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.
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 or Form 990-EZ 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.
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.
Answers to Common Questions
Which political organizations must file a Form 990 or Form 990-EZ?
A tax-exempt political organization must file Form 990 or 990-EZ if it has gross receipts of $25,000 or more, unless excepted. A political organization that is a qualified state or local political organization must file Form 990 or 990-EZ only if it has gross receipts of $100,000 or more. 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 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 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.
Tax publications you may find useful
- Publication 557, Tax Exempt Status for Your Organization (.pdf)
- Publication 583, Starting a Business and Keeping records (.pdf)
- Compliance guides for tax-exempt organizations (all .pdf): Publication 4221-PC, Publication 4221-PF, and Publication 4221-NC
- Form 990, Return of Organization Exempt From Income Tax (.pdf)
- Form 990-EZ, Short Form Return of Organization Exempt From Income Tax (.pdf)
- Full list of tax forms and instructions
How to get help
- Call the 800, 866 or 888 number listed on the top right corner of your notice.
- Authorize someone (such as an accountant) to contact the IRS on your behalf using Form 2848, Power of Attorney and Declaration of Representative (PDF)
- See if you qualify for help from a Low Income Taxpayer Clinic.