Understanding Your CP259H Notice

 

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. Several online fax services use the internet to send files from your computer or smart device to a fax number.

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


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, 7:00 a.m. to 7:00 p.m. CT.


Tips for next year

Review the political organization resources at Tax Information for Political Organizations.

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