What this notice is about
We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt from Income Tax.
What you need to do
If you already filed Form 990 or Form 990-EZ
- Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
- If you filed more than four weeks ago or used a different name or EIN, complete the Response Form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.
If you are required to file Form 990 or Form 990-EZ, but haven¡¯t filed yet
- If you are required to file or choose to file your Form 990 or Form 990-EZ electronically,
- Use your e-file provider to submit Form 990 or Form 990-EZ and any required schedules.
- You must also complete the Response Form and fax it to the fax number in the notice using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service¡¯s privacy and security policies.
If you don't think you need to file Form 990 or Form 990-EZ, complete the Response Form enclosed with your notice and mail or fax it to us.
You may want to
- Review the filing requirements for your organization at Tax Information for Charities & Other Non-Profits.
- Review the information found at Political Organizations - Annual Income Tax Returns.
- Review additional material that may be helpful to you:
- Publication 557, Tax-Exempt Status for Your Organization
- Publication 583, Starting a Business and Keeping Records
- Compliance guides for tax-exempt organizations:
- Publication 4221-PC,
- Publication 4221-PF PDF, and
- Publication 4221-NC PDF
Frequently asked questions
A tax-exempt political organization must file Form 990 or 990-EZ if it has gross receipts of $25,000 or more, unless excepted. A political organization that is a qualified state or local political organization must file Form 990 or 990-EZ only if it has gross receipts of $100,000 or more. Political organizations may not submit Form 990-N.
Form 990 or 990-EZ is due by the 15th day of the 5th month after the end of the tax year. Thus, for a calendar year taxpayer, Form 990 or Form 990-EZ is due on May 15 of the following year. If any due date falls on a Saturday, Sunday or legal holiday, the organization can file the return on the next business day.
If you have questions and/or need help completing the form, please call 877-829-5500. Personal assistance is available Monday through Friday, 7 a.m. to 7 p.m. CT.
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.
Tips for next year
Review the political organization resources at Tax Information for Political Organizations.
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the .
- See if you qualify for help from a .
- You can request a copy of your notice or letter in Braille or large print.
- If you can¡¯t find what you need online, call the telephone number on your notice or letter.