The annual return every private foundation files, whatever its size.
The IRS is retiring FIRE. It accepts information returns until 3 p.m. ET on 19 November 2026, and from 1 January 2027 IRIS is the only electronic channel - including for prior-year returns and corrections. New Transmitter Control Codes are no longer issued through FIRE, so a TCC application now has to go through IRIS.
IRS noticeForm 990-PF is filed by private foundations, and unlike the rest of the series it has no size threshold at all - a foundation files it regardless of gross receipts or assets. It also carries obligations the public-charity returns do not, including the excise tax on net investment income and the distribution requirements that foundations are held to. The return lists grants made, which is why it is the primary public record of who a foundation funds.
Filing threshold: None - filed by every private foundation regardless of financial status
Paper Filing
15th day of the 5th month after the tax year ends
Electronic Filing
15th day of the 5th month after the tax year ends
Recipient Copy
Not applicable - no recipient copy
Daily penalties; automatic revocation after three consecutive years of non-filing
2024 penalty tiers: $60/form (≤30 days late) → $130/form (31 days-Aug 1) → $310/form (after Aug 1) → $630/form (intentional disregard). Small business caps may apply.
| Box | Description |
|---|---|
| Part I | Analysis of revenue and expenses |
| Part II | Balance sheets |
| Part V | Excise tax on net investment income |
| Part XIV | Grants and contributions paid or approved |
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File electronically through IRIS, or through FIRE until it closes on 19 November 2026. No paper, no postage, instant confirmation.
Verify taxpayer IDs before filing to avoid CP2100 notices and B-Notice requirements.
Automatically print and mail recipient copies via USPS with delivery tracking (Lob API).
Recipients access forms instantly through a secure, token-authenticated online portal.
File corrections or void forms electronically - no manual IRS correspondence needed.
No. There is no 990-PF-EZ and no e-Postcard equivalent. Every private foundation files the full return whatever its size.
Because the obligations differ - the excise tax on net investment income and the distribution requirements apply to foundations and not to public charities, and 990-PF is where they are reported.
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