Annual return of a private foundation

File Form 990-PF electronically and pay the excise tax on net investment income, or file Form 8868 for an automatic six month extension.

When: By the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year).
Agency: IRS
Form: Form 990-PF
Applies to: Private foundations in the United States.
If missed: $25 a day, up to the lesser of $13,000 or 5% of gross receipts (returns filed in 2026; adjusted yearly); 5% a month on unpaid excise tax; automatic loss of exemption after three missed years
Source: www.irs.gov, read October 22, 2026

Jay explains

Every private foundation files Form 990-PF, whatever its size, by the 15th day of the fifth month after its fiscal year ends. The return reports the 1.39% excise tax on net investment income and shows whether the foundation met its minimum distribution requirement, roughly 5% of the value of its investment assets each year. A foundation that expects to owe $500 or more in excise tax also pays estimated tax in quarterly installments on the same dates as a corporation.

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May 17, 2027
May 15, 2028

Also in the federal calendar

Federal corporate income tax return Federal S corporation return Federal partnership return Business income on the owner's personal return Nonresident owner's US return, if one is owed Annual electronic notice for small exempt organizations Short annual return of an exempt organization Annual return of an exempt organization Exempt organization business income tax return Written acknowledgments to donors Corporate estimated tax payment Owners' estimated tax payments

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