2025›Instructions for Form 990-PF
General Instructions
2025 Inst 990-PF (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Purpose of form. Form 990-PF is used:
To figure the tax based on investment income, and
To report charitable distributions and activities. Also, Form 990-PF serves as a substitute for the section 4947(a)(1) nonexempt charitable trust's income tax return, Form 1041, U.S. Income Tax Return for Estates and Trusts, when the trust has no taxable income.
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