G. Furnishing Copies of Form 990-PF to State Officials

If required under applicable state law, the foundation managers must furnish a copy of Form 990-PF and Form 4720 (if applicable) to the Attorney General of:

• Each state required to be listed in Part VI-A, line 8a;

• The state in which the foundation's principal office is located; and

• The state in which the foundation was incorporated or created.

A copy of the annual return must be sent to the Attorney General at the same time the annual return is filed with the IRS.

Other requirements. If the Attorney General or other appropriate state official of any state requests a copy of the annual return, the foundation managers must comply with the request.

Exceptions. These rules don't apply to any foreign foundation that, from the date of its creation, has received at least 85% of its support (excluding gross investment income) from sources outside the United States. See S. Organizations Organized or Created in a Foreign Country , later, for other exceptions that affect this type of organization.

Coordination with state reporting requirements. If the foundation managers submit a copy of Form 990-PF and Form 4720 (if applicable) to a state Attorney General to satisfy a state reporting requirement, they don't have to furnish a second copy to that Attorney General to comply with the Internal Revenue Code requirements discussed in this section.

If there is a state reporting requirement to file a copy of Form 990-PF with a state official other than the Attorney General (for instance, the Secretary of State), then the foundation managers must also send a copy of the Form 990-PF and Form 4720 (if applicable) to the Attorney General of that state if required under applicable state law.