During its existence, a private foundation has numerous interactions with the IRS - from filing an application for recognition of tax-exempt status, to filing required annual information returns, to making changes in its mission and purpose. The IRS provides information, explanations, guides, forms, and publications on these subjects - they are available through this IRS website. The illustration below provides an easy-to-use way of linking to the documents most foundations will need as they proceed through the phases of their "life cycle." You can also view a graphica l depiction PDF of the chart, with links to our website. Starting out Types of Foundations Private Operating Foundations Exempt Operating Foundations Grant-Making Foundations Organizing Documents Required Provisions Sample Organizing Documents Bylaws Annual Accounting Period State Law Requirements Employer Identification Number Application Form PDF Instructions PDF On-Line EIN Application Charitable Registration and Solicitation Initial State Registration Periodic State Reporting State Charity Offices Help from the IRS Applying to IRS Requirements for Exemption - 501(c)(3) Organizations Application Forms Exemption Application User Fee Power of Attorney Disclosure of Applications Help from the IRS Application Process Step by Step Customer Account Services Publication 4220, Applying for 501(c)(3) Tax-Exempt Status PDF Publication 557, Tax-Exempt Status for Your Organization PDF IRS Processing While You Wait Rulings and Determination Letters Required filings Annual Exempt Organization Return Requirements for Filing Power of Attorney Unrelated Business Income Tax Requirements for filing Form 990-T PDF Form 990-T instructions PDF Estimated tax Exceptions and Exclusions Publication 598, Tax on Unrelated Business Income of Exempt Organizations PDF Employment Taxes Requirement to Pay Exceptions and Exclusions Worker Classification Forms and Publications Help from the IRS Customer Account Services Publication 4221-PF, Compliance Guide for 501(c)(3) Private Foundations PDF Publication 557, Tax-Exempt Status for Your Organization PDF Ongoing compliance Jeopardizing Exemption Inurement/Private Benefit Lobbying/Political Activity Not Filing Annual Return Private Foundation Excise Taxes Tax on Net Investment Income Self-Dealing Failure to Distribute Income Excess Business Holdings Jeopardizing Investments Taxable Expenditures Substantiation and Disclosure of Charitable Contributions Charitable Contributions Publication 1771, Charitable Contributions - Substantiation and Disclosure Requirements PDF Written Acknowledgements Quid Pro Quo Contributions Charity Auctions Noncash Contributions Donor (Form 8283 PDF) Donee (Form 8282 PDF) Publication 561, Determining the Value of Donated Property PDF Public Disclosure Requirements Retirement Plan Information for Exempt Organizations Help from the IRS Customer Account Services Publication 4221-PF, Compliance Guide for 501(c)(3) Private Foundations PDF Publication 557, Tax-Exempt Status for Your Organization PDF Significant events Reporting Changes to IRS Private Letter Rulings and Determination Letters IRS Audits Potential Examination Consequences Examination Procedures Power of Attorney Termination of Private Foundation Private Foundation Termination Procedures Help from the IRS
