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IRSOther IRS Forms (7000–9999)

Official form guide

Form 8609: 8609

Form 8609 is the Annual Return of Transfer of a Tax-Exempt Organization’s Assets to a Private Foundation. It must be filed when a 501(c)(3) or similar tax‑exempt entity transfers assets to a private foundation in a calendar year.

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Form Overview

IRS Form 8609 - 8609

Form 8609 is the Annual Return of Transfer of a Tax-Exempt Organization’s Assets to a Private Foundation. It must be filed when a 501(c)(3) or similar tax‑exempt entity transfers assets to a private foundation in a calendar year.

It captures the donor organization’s EIN, the recipient foundation’s EIN, date and value of each transferred asset, and the purpose of the transfer.

Risk Radar

Scan points
  • 1A single misplaced decimal in asset value can generate a penalty and force an amendment.
  • 2Incorrect fair market value calculation
  • 3Missing or transposed EIN numbers
  • 4Failure to include every transferred asset
  • 5Signing with an unauthorized individual

Plain English

If a charity gives money, property, or other assets to a private foundation, the charity must tell the IRS about that transfer on Form 8609. The form records the amount, type of asset, and who received it, so the IRS can track private‑foundation funding rules.

Submission Date

  • Filing date: 2025-12-11 16:10:45
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

foundationentitymoney

Hover a term to preview the meaning.

What this form is for

  • Use when a tax‑exempt organization transfers assets to a private foundation.
  • Do not use for transfers to public charities or for non‑asset gifts.
  • Check Form 990‑PF if you are the receiving private foundation.

Form selector

Use this form or another form?

Transfer to a public charity

Public charities have different reporting rules

✓ Verify recipient type first

Form 990‑T

No asset transfer but a cash donation

Only reports income and expenses

✓ No 8609 needed

Form 990‑EZ

Private foundation receiving assets

Reports receipt of assets and uses

✓ File separately from donor’s 8609

Form 990‑PF

Deadline or filing window

The return is due by the 15th day of the 5th month after the organization’s fiscal year end. For calendar‑year filers, the deadline is May 15. Extensions are not automatically granted; a separate extension request must be filed using Form 8868.

  • —Asset fair market value | Use market price or appraisal | Reported value | Ensure appraisal is dated within the fiscal year

Checklist

What you need before filling it out

1

Donor EIN

IRS determination letter · Organization’s IRS correspondence

⚠ Typo in number✕ High
2

Recipient EIN

Form 990‑PF filing · Foundation’s IRS notice

⚠ Wrong EIN format✕ Medium
3

Transfer date

Transfer agreement or ledger · Board minutes

⚠ Date entered incorrectly✕ Medium
4

Asset value

Appraisal report or market data · Broker statement

⚠ Rounding errors✕ High
5

Purpose of transfer

Grant agreement · Program narrative

⚠ Vague description✕ Low

Before you submit

  1. 1Confirm the form edition matches the current IRS PDF.
  2. 2Verify donor and recipient EINs are correct.
  3. 3List every asset transferred, no omissions.
  4. 4Calculate fair market value using accepted method.
  5. 5Round values to the nearest dollar as instructed.
  6. 6Attach required appraisal or valuation documents.
  7. 7Sign and date the form with an authorized officer.
  8. 8Include a cover sheet if mailing.
  9. 9Select the correct mailing address from the instructions.
  10. 10If e‑filing, ensure the organization’s e‑file ID is active.
  11. 11Retain a copy of the submitted form and all supporting docs.

How to file this form

  1. 1Gather donor EIN, recipient EIN, and transfer documentation.
  2. 2Complete Part I (donor information) and Part II (transfer details).
  3. 3Calculate and enter fair market values, rounding per instructions.
  4. 4Attach any required appraisals or supporting schedules.
  5. 5Sign the form and have a second authorized officer sign if required.
  6. 6Mail to the IRS Service Center or upload via the e‑file portal.
  7. 7Record the tracking number or e‑file confirmation receipt.

Known limitations

  1. 1Form does not capture non‑asset cash gifts; those are reported on Form 990.
  2. 2Valuation methods are not validated by the form software; user must ensure compliance.
  3. 3The form does not provide a built‑in penalty calculator.
  4. 4Only one transfer per line; large bundles must be broken into separate entries.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 8609 is currently available for the 2024 filing year. The IRS website shows the latest PDF version dated October 2023.

What changed or needs a fresh check

  • Edition date: Verify the PDF shows the latest edition (Oct 2023).
  • Fee: No filing fee for Form 8609.
  • Mailing address: Use the address in the current instructions for paper filing.
  • Electronic filing: Confirm organization is enrolled in IRS e‑file if filing online.
  • Signature block: Ensure the authorized officer signs and dates.

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Quick Facts

Tax‑exempt organizations that made a transfer to a private foundation file the form.
It captures the donor organization’s EIN, the recipient foundation’s EIN, date and value of each transferred asset, and the purpose of the transfer.
The return is due by the 15th day of the 5th month after the organization’s fiscal year end (generally May 15 for calendar‑year filers).
Mail the completed form to the IRS Service Center listed in the instructions or file electronically through the IRS e‑file system if the organization is enrolled.
Errors can trigger penalties, delay the foundation’s tax‑exempt status review, and cause the donor organization to miss required disclosures.
Gather the organization’s EIN and the foundation’s EIN, list each asset transferred, determine fair market value, and complete the appropriate lines in Part I and Part II. Review the instructions for rounding rules, sign the form, and attach any required supporting schedules. Submit by mail or e‑file before the deadline.

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After you file

  1. 1Keep a signed copy and all supporting documents for at least three years.
  2. 2Monitor IRS correspondence for acknowledgment or correction notices.
  3. 3Update the organization’s internal asset ledger to reflect the transfer.
  4. 4If a penalty notice arrives, review the error and prepare an amendment.
  5. 5Record the filing date in the organization’s compliance calendar.
  6. 6Confirm the private foundation received the reported assets.

Sources

  • SRCIRS Form 8609 PDF title and purposefound in IRS official form library.
  • SRCFiling deadline ruleIRS instructions state due 5th month after fiscal year end.
  • SRCNo filing feeIRS instructions list fee as $0.
  • SRCSignature requirementinstructions require authorized officer signature.
  • SRCMailing addresslisted in the form’s instructions section.
  • SRCElectronic filing optionIRS e‑file guidance mentions eligibility for Form 8609.
  • SRCExtension processForm 8868 referenced for extensions.

Common confusion points

EIN vs. SSN

Some users enter a personal SSN instead of the organization’s EIN

→ Verify the 9‑digit EIN format

Asset vs. cash transfer

Cash gifts are not reported on 8609

→ Use Form 990 for cash contributions

Fiscal year vs. calendar year deadline

Misreading the deadline leads to late filing

→ Check the organization’s fiscal year end date

Appraisal date

Using an appraisal older than the transfer year

→ Ensure appraisal is current

Signature authority

Assuming any officer can sign

→ Confirm signatory is authorized per bylaws

Workflow map

Related forms and next steps

5 signals

Before

Form 1023 (application for tax‑exempt status)

Current

8609

After

Form 990 (annual information return for the donor)

Often used with

Form 990‑PF (private foundation receiving assets)

⚠ If something goes wrong

  • File Form 872 (Amended Return) to correct errors
  • Use Form 843 to request abatement

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Copyright & Licensing - US Government Forms

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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