$1,226,256 to distribute by December 31.
Type one EIN. Five years of carryover, read from the filed returns, and a one-page letter in your firm's name. You edit it, sign it and send it. We never write to your clients unless they write to us.
The subject line of a specimen letter, for a fictitious foundation.
One page. The answer in the subject line.
Specimen · the foundation, the firm, the people and the figures are fictitious
THORNBURY LINDQVIST LLP
Certified Public Accountants · Hartford, Connecticut
November 2, 2026
Ms. Helena Ashcombe
Chair, Board of Directors
The Merridew-Ashcombe Foundation
Greenwich, Connecticut
Re: The Merridew-Ashcombe Foundation: $1,226,256 to distribute by December 31, 2026
Dear Ms. Ashcombe,
The foundation's Form 990-PF for the year ended December 31, 2025 shows $1,226,256 of undistributed income. It is to be distributed by December 31, 2026. Qualifying distributions paid in the current year count toward it first, so once they reach $1,226,256, nothing more is needed.
| Distributable amount (Part X, line 7) | $8,374,856 |
| Qualifying distributions for the year (Part XI, line 4) | $7,148,600 |
| Undistributed income for the year (Part XII, line 6f) | $1,226,256 |
| To be distributed by | December 31, 2026 |
Next step: send us the qualifying distributions the foundation has paid so far this year, and we will confirm what remains before December 31, 2026.
The return's minimum investment return, excise tax and distributable amount were recomputed independently from the copy the IRS published, and each agrees with the return as filed. The sealed record is attached as a PDF; anyone can check it at paretoalphasystems.com/verify/<the foundation’s seal>. If you would like this record kept each year, tell Thornbury Lindqvist LLP.
With best regards,
Daniel R. Thornbury, CPA
Partner
Thornbury Lindqvist LLP
- The answer is the subject line. The amount and the date, before anyone opens the letter.
- Every figure cites its line on the filed Form 990-PF, so it ties to your workpapers in a glance.
- One next step. Your client knows exactly what to send you.
- Checkable by anyone, without you or us: a sealed record, attached, and one link.
- Open it as a PDF, or as a Word file to forward or mark up.
December's figure, before December.
still to distribute by 31 December, after the 6 payments the same foundation has made since January; and this year’s own amount, $8,585,818, projected from 9 months of statements. Your software takes those averages as typed inputs. The record keeps them as the year goes.
Read the December figure11,827 of 11,842 filed returns, re-done from the IRS’s own file, agree on every line we re-do.
One price for the firm's year-end.
One price: $4,900 for the firm's year-end letters.
Name each foundation by 30 November; its letter follows by email. Calendar-year foundations have until 31 December 2026 to distribute the undistributed income their 2025 return reports (Part XII, line 6f). For a fiscal-year foundation, the letter states its own date.
You cancel. Not your auditor, not your board, not us.
What crosses, and what stays
Your own filed return, re-done from the IRS’s file and sealed, without charge.
For the year-end letter, ask the firm that prepares your return. If you name them, we write to them, with you copied.
Seal our returnPrepare the return, give your client counsel, or send anything. It reads the return you filed and states what it says. A line that reads differently comes to your team as a question, never to the client.
Do you contact my clients?
No. If a foundation finds us and names you as its preparer, we write to you, with the foundation copied.
Whose name is on the letter?
Yours. It is a draft for your letterhead, to edit, sign and send. We do not send it.
Does it tell my client what to do?
No. It reads the filed return and states what it says. The judgement is yours.
What if a client's 2025 return is still on extension?
No letter is drafted from a return whose date has passed. Name that foundation once its 2025 return is filed.
Can I get the fee back?
You cancel. Not your auditor, not your board, not us. Cancel in writing for any reason, any time up to 30 days after your statutory 990-PF filing deadline (or 12 months from invoice, whichever is earlier): the year is refunded in full to the payer, and seals already generated remain checkable.