The direct charitable activity of a private foundation is considered a charitable activity in which the foundation involves itself directly instead of distributing its funds to other charitable organizations. The foundation is supposed to report the four largest direct charitable activities in terms of the direct and indirect expenses made during the tax year in the Form 990-PF.
The direct charitable activities should be reported in a detailed manner along with the type of activities and the expenses incurred due to the activities. Any program-related investments must not be listed as charitable activities.
Here's how you can list the direct charitable activities of your foundation in Form 990-PF using ExpressTaxExempt: