VALID › Notice Library › CP259D notice
In the IRS’s own words · not reviewed by VALID
CP259D notice explained, in the IRS’s own words
Our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.
Read the full CP259D page on irs.gov ↗
What this notice is about
Our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.
What you need to do
- Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
- Otherwise, file your required Form 990-T immediately according to the instructions on the notice.
- If you don't think you need to file, complete the Response Form enclosed with your notice and either:
- Mail it to us using the envelope provided, or
- 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 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.
You may want to
- Review the filing requirements for your organization at Tax Information for Charities & Other Nonprofits.
- Review additional material that may be helpful to you:
- Publication 557, Tax-Exempt Status for Your Organization
- Compliance guides for tax-exempt organizations:
- Publication 4221-PC,
- Publication 4221-PF PDF, and
- Publication 4221-NC PDF
- Form 990-T, Exempt Organization Business Income Tax Return
- Unrelated Business Income Tax (UBIT) Returns
- Special UBIT Rules for Organizations
Who must file a Form 990-T?
A list of other entities who must file Form 990-T is shown in the Who Must File section of the General Instructions of Form 990-T PDF.
When is the Form 990-T due?
For an employees' trust defined in section 401(a), an IRA (including SEPs and SIMPLEs), a Roth IRA, a Coverdell ESA, or an Archer MSA, the Form 990-T is due by the 15th day of the 4th month after the end of its tax year. All other organizations must file Form 990-T by the 15th day of the 5th month after the end of their tax year. If any due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day.
Can I get help over the phone?
If you have questions and/or need help completing this form, please call 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.
Tips for next year
Review the information for Unrelated Business Income Tax.
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.