Federally Mandated Reporting/Disclosure Form
Program Title and Description:
Split-Interest Trust Information Return (Form 5227)
Who is Responsible for Reporting?
Steve Foucart, CFO
Cindy Schull, Director of Grants & Foundation Accounting
Where is Report Physically Located?
What Should be Reported?
Annual revenues and expenses of each Trust held by the Missouri State Foundation
When Should it be Reported?
Annually by April 15 for the previous December 31 calendar year end
Where is it to be Reported?
Internal Revenue Service (IRS)
Why Should it be Reported?
Required by US Treasury Regulations
How is it Reported?
It is reported by mail on IRS Form 5227 to the Internal Revenue Service and to the trusts’ recipients.
If notification is required, how is it reported?