VALID › Notice Library › CP259G notice
In the IRS’s own words · not reviewed by VALID
CP259G notice explained, in the IRS’s own words
Our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
Read the full CP259G page on irs.gov ↗
What this notice is about
Our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
If you already filed Form 1120-POL
- 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 1120-POL 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 mail it to us using the envelope provided.
- 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 1120-POL, but haven’t filed yet
- If you are required to file or choose to file your Form 1120-POL 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, follow the instructions in the notice to file a paper form.
- If you don't think you need to file Form 1120-POL, 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 Nonprofits.
- 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
- Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations
Which organizations must file a Form 1120-POL?
An exempt organization that is not a political organization must file Form 1120-POL if it is treated as having political organization taxable income under section 527(f)(1).
When is Form 1120-POL due?
Form 1120-POL is due by the 15th day of the 3rd month after the end of the tax year. Thus, for a calendar year taxpayer, Form 1120-POL is due on March 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.
More information can be found at Political Organizations - Annual Income Tax Returns.
Can I get help over the phone?
Can I get help over the phone?
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 political organization resources at Tax Information for Political Organizations.
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.