Reminders

Pub. 15-T. Pub. 15-T, Federal Income Tax Withholding Methods, contains the federal income tax withholding tables that were previously provided in Pubs. 15 and 15-A and explains how to use the tables.

Initial Form 990-PF by former public charity. If you are filing Form 990-PF because you no longer meet a public support test under section 509(a)(1) and you haven't previously filed Form 990-PF, check Initial return of a former public charity in Item G of the Heading section on page 1 of your return. Before filing Form 990-PF for the first time, you may want to go to IRS.gov/EO for

Instructions for Form 990-PF (2025) Catalog Number 11290Y Jan 15, 2026 Department of the Treasury Internal Revenue Service www.irs.gov

the latest information and filing tips to confirm you are no longer a publicly supported organization.

Automatic revocation. Most tax-exempt organizations are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS, or to submit a Form 990-N e-Postcard to the IRS. For information on the exception requirement, visit IRS.gov/Annual Exempt Organizations: Who Must File . If a tax-exempt private foundation fails to file an annual return as required for 3 consecutive years, it will automatically lose its tax-exempt status and will become a taxable private foundation. See M. Penalty for Failure To File Timely, Completely, or Correctly, later.

Don’t include social security numbers on publicly dis- closed forms. Because the IRS is required to publicly disclose the organization's annual information returns, social security numbers shouldn't be included on this form. Documents subject to disclosure include schedules and attachments filed with the form.