Part VIII-A (summary of direct charitable activities) Part VII (information about officers, directors, trustees, foundation managers, highly paid employees, and contractors) Part VI-B (statements regarding activities for which Form 4720 may be required)Īll foreign foundations described in section 4948(b) need not complete line 2 Part VI-A (statements regarding activities)Īll foreign foundations described in section 4948(b) need not complete lines 6 and 8, and in line 10 foreign foundations don't list persons who aren't U.S. Part V (excise tax based on investment income)Īll except (1) organizations electing private foundation status under section 41(e)(6)(D), (2) foreign taxable foundations, and (3) foreign nonexempt charitable trusts Part IV (capital gains and losses for tax on investment income)Īll except foreign foundations line 3 must be completed only by foundations that must complete Part I, column (c) Part III (analysis of changes in net assets or fund balances) Part II (balance sheets), column (c) (end-of-year fair market value)Īll foundations with at least $5,000 in assets per books at some time during tax year other foundations complete only line 16 Part II (balance sheets), columns (a) and (b) (beginning and end-of-year book value) Only foundations claiming operating foundation status, foundations (not described in section 4948(b)) that derive income from a charitable activity and claim a qualifying distribution for net losses from the activity, and domestic 501(c)(3) foundations that maintain a common fund as described in section 170(b)(1)(F)(iii) Part I (analysis of revenues and expenses), column (c) (adjusted net income)
Part I (analysis of revenues and expenses), column (b) (net investment income)Īll except (1) foreign taxable foundations, and (2) foreign nonexempt charitable trusts foreign 501(c)(3) foundations need not complete line 7 (capital gain net income) or expense lines
Part I (analysis of revenues and expenses), columns (a) (revenue and expenses per books) and (d) (disbursements for charitable purposes)
Intervalo pf how to#
See How to avoid filing an incomplete return, earlier, for information on what to do if a part or an item doesn't apply.įoundations Which Must Complete This Part Some parts of the form listed below don't apply to some filers.
0 kommentar(er)
