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Most Common Reasons IRS May Need to Contact You (Tax Year 2007 and Prior Exempt Organization Annual Returns)

Form 990

  • Schedule B is missing or the box in Item M is not checked.
  • Schedule A missing or incomplete.
  • Missing signature.
  • Part IV-A, Schedule A (support schedule), missing or incomplete.
  • Part IV missing or incomplete. (Reconciliation of revenue/expenses.)
  • Clarification of subsection (request copy of determination letter).

Form 990-EZ

  • Schedule B is missing or the box in Item H is not checked.
  • Schedule A missing or incomplete.
  • Request to file Form 990 (total assets more than $250,000).
  • Request to file Form 990 (gross receipts more than $100,000).
  • Missing signature.
  • Clarification of subsection (request copy of determination letter).

Form 990-PF

  • Schedule B is missing or the box in Part I, Line 2 is not checked.
  • Part XV, Line 2a through 2d missing or incomplete. (Information regarding contribution, grant, gift, loan, scholarship, etc. programs.)
  • Part II missing or incomplete. (Balance sheet.)
  • Part X, Lines 1 through 6 missing or incomplete. (Minimum investment return - all domestic foundations must complete this part.)
  • Part XV missing or incomplete. (Required if foundation had assets of $5,000 or more.)

Additional information:

Prior Year Forms, Instructions, and Publications

Reminder: Separate Returns Need Separate Envelopes

Page Last Reviewed or Updated: 29-Jan-2014