What is the due date of private foundation tax returns (Form 990-PF)?

Private foundations with a calendar year accounting period (almost all of them) must file Form 990-PF by May 15. Foundations can request a 6-month extension of time to file. The IRS requires no explanation for the 6-month extension and it is automatically granted. For calendar year foundations the 6-month extension pushes the due date to November 15.

For non-calendar year foundations, Form 990-PF must be filed by the 15th day of the 5th month following the close of the organization’s accounting period.  If a non-calendar year foundation files an extension the due date is pushed back by 6 months.

When the due date falls on a Saturday, Sunday, or legal holiday, the due date is pushed back to the next succeeding day that is not a Saturday, Sunday, or legal holiday.

All private foundations are required to file an annual tax return regardless of their activity, grants made, asset base, investment income, and amount of expenditures or receipts.

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