What organization formation details must be reported on Form 990-PF?

When preparing Form 990-PF, the foundation must disclose precise formation and domicile information exactly as it is stated in its governing documents. These items identify the foundation’s legal character, jurisdictional status, and the date it was legally established — all of which are important for IRS identification and review. 

Provide the following items for the foundation (enter values exactly as they appear on official formation documents):

• Form of organization

The legal form of the entity, e.g., Corporation, Trust, Unincorporated association, or Other. Use the terminology appearing in the foundation’s articles of incorporation, certificate of formation, trust instrument, or other formation document. Provide a brief clarifying description (for example, “statutory trust” or “charitable trust under State X law”).

This determines which state laws govern the entity’s formation and the foundation’s governance structure, and it helps the IRS interpret other sections of the return.

• Year of formation

The year in which the foundation was legally formed (the year the organizing document was executed or the year the formation document was filed with the state, whichever the formation document specifies).

Check the date on the filed articles/certificate of incorporation, the recorded certificate of formation, or the trust agreement/execution date. Do not use the year operations began unless that is the legal formation year.

Establishes the organizational history for statutory, reporting, and exemption considerations.

• State (or jurisdiction) of domicile

The U.S. state or other jurisdiction in which the organization is legally domiciled, incorporated, or formed (for example, Delaware, New York, California). For a foreign-organized foundation, enter the foreign country of organization and attach any required explanation.

Use the state or jurisdiction named on the articles/certificate of formation or the trust instrument. Do not substitute the state where the foundation primarily operates if different from the state of incorporation or trust formation.

The domicile indicates which state law governs the foundation’s formation and may affect regulatory and filing expectations.