Exempt Organizations Technical Guide›TG 3-22: Termination of Private Foundation Status - IRC Section 507›Table of Contents
Filing Requirements During Termination Period
0324 Publ 5614 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
(1) The terminating private foundation must continue to file Form 990-PF either in
the year it distributes its assets and dissolves, or during the 60-month termination period. The applicable box for the particular type of terminating private foundation on the top of Form 990-PF should be checked. See Section 6043(b), Treas. Regs. 1.6043-3, and 1.507-2(b)(6).
(2) If a terminating private foundation submits the required information within 90
days from the end of its termination period which shows the termination was effective, then in the last year of a 60-month termination period, an organization files Form 990.
(3) An organization which makes a Section 507(b)(1)(A) termination is not required
to comply with the public inspection of private foundation annual reports requirements of Section 6104(d). See Treas. Reg. 1.507-2(a)(5)(ii).
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