Organization has not been established as a private foundation [F990PF-905-01] - How do I resolve it?
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IRS  Error code: Form 990-PF: [F990PF-905-01]

Rejection Message: 

If Form 990-PF, Item G, "Initial return of a former public charity" checkbox is not checked, then the EIN in return must have been established as a private foundation return filer in the e-file database.

What does it mean:

The organization must establish itself as a private foundation to file a 990-PF return. Two possibilities would have led to the rejection of the form. The organization might have filed Form 1023 seeking exemption status and wouldn't have heard back from the IRS. Or, the organization wouldn't have filed Form 1023 at all.

Resolution:

If you have filed your Form 1023 application with IRS, you need to wait until the IRS grants exempt status to the organization before filing Form 990-PF. or you can paper file the form by checking the box "exemption application is pending" and mail it to the address mentioned below

Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0027

In case the foundation’s principal office is located in a foreign country or U.S. possession, mail your Form 990-PF to the following address:

Internal Revenue Service Center
P.O. Box 409101
Ogden, UT 84409

If the IRS has rejected the return despite the organization having exempt status, then we suggest you contact the e-help Desk Toll-Free Number 1-866-255-0654.