Form 990 compared with Form 990-PF

Private foundations file Form 990-PF rather than Form 990.

The IRS describes Form 990-PF as the form used to figure the tax based on investment income and to report charitable distributions and activities.¹
Form 990-PF also serves as a substitute for the income tax return of a section 4947(a)(1) nonexempt charitable trust when the trust has no taxable income.¹
On this site, charitable spending is shown for 990-PF filers using the contributions, gifts and grants paid that the foundation reports.¹

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