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• Organizations that agree to private foundation status and whose applications for exempt status are pending on the due date for filing Form 990-PF.

• Complete all applicable line items.

• Answer “Yes,” “No,” or “N/A” (not applicable) to each question on the return.

• Make an entry (including a zero when appropriate) on all total lines.

• Organizations that claim private foundation status, haven't yet applied for exempt status, and whose applications aren’t yet untimely under section 508(a) for retroactive recognition of exemption.

• Organizations that made an election under section 41(e)(6) (D)(iv).

• Private foundations that are making a section 507(b) termination.

• Section 4947(a)(1) nonexempt charitable trusts treated as private foundations (section 6033(d)).

Tip: Include on the foundation's return the financial and other information of any disregarded entity owned by the foundation. See Regulations sections 301.7701-1 through 3 for information on the classification of certain business organizations, including an eligible entity that is disregarded as an entity separate from its owner (disregarded entity).

Other section 4947(a)(1) nonexempt charitable trusts. Section 4947(a)(1) nonexempt charitable trusts not treated as private foundations don't file Form 990-PF. However, they may need to file Form 990, Return of Organization Exempt From Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From Income Tax. With either of these forms, the trust must also file Schedule A (Form 990 or 990-EZ), Public Charity Status and Public Support, and other required schedules. See the Form 990 and Form 990-EZ instructions.