Every foundation client's year-end letter, in your firm's name, by email the business day you sign.
Each foundation you name whose filed 990-PF still shows an amount to be paid out before its deadline gets a one-page letter in your firm's name, with the amount and the date, as a Word file, plus a schedule by foundation, refreshed after 15 November. One price: $4,900, invoiced to the firm, for up to 25 client foundations, letters by email the same business day. By quote above 25. No free period, no clock, and nothing charged to a card.
Not ready to order? What your firm gets, or seal a client’s filed 990-PF free from the home page: no account, no email.
A line that reads differently goes to you first, and nowhere else.
If a recomputation reads differently from a return your firm filed, it goes to the person you name on this order, in private, before it goes anywhere. It stays unpublished unless that client foundation puts its consent in writing. Tell us to stop and the record stops. That is a term of the order, not a reassurance: it is the only thing you are actually risking here, and it is answered before the price.
One year-end letter, as it arrives.
Specimen: a fictitious firm and the anonymised specimen return from the home page. Your letters carry your firm’s name and your clients’ own filed figures, each cited to the return and sealed.
[Specimen & Partners LLP letterhead]
[Date]
[Name]
[Title]
Specimen Foundation
[Address]
Re: Specimen Foundation: distribution requirement due October 31, 2026
Dear [Name],
As we plan the year-end with you, one date on the foundation's calendar is worth confirming now. The foundation's Form 990-PF for the year ended October 31, 2025 reports no undistributed income for that year: the distributable amount was met by the year's qualifying distributions, so nothing carries into the year ending October 31, 2026. Under section 4942 of the Internal Revenue Code, an amount left undistributed would have been due by that date; this year there is none.
| Distributable amount (Part X) | $89,280 |
| Qualifying distributions for the year applied first to earlier years' undistributed income (§4942(h)) | $93,885 |
| Undistributed income for the year (Part XII) | $0 |
| To be distributed by | October 31, 2026 |
If the foundation's distributions so far this year already cover this amount, nothing further is needed, and the next return will show it. Any part still undistributed after that date is subject to an initial excise tax of 30%. We would be glad to go through the foundation's distributions to date with you before then.
Recomputed independently from the return the IRS published, the minimum investment return, the excise tax and the distributable amount all agree with the return as filed. The recomputation is sealed so that anyone can check it against the IRS's own file, without relying on us or on any vendor: paretoalphasystems.com/p/<the foundation’s own seal>.
With best regards,
[Partner name]
Specimen & Partners LLP
Prepared by ParetoAlpha; every figure in a real letter is verifiable by anyone at /verify.
What you are signing for.
- Up to 25 letters, one per foundation you name, in your firm’s name.
- Five years of carryover per EIN, every figure cited to the filed return.
- Sealed; verifiable at /verify by the trustee, without relying on us or on you.
- Yours to keep or strike paragraphs: a Word file, on your letterhead.
- Invoice, no card. Name one foundation or 25; the warranty covers only the ones you name.
Calendar: 15 November, the extended 990-PF deadline; 31 December, year-end. Section 4942 requires distribution by the end of the following year; the undistributed amount bears a 30% initial tax. Nothing here is a statement about any particular foundation.
Your reviewer sees it first
A line that reads differently from the recomputation goes to your team as a question, never a finding, and nothing is published about a foundation without its own written consent.
A dated amount to hand the client
What the client's own return leaves still to be paid out, and the date the statute sets for it, sealed and re-executable by anyone they send it to without your firm vouching for the arithmetic.
Read-only, and revocable
No credentials held, no money moved, no advice given. The foundation grants the firm's seat and takes it back.
Before you sign.
Is anything charged when I sign?
No. Nothing is charged to a card at any point. The letters for the foundations you name come by email the same business day, and one invoice follows, to the firm or to each foundation direct, whichever you pick above.
Why does the order not ask which foundations?
Because the count is what prices it and the identities are not needed to price it. You name them by EIN after signing, now or as each one's agreement arrives up to 30 November, to a person, never on the public record. It also means the record this page writes cannot name a foundation, which is deliberate.
What is recorded when I sign?
A 64-character fingerprint of the order and nothing else: no firm, no figure, no words. It joins the daily public log under an independent timestamp, so the order's date can be shown later without showing the order. You keep the file; signing the same order twice keeps the first date.
What does the firm get for it?
For every client foundation whose filed 990-PF still shows an amount to be paid out before a date ahead: a one-page year-end letter in the partner's name, with the amount and the date from the return itself and a sealed link the trustee can check, as a Word file; a one-page schedule by foundation; and a refresh within two days of the 15 November extensions landing. A line that reads differently goes to your team as a question, never a finding, and nothing about a foundation is published without that foundation's own written consent.
What if a client withdraws, or I name one by mistake?
Withdraw the name in writing. We hold nothing of a named foundation beyond this pack's term, 31 December 2026. If you withdraw a name, we delete what we hold of it the same business day and seal the deletion; the seal carries the record's hash, never the name, and is verifiable at /verify.
What if it is not accepted?
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.
Are you our client's adviser?
No. We hold no credentials, move no money and give no advice. The firm's seat is read-only, and the foundation grants it and takes it back.
Check one before you order.
Any private foundation from $10M, read from the IRS file and sealed on the spot. No account, no email, nothing to upload.