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RESOURCES

• 10 Common Errors to Avoid in Completing a Private Foundation's Form 990-PF
  Forum of Regional Associations of Grantmakers, 2004 (Updated 2007)
  Directed toward the actual tax preparers of the 990-PF, this publication highlights those areas most commonly completed incorrectly and provides explanations and directions for proper completion.

• Common Errors Made by Exempt Organizations, Filing Tips for Form 990-PF
  Internal Revenue Service
  The IRS explains the most common errors that foundations make in completing their Forms 990-PF.

• Demystifying the 990-PF
  The Foundation Center
  This online "Learning Lab" is written for grantseekers, but provides some basic information that can be helpful to grantmakers.

• e-file for Charities and Nonprofits
  Internal Revenue Service
  Information on filing a 990-PF electronically.

• Instructions for Form 990-PF
  Internal Revenue Service, 2007

• Making the Most of Your Form 990-PF Tip Sheet
  Minnesota Council on Foundations, 2006
  Basic tips for maximizing the use of the 990-PF as a communications tool.

• Telling Your Story on the 990-PF
  Association of Small Foundations & The Communications Network, 2005
  This article offers four key tips to help foundations use their 990-PF forms more effectively to communicate the value and benefits of their charitable work.

• Understanding the 990-PF
  National Center For Family Philanthropy, 2004
  General advice for family foundations on understanding, completing and utilizing their 990-PF and help put forward their best image to the public.

• Using Your 990-PF to Communicate Effectively
  Delaware Valley Grantmakers & Forum of Regional Association of Grantmakers, 2006
  This article outlines a number of steps that a foundation can take to enhance the communications value of its 990-PF. (Note: DJB Consulting created the original article.)

• What You Should Know Before Signing Your Organization's Form 990-PF
  Forum of Regional Associations of Grantmakers, 2004 (Updated 2007)
  Written for the chairpersons of private foundations and other top officers who are accountable for the organization and sign the Form 990-PF, this publication delineates the important safeguards they should undertake before signing the tax return.

Samples

• The William and Flora Hewlett Foundation 990-PF
  The Hewlett Foundation offers a good example of how a foundation can use its website to add content to help explain some of the information in its 990-PF.  For example, since a popular item in 990-PFs is the salary information of key managers, Hewlett publishes this information right on the website page where people download its 990-PF (see link above), so people do not have to bother downloading the 990-PF if they are only looking for salary information.  The foundation also provides an analysis of its qualifying distributions that provides more information on its costs for grantmaking, administrative and direct charitable activities.

• The David and Lucile Packard Foundation 990-PF
  The Packard Foundation offers a good example of how a foundation can use its website to enhance the accessibility of its 990-PF.  Packard breaks up its 990-PF into many separate downloadable PDFs (see link above), so people do not have to download and scroll through the entire document. 

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