Most Common Reasons IRS May Need to Contact You (Tax Year 2007 and Prior Exempt Organization Annual Returns)
Form 990
- Schedule B is missing or the box in Item M is not checked.
- Schedule A missing or incomplete.
- Missing signature.
- Part IV-A, Schedule A (support schedule), missing or incomplete.
- Part IV missing or incomplete. (Reconciliation of revenue/expenses.)
- Clarification of subsection (request copy of determination letter).
Form 990-EZ
- Schedule B is missing or the box in Item H is not checked.
- Schedule A missing or incomplete.
- Request to file Form 990 (total assets more than $250,000).
- Request to file Form 990 (gross receipts more than $100,000).
- Missing signature.
- Clarification of subsection (request copy of determination letter).
Form 990-PF
- Schedule B is missing or the box in Part I, Line 2 is not checked.
- Part XV, Line 2a through 2d missing or incomplete. (Information regarding contribution, grant, gift, loan, scholarship, etc. programs.)
- Part II missing or incomplete. (Balance sheet.)
- Part X, Lines 1 through 6 missing or incomplete. (Minimum investment return - all domestic foundations must complete this part.)
- Part XV missing or incomplete. (Required if foundation had assets of $5,000 or more.)
Additional information:
Page Last Reviewed or Updated: 2012-08-02
