Exempt Organizations Technical Guide›TG 62: Excise Taxes on Taxable Expenditures – IRC Section 4945›Table of Contents
D.13. Reports Received After the Close of Grantor’s Accounting Year
Publication 5590 — Exempt Organizations Technical Guide TG 62: Excise Taxes on Taxable Expenditures under IRC 4945 · 2026-10-03 edition · updated 2026-10-04 · United States
(1) Data contained in reports received by a grantor private foundation after the close
of its accounting year, but before the due date of its Form 990-PF for that year, do not need to be reported on that return, but may be reported on the grantor’s Form 990-PF for the year in which such reports are received from a grantee organization. See Treas. Reg. 53.4945-5(d)(4).
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