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 either: Mail it to us using the envelope provided, or 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 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. Review additional material that may be helpful to you: Publication 557, Tax-Exempt Status for Your Organization Compliance guides for tax-exempt organizations: Publication 4221-PC PDF, Publication 4221-PF PDF, and Publication 4221-NC PDF Form 990-T, Exempt Organization Business Income Tax Return Unrelated Business Income Tax (UBIT) Returns Special UBIT Rules for Organizations 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 PDF. 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. Reference tools Publication 1, Your Rights as a Taxpayer Filing past due tax returns Get Transcript Paying your taxes Full list of tax forms and instructions 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.
