Foundation Center @ TCCL
Forms 990 and 990-PF: FAQs
A 990 is the IRS form filed annually by public charities The IRS uses this form to assess compliance with the Internal Revenue Code. The form lists organization assets, receipts, expenditures and compensation of officers.
The IRS form 990-PF is filed annually by private foundations. The IRS uses this form to assess compliance with the Internal Revenue Code. The form lists organization assets, receipts, expenditures, compensation of directors and officers, and a list of grants awarded during the previous year.
The Foundation Center offers answers to some of the most frequently asked questions about Forms 990 & 990-PF.
- What are Forms 990-PF and where can I find them?
- Where can I find help in interpreting the information provided on the IRS Form 990-PF?
- Where can I find historical tax returns and annual reports for foundations?
- How can I obtain copies of a public charity's IRS Form 990?
- Where can I find help in interpreting the information provided on the IRS Form 990?
- What are the disclosure requirements for private foundations filing the Form 990-PF?
GuideStar.org provides access to Forms 990 and 990-PF for over 850,000 nonprofit organizations. Please note: registration on the site is required and free. Subscriptions are available. Various subscription levels provide access to differing amounts of information.
IRS.gov Annual Exempt Organization Information Returns provides information about public charity and private foundation annual filings with the IRS. Descriptions and definitions of the forms and what type of organization must file are included.
BOOKS
990
Handbook: a line by line approach / Blazek, Jody. New York: Wiley,
2001.
(343.73066 B614n 2001)