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.
What you need to do
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,
- Use your e-file provider to submit Form 990 or Form 990-EZ and any required schedules.
- 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
Frequently asked questions
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.
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.
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.
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.
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the Taxpayer Advocate Service (TAS).
- See if you qualify for help from a Low Income Taxpayer Clinic.
- You can request a copy of your notice or letter in Braille or large print.
- If you can’t find what you need online, call the telephone number on your notice or letter.