Understanding your CP259D Notice
We sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.
Printable samples of this notice (PDF)
Tax publications you may find useful
- Publication 557, Tax Exempt Status for Your Organization
- Unrelated Business Income Tax Returns - Form 990-T
- Publications 4221-PC, 4221-PF, and 4221-NC - Compliance Guides for tax-exempt organizations
- Instructions for Form 990-T
- Information about Unrelated Business Income Tax can be found at: Exempt Organization Business Income Tax
- Find a copy of any necessary tax forms and instructions
How to get help
Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.
You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
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 Non-Profits.
Answers to Common 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 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 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 Non-Profits.
Tips for next year
Review the tax-exempt organization resources at Form 990 Resources and Tools for Exempt Organizations.
Understanding your notice
Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.
Notice CP259D, Page 1
Notice CP259D, Page 2
Notice CP259D, Page 3
Notice CP259D, Page 4
