Understanding your CP259D Notice

 

What this notice is about

Our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.


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-T 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 Nonprofits.


Frequently asked questions

Who must file a Form 990-T?

Form 990-T must be filed by any organization that is tax-exempt under section 501(a) or section 529(a), if it has gross unrelated business income of $1,000 or more for a given tax year. A list of other entities who must file Form 990-T is shown in the Who Must File section of the General Instructions of Form 990-T.

When is the Form 990-T due?

For an employees' trust defined in section 401(a), an IRA (including SEPs and SIMPLEs), a Roth IRA, a Coverdell ESA, or an Archer MSA, the Form 990-T is due by the 15th day of the 4th month after the end of its tax year. All other organizations must file Form 990-T by the 15th day of the 5th month after the end of their tax 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 this form, please call 877-829-5500. Personal assistance is available Monday through Friday, 7 a.m. to 7 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 Nonprofits.


Tips for next year

Review the information for Unrelated Business Income Tax.