Part IV doesn't apply to foreign organizations.
Part XIV. Supplementary Information
2025 Inst 990-PF (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Complete this part only if the foundation had assets of $5,000 or more at any time during the year. This part doesn't apply to a foreign foundation that during its entire period of existence received substantially all (85% or more) of its support (other than gross investment income) from sources outside the United States.
Line 2. In the space provided (or in an attachment, if necessary), furnish the required information about the organization's grant, scholarship, fellowship, loan, etc., programs. In addition to restrictions or limitations on awards by geographical areas, charitable fields, and kinds of recipients, indicate any specific dollar limitations or other restrictions applicable to each type of award the organization makes. This information benefits the grant seeker and the foundation. The grant seekers will be aware of the grant eligibility requirements, and the foundation should receive only applications that adhere to these grant application requirements.
If the foundation only makes contributions to preselected charitable organizations and doesn't accept unsolicited applications for funds, check the box on line 2.
Line 3. If necessary, attach a schedule for lines 3a and 3b that lists separately amounts given to individuals and amounts given to organizations.
Foundation Status of Recipient
Use the following codes: PF Private non-operating foundation (section 509(a)) POF Private operating foundation (section 4942(j)(3)) other than an EOF EOF Exempt operating foundation (section 4940(d)) PC Public charity described in section 509(a)(1) or (2) GOV Domestic or foreign government (including Indian tribal governments) or instrumentality, or international organization designated by Executive Order under 22 U.S.C. 288 SO-DP Type I, Type II, or Type III functionally integrated supporting organization if a disqualified person of the private foundation controls the supporting organization or a supported organization (sections 509(a)(3) and 4942(g)(4)) SO I Type I supporting organization (sections 509(a)(3) and 509(a)(3)(B)(i)) other than an SO-DP SO II Type II supporting organization (sections 509(a)(3) and 509(a)(3)(B)(ii)) other than an SO-DP SO III FI Functionally integrated Type III supporting organization (sections 509(a)(3), 509(a)(3)(B)(iii), and 4943(f)(5)(B)) other than an SO-DP SO III NFI Non-functionally integrated Type III supporting organization (sections 509(a)(3), 509(a)(3)(B)(iii), and 4943(f)(5)(B)) TPS Testing for public safety organization (section 509(a)(4)) NC Organization not otherwise classified I Individual person
See Regulations section 1.509(a)-4 and Rev. Proc. 2018-32, 2018-23 I.R.B. 739, available at IRS.gov/pub/irs-irbs/ irb18-23.pdf , for guidance on determining whether a grantee is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.
Purpose of grant or contribution. Entries under this column should reflect the grant's or contribution's purpose and should be in greater detail than merely classifying them as charitable, educational, religious, or scientific activities.
For example, use an identification such as payments:
For nursing service,
For fellowships, or
For assistance to indigent families.
1a–g . . . . . . . . . . . . . . . . . . . . 11 2 . . . . . . . . . . . . . . . . . . . . . . 11 3 . . . . . . . . . . . . . . . . . . . . . . 3 4 . . . . . . . . . . . . . . . . . . . . . . 4 5 and 6 . . . . . . . . . . . . . . . . . . . 5b (description column) 7 . . . . . . . . . . . . . . . . . . . . . . 11 8 . . . . . . . . . . . . . . . . . . . . . . 6a 9 . . . . . . . . . . . . . . . . . . . . . . 11 minus any special event expenses included on lines 13 through 23 of Part I, column (a) 10 . . . . . . . . . . . . . . . . . . . . . 10c 11a–e . . . . . . . . . . . . . . . . . . . 11
Line 1. Program service revenue. On lines 1a–g, list each revenue-producing program service activity of the organization.
Caution: Entries such as “grant” or “contribution” under the column titled Purpose of grant or contribution are unacceptable.
Line 3a. Paid during year. List all contributions, grants, etc., actually paid during the year, including grants or contributions that aren't qualifying distributions under section 4942(g). Include current-year payments of set-asides treated as qualifying distributions in the current tax year or any prior year.
Line 3b. Approved for future payment. List all contributions, grants, etc., approved during the year but not paid by the end of the year, including the unpaid portion of any current-year set-aside. Don't report contributions and grants approved or set aside in a prior tax year but still unpaid as of the end of the tax year.
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