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In the IRS’s own words · not reviewed by VALID
CP259H notice explained, in the IRS’s own words
We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt from Income Tax.
Read the full CP259H page on irs.gov ↗
What this notice is about
We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt from Income Tax.
If you already filed Form 990 or Form 990-EZ
- Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
- 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 990 or Form 990-EZ , but haven’t filed yet
- If you are required to file or choose to file your Form 990 or Form 990-EZ 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 don't think you need to file Form 990 or Form 990-EZ, 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 Non-Profits.
- Review the information found at Political Organizations - Annual Income Tax Returns.
- 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
Which political organizations must file a Form 990 or Form 990-EZ?
Political organizations may not submit Form 990-N.
When is Form 990 or Form 990-EZ due?
Form 990 or 990-EZ is due by the 15th day of the 5th month after the end of the tax year. Thus, for a calendar year taxpayer, Form 990 or Form 990-EZ is due on May 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.
Can I get help over the phone?
If you have questions and/or need help completing the 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 Non-Profits.
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.