Part VI-A. Statements Regarding — 2025 Inst 990-PF (PDF)

Each question in this section must be answered “Yes,” “No,” or “N/A”.

Line 1b. “Political purposes” include, but aren't limited to, directly or indirectly accepting contributions or making payments

to influence the selection, nomination, election, or appointment of any individual to any federal, state, or local public office or office in a political organization, or the election of Presidential or Vice Presidential electors, whether or not the individual or electors are actually selected, nominated, elected, or appointed.

Line 3. A “conformed copy” of an organizational document is one that agrees with the original document and all its amendments. If copies aren't signed, attach a written declaration signed by an officer authorized to sign for the organization, certifying that they are complete and accurate copies of the original documents.

Line 4a. See Pub. 598, Tax on Unrelated Business Income of Exempt Organizations, for a description of unrelated business income and Form 990-T filing requirements for foundations having such income.

Line 6. For a private foundation to be exempt from income tax, its governing instrument must include provisions that require it to act or refrain from acting so as not to engage in an act of self-dealing (section 4941) or subject the foundation to the taxes imposed by sections 4942 (failure to distribute income), 4943 (excess business holdings), 4944 (investments that jeopardize charitable purpose), and 4945 (taxable expenditures). A private foundation may satisfy these section 508(e) requirements either by express language in its governing instrument or by application of state law that imposes the above requirements on the foundation or treats these requirements as being contained in the governing instrument. If an organization claims it satisfies the requirements of section 508(e) by operation of state law, the provisions of state law must effectively impose the section 508(e) requirements on the organization. See Rev. Rul. 2024-10, 2024-22 I.R.B. 1240. However, if the state law doesn't apply to a governing instrument that contains mandatory directions conflicting with any of its requirements and the organization has such mandatory directions in its governing instrument, then the organization hasn't satisfied the requirements of section 508(e) by the operation of that legislation.

Line 6 doesn't apply to foreign foundations described in section 4948(b).

Line 8a. In the space provided, list all states:

To which the organization reports in any way about its organization, assets, or activities; and
With which the organization has registered (or which it has otherwise notified in any manner) that it intends to be, or is, a charitable organization or that it is, or intends to be, a holder of property devoted to a charitable purpose.

Attach a separate list if you need more space. Line 8 doesn't apply to foreign foundations described in section 4948(b).

Line 8b. If the organization hasn't furnished a copy of its Form 990-PF to the Attorney General (or the person designated) of each state required to be listed in the response to line 8a, then explain in an attached statement why not. If the Attorney General (or the person designated) won't accept such filings, then so state.

Line 9. If the organization claims status as a private operating foundation for 2025 and, in fact, meets the private operating foundation requirements for that year (as reflected in Part XIII), any excess distributions carryover from 2024 or prior years may not be carried over to 2025 or any year after 2025 even if it doesn't meet the private operating foundation requirements. See Part XII. Undistributed Income, later.

24 Instructions for Form 990-PF (2025)

Line 10. Substantial contributors. If you answer “Yes,” attach a schedule listing the names and addresses of all persons who became substantial contributors during the year.

The term “substantial contributor” means any person whose contributions or bequests, during the current tax year and prior tax years, total more than $5,000 and are more than 2% of the total contributions and bequests received by the foundation from its creation through the close of its tax year. An individual is treated as making all contributions and bequests made by the individual's spouse (section 507(d)(2)(B)(iii)). In the case of a trust, the term “substantial contributor” also means the creator of the trust (section 507(d)(2)(A)).

The term “person” includes individuals, trusts, estates, partnerships, associations, corporations, and other exempt organizations.

Each contribution or bequest must be valued at fair market value on the date it was received.

Any person who is a substantial contributor on any date will remain a substantial contributor for all later periods.

However, a person will cease to be a substantial contributor with respect to any private foundation if:

The person, and all related persons, made no contributions to the foundation during the 10-year period ending with the close of the tax year;
The person, or any related person, was never the foundation's manager during this 10-year period; and
The aggregate contributions made by the person, and related persons, are determined by the IRS to be insignificant compared to the aggregate amount of contributions to the foundation by any other person and the appreciated value of contributions held by the foundation.

