VALID › Notice Library › CP259B Notice
In the IRS’s own words · not reviewed by VALID
CP259B notice explained, in the IRS’s own words
Our records indicate your organization didn't file a Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation.
Read the full CP259B page on irs.gov ↗
What this notice is about
Our records indicate your organization didn't file a Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation.
If you are required to file Form 990-PF by have not filed yet
- If you're required to file or choose to file electronically,
- 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're not required to file electronically, send the following in the enclosed envelope included with the notice:
- The complete, signed Form 990-PF,
- Any required schedules,
- The payment for any tax due, and
- The completed and signed Response Form at the end of the notice.
What should I do if I have already filed Form 990-PF?
If you filed within the last four weeks using the same name and Employer ID number (EIN) on your notice, you don't have to do anything. Our system may not have processed your return at the time we mailed the notice.
If you filed more than four weeks ago or used a different name or EIN, complete the response form starting on Page 3, and mail it to us with a signed and dated copy of the return.
What should I do if I don't think I have to file a Form 990-PF?
Complete the response form starting on Page 3 of the notice and mail or fax it to us.
Can I get help over the phone?
If you have questions and/or need help completing the form, you may call our Customer Account Services at 877-829-5500. Personal assistance is available Monday through Friday, 7 a.m. to 7 p.m. CT.
Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Nonprofits.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.