What This Notice Means

IRS records show you are a tax-exempt political organization and you didn't file a required Form 990 or Form 990-EZ, Return of Organization Exempt from Income Tax.

If You Already Filed

  • Filed within the last four weeks using the same name and EIN on the notice? Disregard the notice.
  • Filed more than four weeks ago, or used a different name or EIN? Complete the Response Form and mail it in the envelope provided with a signed and dated copy of the return.

If You Haven't Filed Yet

If you're required to file, or choose to file, electronically:

  • Submit Form 990 or 990-EZ 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 Don't Think You Need to File

Complete the Response Form and mail or fax it back with your explanation.

Who Must File

  • A tax-exempt political organization must file Form 990 or 990-EZ if it has gross receipts of $25,000 or more, unless an exception applies.
  • A qualified state or local political organization must file only if it has gross receipts of $100,000 or more.
  • Political organizations can't use Form 990-N, the e-Postcard.

When It's Due

Form 990 or 990-EZ is due by the 15th day of the 5th month after the end of the tax year. For a calendar year organization, that's May 15 of the following year. A due date on a weekend or legal holiday moves to the next business day.

Practical Point

Check your gross receipts against the thresholds above before you answer. If you're under the limit, the Response Form is how you tell the IRS. If you're over it, file the return and get the Response Form in with it.

If you received a CP259H notice and your political organization's filings are behind, call us at (813) 229-7100.