Form 990-PF: Direct Charitable Activities

Article Excerpt:

Part IX-A of the federal Form 990-PF asks the foundation to list its four largest direct charitable activities. Often we are asked by our clients if it is necessary to provide this information and, if so, what type(s) of activities should be listed.

If the foundation does perform direct charitable activities, such information is required and, if presented accurately, could serve as a marketing tool for the foundation, as well as substantiate certain salaries and wages.