The term “related person” includes any other person who would be a disqualified person because of a relationship with the substantial contributor (section 4946). When the substantial contributor is a corporation, the term also includes any officer or director of the corporation. The term “substantial contributor” doesn't include public charities (organizations described in section 509(a)(1), (2), or (3)).

A foreign foundation described in section 4948(b) should report only substantial contributors that are U.S. citizens.

Line 11. Controlled entities. Answer “Yes” if at any time during the tax year the foundation owned a controlled entity. A controlled entity is an entity in which the foundation owns more than 50% of the:

Stock (by vote or value) in a corporation,
Interest (of profit or capital) in a partnership, or
Beneficial interest of any other entity.

The foundation must apply section 318 in determining its ownership of stock in a corporation and use similar principles in determining its ownership interests in other entities.

List of controlled entities. If at any time during the tax year the foundation was the controlling organization of a controlled entity under section 512(b)(13), list the name, address, and EIN of each controlled entity and stating whether the controlled entity is an excess business holding.

Attached schedule for transfers to controlled entities. If at any time during the tax year, the foundation made any loans or transfers to a corporation, partnership, or other entity, which it controlled within the meaning of section 512(b)(13), attach a schedule using the format provided in the sample schedule, Line 11—Example A Statement of Information Regarding Transfers to a Controlled Entity , later. In column (c), describe

each loan or transfer. In column (d), enter the amount for each loan or transfer to each controlled entity.

Attached schedule for transfers from controlled entities. If at any time during the tax year, the foundation received any transfers of funds or payments from a controlled entity within the meaning of section 512(b)(13), attach a schedule using the format provided in the sample schedule, Line 11—Example B Statement of Information Regarding Transfers From a Controlled Entity , later. In column (c), describe each transfer or payment received, including payment of interest, annuities, royalties, rents, dividends, fees, or other payments for services, contributions to capital, and loans. In column (d), enter the amount of each loan or transfer from each controlled entity.

Note: For both schedules, if additional space is needed, make a copy of the schedule, and enter one total amount on the first page of the schedule.

Line 12. Distribution to a donor-advised fund. If a distribution was made from the foundation to a donor-advised fund over which the foundation or a disqualified person had advisory privileges, then in an attachment state whether the foundation treated any distribution to a donor-advised fund as a qualifying distribution, and explain how the distributions will be used to accomplish a purpose described in section 170(c)(2)(B).

Line 13. Public inspection requirements and website ad- dress. All domestic private foundations (including section 4947(a)(1) nonexempt charitable trusts treated as private foundations) are subject to the public inspection requirements. See Q. Public Inspection Requirements, earlier, for information on making the foundation's annual returns and exemption application available for public inspection.

Enter the foundation's website address if the foundation has a website. Otherwise, enter “N/A.”

Line 15. Section 4947(a)(1) trusts. Section 4947(a)(1) nonexempt charitable trusts that file Form 990-PF instead of Form 1041 must complete this line. The trust should include exempt-interest dividends received from a mutual fund or other regulated investment company as well as tax-exempt interest received directly.

Line 16. Foreign accounts. Answer “Yes” if either (1) or (2) below applies.

At any time during the calendar year ending with or within the foundation's tax year, the foundation had an interest in, or signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account); and

a. The combined value of all such accounts was more than $10,000 at any time during the calendar year; and

b. The accounts weren't with a U.S. military banking facility operated by a U.S. financial institution.

The foundation owns more than 50% of the stock in any corporation that would answer “Yes” to item 1 above.

If “Yes,” electronically file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), with the Department of the Treasury using the FinCEN's BSA E-Filing System. Because FinCEN Form 114 isn't a tax form, don't file it with Form 990-PF.

Go to www.fincen.gov for more information.

Caution: If you are required to file FinCEN Form 114 but don't do so, you may have to pay a penalty of up to $10,000 (more in some cases).

Enter the name of each foreign country in which a foreign account described on line 16 is located.

Instructions for Form 990-PF (2025) 25