Tax990 Knowledge Base

Organization has not been established as a private foundation [F990PF-905-01] - How do I resolve it?

IRS  Error code: [F990PF-905-01]
 

Rejection Message: 

If the "Initial return of a former public charity" checkbox is not checked, ensure the EIN is recognized as a private foundation filer in the IRS 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.

Action Required:

• Check whether the organization filing for the first time, or is its tax-exempt application still pending.
• If the return is due before your organization submitted its application or while the organization's application for recognition of exempt status is pending (including any appeal of a proposed adverse determination), the organization must file the return (including all applicable schedules and attachments) at the following address:

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

If the organization's principal business, office, or agency is in a foreign country or U.S. possession, mail to:

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

• Check whether the organization has previously been revoked, If yes you must re-instate your tax-exempt status.
• If the IRS has rejected the return despite your organization having the exempt status, then we suggest you contact the e-help Desk Toll-Free Number 1-866-255-0654.