Skip directly to page content.
Foundation Center
Home Profile Search Site Map Ask Us
About Us Locations Newsletters Press Room PND
Knowledge to build on.  
General Information
     
Disclosure Requirements
     
Finding 990-PFs Online
     
Anatomy of Form 990-PF
     
Additional Resources
     
Glossary of Terms
Demystifying the 990-PF

Disclosure Requirements

Form 990-PF is public information. As such, private foundations must make the return available for public inspection. According to regulations, private foundations are required to provide, at a reasonable fee, photocopies of their three most recent tax returns to anyone who requests them in person or in writing. Requested copies of the Form 990-PF are required to be made available on a same-day basis for walk-in requests, and within 30 days for mail-in requests. Hard copies of 990-PFs may also be requested from the Internal Revenue Service, or from a state's charity office.

These disclosure requirements are waived, however, for private foundations that make the documents widely available through the Internet. Next we will explore sources for quickly finding these documents online.

foundationcenter.org
© Foundation Center
All Rights Reserved.
Privacy Policy