Understanding the Form 990-PF With Guest Tracy Hom
Welcome to EO Radio Show – Your Nonprofit Legal Resource. The IRS Form 990-PF is a complicated federal information return that the Internal Revenue Code requires every private foundation to file annually.
For this episode, I'm delighted to have as my guest Tracy Hom, a certified public accountant with the firm Realize CPA. Tracy will address frequently asked questions from private foundation directors and officers when they review their foundation's first Form 990-PF. We'll provide a brief orientation to the form and cover some of these questions.
Resources:
Tracy Hom, Managing Partner, Realize CPA: https://realize.cpa/team/
Realize CPA Publications: https://realize.cpa/news/
IRS information page on Form 990-PF: https://www.irs.gov/forms-pubs/about-form-990-pf
Form 990-PF for 2022: https://www.irs.gov/pub/irs-pdf/f990pf.pdf
Instructions for Form 990-PF for 2022: https://www.irs.gov/pub/irs-pdf/i990pf.pdf
EO Radio Show private foundation episodes:
Nonprofit Basics: Operating Foundation Rules
Loot and Private Foundation Rules – Part 1
Loot and Private Foundation Rules - Part 2
Nonprofit Basics: What You Need To Know About Expenditure Responsibility
Nonprofit Basics: Private Foundation Minimum Distribution Requirements
Nonprofit Basics: Set-Asides As Qualifying Distributions
Nonprofit Basics: Insider Transactions and Nonprofits – What’s the Big Deal?
Nonprofit Basics: Federal Tax Filing Deadlines and Penalties
EO Radio Show YouTube private foundation episode playlist
If you have suggestions for topics you would like us to discuss, please email us at [email protected].
Additional episodes can be found at EORadioShowByFarella.com.
DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.
