IRS compliance alert
IRS CP259B Notice:
What it means and
how to respond
IRS CP259B Notice is an IRS reminder that your private foundation may have missed its required Form 990-PF filing. Learn what the notice means, why you received it, and what to do next.
CP259B Notice
Understanding your CP259B notice
What the notice is, who receives it, and what happens if it's ignored.
What is CP259B Notice?
This is an official IRS notice sent to private foundations and Section 4947(a)(1) nonexempt charitable trusts treated as private foundations. It reminds them that they've missed the deadline to file Form 990-PF, Return of Private Foundation.
Who gets it?
The IRS sends CP259B to as private foundations(not public charities) that haven't filed their required Form 990-PF for the tax period shown on the notice. Private foundations must file Form 990-PF every year regardless of whether they had income or activity.
How to resolve it?
A direct response to the IRS is only required in specific situations. The IRS CP259B Notice asks organizations to review their filing status and act accordingly:
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If you have not already filed - Submit Form 990-PF as soon as possible, along with any tax due.
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If you have already filed - If you filed within the last four weeks using the same name and EIN on the notice, disregard it. If you filed more than four weeks ago or under a different name/EIN, complete the response form and mail it with a signed, dated copy of your return.
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If you don't believe you're required to file - Complete the response form included with the notice (for example, if your organization is a public charity, not a private foundation) and mail or fax it back.
What happens if you ignore the notice?
Because private foundations must file Form 990-PF annually — whether or not they have income — missing the deadline can trigger a late-filing penalty. If an organization fails to meet its annual filing requirement for three consecutive years, the IRS automatically revokes its tax-exempt status.
WHY FILE HERE
File Form 990-PF with Tax990. Resolve CP259B Notices.
Follow these three simple steps to complete your Form 990-PF filing and resolve your CP259B notice.
Add foundation details
Just enter your foundation's name or EIN, and we'll retrieve the complete details from the
IRS records.
Prepare your form
Answer guided interview questions, and we build the form for you—or jump straight into direct form entry.
Review & audit check
Built-in validations scan your return for errors before submission.
E-file directly with the IRS
Submit securely and receive confirmation once accepted.
Protection & Commitment
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Complimentary extension requests if you need more time
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No-cost amendments in case anything needs to
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FAQs
Frequently asked questions
Everything you need to know about the CP259B notice.
Your organization may receive a CP259B Notice if IRS it as a private foundation and yourForm 990-PF hasn't been filed.
Only in certain cases. If you've already filed — more than four weeks ago or under a different name/EIN — or if you believe you're not required to file, you must complete and return the response form included with the notice.
Form 990-PF can carry a monetary late-filing penalty if filed late without reasonable cause. If your organization fails to file the required return for three consecutive years, the IRS will automatically revoke its tax-exempt status.
If you filed within the last four weeks using the same name and EIN listed on the notice, no further action is needed. If you filed earlier or under different information, send proof of filing using the response form.
No. If you're seeking reclassification as a public charity, you must submit Form 8940, Request for Miscellaneous Determination, with the required user fee. You must continue filing Form 990-PF while that request is pending.
Yes. You should file as soon as possible even if the deadline has passed. Continued non-filing means penalties and puts your organization closer to the three-consecutive-year automatic revocation threshold.
READY TO SIMPLIFY FILING?
Complete Your Form 990-PF
Before It's Too Late
Filing Form 990-PF only takes a few minutes and helps your organization stay compliant
with IRS annual filing requirements.
requirements.
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