What This Notice Means
IRS records show your organization didn't file Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation.
What to Do
If you're required to file, or choose to file, electronically:
- Submit Form 990-PF and any required schedules through your e-file provider.
- Complete the Response Form and fax it to the fax number in the notice.
If you're not required to file electronically, mail these in the envelope included with the notice:
- The complete, signed Form 990-PF.
- Any required schedules.
- Payment for any tax due.
- The completed and signed Response Form.
If You Already Filed
If you filed within the last four weeks using the same name and EIN on the notice, you don't have to do anything. The return may not have been processed yet.
If you filed more than four weeks ago, or used a different name or EIN, complete the Response Form and mail it with a signed and dated copy of the return.
If You Don't Think You Have to File
Complete the Response Form and mail or fax it back with your explanation.
Help With the Form
The IRS Customer Account Services line for exempt organizations can answer questions about completing the form. Your notice and the Form 990-PF instructions are the place to start.
Why This Matters
A private foundation that fails to file a required annual return for three consecutive years automatically loses its tax-exempt status. A single missed year is fixable. Get the return in, and keep proof of when and how you filed it.
If you received a CP259B notice and your foundation's filings need to be brought current, call us at (813) 229-7100.