Understanding Your CP255 Notice

Form 990-PF must be filed by:

• Exempt private foundations (section 6033(a), (b), and (c))
• Taxable private foundations (section 6033(d))
• Organizations that agree to private foundation status and their applications for exempt status are pending on the due date for filing
• Organizations that made an election under section 41(e)(6)
• Foundations that are making a section 507 termination
• Section 4947(a)(1) nonexempt charitable trusts treated as private foundations (section 6033(d))

Form 990-PF is due by the 15th day of the 5th month following the close of the foundation's accounting period. For a calendar year taxpayer, Form 990-PF is due on May 15 of the following year. If any due date falls on a Saturday, Sunday, or legal holiday, the foundation can file the return on the next business day.

You can find additional information about how to submit Form 8940 at Pay.gov - Form 8940 Request for Miscellaneous Determination, including information about file size limits. If your PDF file exceeds the 15MB limit, remove any items over the limit and contact IRS Customer Accounts Services at 877-829-5500 for assistance on how to submit the removed items. Help 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 Nonprofits or Tax Information for Private Foundations.