IRS Notices for
Tax-exempt Organizations
If your organization has received a notice from the IRS about a missing Form 990-series return, find it below to understand what it means, why the IRS sent it, and how to resolve it.
Never miss out on any of our upcoming webinars!
Simply opt-in to receive email notifications about all our upcoming webinars.
An Overview of IRS Tax-exempt Organization Notices in One Place
The IRS sends CP-series notices to tax-exempt organizations when its records show that a required annual return hasn't been filed. Each notice corresponds to a specific Form 990-series return your organization may be required to file, and ignoring it can eventually lead to automatic revocation of your tax-exempt status.
Here, you can look up each notice by its number to learn what triggered it, which form resolves it, and what to do next.
| S.NO | Notice | What It Means | Applicable Form | Action |
|---|---|---|---|---|
|
1 |
CP299 Missing Return |
Your organization may be required to file Form 990-N
Sent to small tax-exempt organizations whose gross receipts are normally $50,000 or less, if IRS records show no annual return or e-Postcard has been filed for |
Form 990-N |
Learn About CP299 |
|
2 |
CP259A Missing Return |
You did not file a required Sent when IRS records indicate a tax-exempt organization did not file its required Return of Organization Exempt From Income Tax for the tax period shown. |
Form 990 / 990-EZ |
Learn About CP259A |
|
3 |
CP259B Missing Return |
You did not file a required Sent to private foundations, or section 4947(a)(1) nonexempt charitable trusts treated as private foundations, when IRS records show no Form 990-PF has been filed for the period. |
Form 990-PF |
Learn About CP259B |
|
4 |
CP259D Missing Return |
You did not file a required
Sent when an organization tax-exempt under section 501(a) or 529(a) had $1,000 or more in gross unrelated business income for the year but did not file its Exempt Organization Business Income |
Form 990-T |
Learn About CP259D |
|
5 |
CP259G Missing Return |
You did not file a required Form 1120-POL Sent to political organizations when IRS records show no U.S. Income Tax Return for Certain Political Organizations has been filed for a period in which the organization had taxable political organization income. |
Form 1120-POL |
Learn About CP259G |
|
6 |
CP120A Status Revoked |
Your organization's tax-exempt status has been revoked Sent when an organization fails to file a required Form 990-series return (990, 990-EZ, 990-N, 990-PF) for three consecutive years, resulting in automatic revocation of tax-exempt status as of the third year's original filing due date. |
Apply for Reinstatement |
Learn About CP120A |
Not sure which notice applies to you?
Compare the missing-filing notices above with your organization's IRS Determination
Letter and prior-year filings to confirm which return you need to file.