Federal housing law
2025 Inst 990-PF (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 3 chapters · 53 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 990-PF
Overview- Future Developments
- What’s New
- Reminders
- Photographs of Missing Children
- Phone Help
- IRS e-Services Makes Taxes Easier
- B. Which Parts To Complete
▸General Instructions
Overview- A. Who Must File
- C. Definitions
- D. Other Forms You May Need To File
- E. Useful Publications
- F. Use of Form 990-PF To Satisfy State Reporting Requirements
- G. Furnishing Copies of Form 990-PF to State Officials
- H. Accounting Period
- I. Accounting Methods
- J. When and How To File
- K. Extension of Time To File
- L. Amended Return
- M. Penalty for Failure To File Timely, Completely, or Correctly
- N. Additions to Tax for Not Paying Tax on Time
- O. Figuring and Paying Estimated Tax
- P. Tax Payment Methods for Domestic Private Foundations
- Q. Public Inspection Requirements
- R. Disclosures Regarding Certain Information and Services Furnished
- S. Organizations Organized or Created in a Foreign Country
- T. Liquidation, Dissolution, Termination, or Substantial Contraction
- U. Section 507(b)(1)(B) Termination—Notice and Filing Requirements
- V. Payment of Section 4940 Tax During Section 507(b)(1)(B) Termination
- W. Rounding, Currency, and Attachments
▸Part IV doesn't apply to foreign organizations.
Overview- Part V. Excise Tax Based on Investment Income (Section 4940(a), 4940(b), or 4948)
- Part VI-A. Statements Regarding Activities
- Part VI-B. Statements Regarding Activities for Which Form 4720 May Be Required
- Part VII. Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Em…
- Part VIII-A. Summary of Direct Charitable Activities
- Part VIII-B. Summary of Program-Related Investments
- Part IX. Minimum Investment Return
- Part X. Distributable Amount
- Part XI. Qualifying Distributions
- Part XII. Undistributed Income
- Part XIII. Private Operating Foundations
- Part XIV. Supplementary Information
- Part XV-A. Analysis of Income-Producing Activities
- Part XV-B. Relationship of Activities to the Accomplishment of Exempt Purposes
- Part XVI. Information Regarding Transfers to and Transactions and Relationships With Noncharit…
- Part XVI is used to report direct and indirect transfers to (line 1a)