F990-912-01: Organization type doesn't match IRS records

What this rejection means

Item J of Form 990-EZ asks for your tax-exempt status. The boxes are 501(c)(3), 501(c) with a subsection number, 4947(a)(1), and 527. The IRS compared the box you checked with its own record for your EIN, and they did not match.

IRS business rule F990-912-01: Organization type specified in Item J, must match data in the e-file database.

The return was rejected. It must show the status the IRS has on record before it can be accepted.

Why it happens

• The wrong box was checked. For example, a social welfare organization recognized under 501(c)(4) checks 501(c)(3), or the other way round.
• The subsection number is wrong. If you check the 501(c) box, the instructions say to enter the subsection number in the parentheses, such as 4 for a 501(c)(4). A typo here, or a guess, causes a mismatch.
• The board's understanding differs from the IRS record. The way the organization describes itself may not match the subsection the IRS recognized it under. The IRS record is what this rule checks.
• A special category. The instructions say that organizations exempt under sections 501(e), (f), (k) and (n) count as 501(c)(3) for Form 990-EZ. Checking the 501(c) box with one of those letters can cause a mismatch.

How to fix it

1. Find your IRS recognition. Your determination letter states how the IRS recognized the organization. Letters issued on or after January 1, 2014 can be downloaded from Tax Exempt Organization Search on IRS.gov. For older letters, use Form 4506-B. You can also ask for an affirmation letter, which the IRS issues to confirm an organization's exempt status.
2. Correct Item J to match that recognition, and send the return again. If the only problem was the box, this fixes it.
3. Review the schedules after you change Item J. Some requirements depend on Item J. For example, 501(c)(3) organizations and 4947(a)(1) trusts must attach Schedule A and complete Part VI of Form 990-EZ. If you move away from 501(c)(3), those parts may no longer apply. If you move to 501(c)(3), they will.
4. Do not pick a box just to get past the rejection. Item J should show the status the IRS actually granted you.

If you believe the IRS record itself is wrong, correcting the return will not help. The record has to be reviewed first.

When to contact the IRS

Call IRS Tax Exempt and Government Entities (TE/GE) Customer Account Services at 877-829-5500 (toll-free) when:

• you cannot find your determination letter and need to confirm your status, or
• your letter shows the status you checked and the return is still rejected.

The IRS says this line takes questions about an organization's tax-exempt status. The Form 990-EZ instructions say it is open Monday through Friday. You can request an affirmation letter by phone, letter or fax. Have your EIN and the rejection code ready.

Related codes

• F990EZ-002-01: if the 501(c) box in Item J is checked, the subsection number must be filled in.
• F990EZ-120-01: if Item J is 501(c)(3) or 4947(a)(1), Schedule A must be attached.
• F990EZ-025-01: if the line 43 checkbox is checked, the organization type must be 4947(a)(1).
• F990-902-01: the EIN must be set up in IRS records as an exempt organization filer.