된 IRS 번호로 전화하십시오. 서신이나 통지서를 받지 않았다면 전화 상담을 이용하십시오. 스스로 과징금 문제를 해결할 수 없는 경우 IRS내 독립기관인 납세자 보호 서비스에 문의하십시오.
