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Official form guide
Form 8928: 8928
Form 8928 is the Annual Return that tax‑exempt organizations must file when they receive contributions from a private foundation. It reports the amount and type of those contributions for the tax year.
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IRS Form 8928 - 8928
Form 8928 is the Annual Return that tax‑exempt organizations must file when they receive contributions from a private foundation. It reports the amount and type of those contributions for the tax year.
Risk Radar
Scan points- 1A single typo in a foundation’s EIN can invalidate the entire return.
- 2Incorrect foundation EIN
- 3Missing cash vs. property distinction
- 4Failure to include all contributing foundations
- 5Signatures omitted or unsigned by authorized officer
Plain English
If your nonprofit gets money from a private foundation, the IRS wants a yearly summary of those gifts. This form tells the government how much you got and what it was used for. It’s a simple spreadsheet‑style return, not a tax bill.
Submission Date
- Filing date: 2025-12-30 16:11:26
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use when your nonprofit received any private‑foundation contribution during the year.
- Do not use if you received only public‑charity donations.
- Check Form 990‑PF if you are a private foundation reporting its own distributions.
Form selector
Use this form or another form?
No private‑foundation contributions
No Form 8928 required
✓ Verify contribution sources first
Private foundation filing its own distribution
Different reporting requirements
✓ Confirm you are the donor, not the recipient
Deadline or filing window
Form 8928 is due the same day as the organization’s annual information return (Form 990, 990‑EZ, or 990‑PF). Typically this is the 15th day of the 5th month after the tax year ends, with an automatic 6‑month extension if the main return is filed on time. Late filing incurs a $20 per‑form penalty, increasing after 30 days.
- —Total cash contributions | Sum of cash amounts from all foundations | Cash total | Verify no double‑counting
- —Total non‑cash contributions | Sum of fair‑market value of property, securities, etc. | Property total | Ensure proper valuation
Checklist
What you need before filling it out
Foundation EIN
Copy of the foundation’s IRS determination letter · Usually on the contribution acknowledgment
Contribution amount
Bank statements or receipt letters · Organization’s accounting records
Contribution type
Donation acknowledgment specifying cash vs. property · Gift letter details
Reporting period
Fiscal year start/end dates · Organization’s bylaws
Signature
Signed Form 8928 page · Physical signature of authorized officer
Before you submit
- 1Confirm the form edition matches the tax year.
- 2Verify all private‑foundation EINs are correct.
- 3Reconcile cash and non‑cash totals with the organization’s ledger.
- 4Check that every foundation that gave any amount is listed.
- 5Ensure the appropriate signature and date are present.
- 6Attach any required schedules (e.g., Schedule A for property valuations).
- 7If filing by mail, use the correct IRS Service Center address.
- 8If e‑filing, confirm the organization’s e‑file credentials are active.
- 9Retain a copy of the filed form and all supporting documents.
- 10Mark the filing date on your internal calendar.
How to file this form
- 1Gather contribution records and foundation identification numbers.
- 2Download the latest Form 8928 PDF from IRS.gov.
- 3Enter organization information in the top section.
- 4List each foundation, its EIN, and contribution totals by type.
- 5Complete any required schedules for non‑cash gifts.
- 6Sign and date the form or submit electronically.
- 7Mail to the address in the instructions or upload via the IRS e‑file portal.
Known limitations
- 1Form does not accept electronic signatures for paper filings.
- 2Only private‑foundation contributions are reported; other donations are excluded.
- 3The form does not calculate penalties; separate guidance is needed.
- 4IRS instructions may change; always verify the latest PDF before filing.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 8928 is currently active for tax years beginning after 2022. The latest revision is the 2024 edition, released October 2023.
What changed or needs a fresh check
- Edition date – verify you have the 2024 revision (released Oct 2023).
- Fee – no filing fee for Form 8928.
- Mailing address – use the address listed in the current instructions.
- Electronic filing eligibility – confirm your organization is approved for e‑file.
- Signature line – ensure the authorized officer signs and dates.
- Paper size – 8½" × 11" standard US letter.
Quick Facts
Downloads
After you file
- 1File a copy of the submitted Form 8928 with your organization’s records.
- 2Keep all foundation acknowledgment letters for at least three years.
- 3Update your accounting system to reflect that contributions have been reported.
- 4Monitor IRS correspondence for acceptance notices or error letters.
- 5If a correction is needed, prepare and file Form 8928‑X (Amended Return).
- 6Reconcile the reported totals with the next year’s Form 990.
Sources
- SRCForm 8928 title and purposeIRS official form description
- SRCFiling deadline tied to Form 990IRS instructions for Form 8928
- SRCNo filing feeIRS fee schedule for exempt organization returns
- SRCSignature requirementForm 8928 instructions page on signatures
- SRCEdition date 2024IRS form revision history page
- SRCMailing addressIRS Service Center list in the instructions
- SRCE‑file eligibilityIRS e‑file eligibility criteria for exempt organizations
- SRCPenalty amountIRS penalty guidance for late filing of exempt organization returns
Common confusion points
Confusion: Private‑foundation vs. public‑charity contributions
Mistakenly reporting public donations
→ Verify donor classification before using Form 8928
Confusion: Cash vs. property classification
Valuation of donated securities can be unclear
→ Use the donor’s receipt and fair‑market value documentation
Confusion: Filing deadline alignment
Assuming Form 8928 has its own deadline
→ Align with the organization’s Form 990 due date
Confusion: E‑file eligibility
Some nonprofits cannot e‑file this form
→ Check IRS e‑file eligibility list
Confusion: Signature requirement
Believing a digital signature suffices for paper filing
→ Use a handwritten signature on the printed form
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Contact the IRS Exempt Organizations Customer Account Services line
- Review Form 3520 requirements
Source transparency
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