Form 990 Rejects
Reject Code: F990-902-01
'EIN' of the Filer in the Return Header must be established as an exempt organization filer in the e-File database.
This reject indicates the IRS hasn't determined that this organization meets the requirements of IRC section 501(a). Perhaps it once met those requirements and doesn't now, or perhaps it's never been or is not yet recognized as a tax-exempt organization.
Click here to search the IRS tax-exempt organization database to find out the status of this organization.
Reject Code: F990-911-03
If "Final return/terminated" checkbox is not checked or "Initial return" checkbox is not checked, then in the Return Header, the tax period ending date must match data in the e-file database.
The organization's tax year is indicated in its determination letter from the IRS. A short year is allowable if this is the organization's first or last year, otherwise you will need to verify its tax year, whether calendar year or fiscal year. You can examine the organization's determination letter at the IRS here, or you can ask one of the organization's officers.
Reject Code: SB-F990-012-01
If Schedule B (Form 990, 990-EZ, or 990-PF), checkbox for "General Rule" is checked or "Special Rules" first checkbox '...met 1/3 support test' is checked or "Special Rules" second checkbox '...received total contributions of more than 1,000' is checked, then one or more entries in Part I "Contributors" ("ContributorInfo") must be provided.
To correct this reject, from the Main Menu of the 990 select:
- Additional forms
- Schedule B
- Contributors - Make entries as necessary
Reject Code: F990-161-01
If Form 990, Part VIII, Line 1h, column (A) or Form 990-EZ, Part I, Line 1 has a non-zero amount and Schedule A (Form 990 or 990-EZ), Part I, Line 5, Line 7, or Line 8 checkbox is checked, then Schedule A, Part II, Line 1, column (e) must have a non-zero amount.
To correct this reject, from the Main Menu of the 990 select:
- Additional Forms and Schedules
- Schedule A - Supplementary Information
- Part II
- Gifts, grants, contributions, and membership fees received
- 2022 (Column e)
Reject Code: F990-184
If Form 990, Part VIII, Line 1h, column (A) or Form 990-EZ, Part I, Line 1 has a non-zero amount and Schedule A (Form 990 or 990-EZ), Part I, Line 10 checkbox is checked, then Schedule A, Part III, Line 1, column (e) must have a non-zero amount.
This reject occurs when the main form shows contributions, gifts, and grants have been received but a corresponding entry hasn't been made in the current year column in Schedule A Part III.
To correct this reject, from the Main Menu of the 990 select:
- Additional Forms and Schedules
- Schedule A - Supplementary Information
- Part III
- Public Support
- Gifts, grants, contributions, and membership fees received
- 20xx (Column e) - Enter the appropriate amount.
Reject Code: SB-F990-002-01
If Schedule B (Form 990, 990-EZ, or 990-PF), Item "Organization type" is not equal to "501(c)(7)" and "501(c)(8)" and "501(c)(10)", then no more than one of the four checkboxes, one under "General Rule" and three under "Special Rules" must be checked.
In Form 990, Schedule B provides information on contributors and their contributions, and the contributions that need to be listed in Schedule B are governed by a general rule and/or one of three special rules.
An organization that qualifies as a non-profit under a section other than 501(c)(7), (8), or (10) can only check the box for one of the rules. A return that has received this reject has checked more than one of the rules but should not do that.
To correct this reject, from the Main Menu of the 990 select:
- Additional forms
- Schedule B - There are four Yes/No menu lines in this menu, corresponding to four checkboxes on the first page of Schedule B. Evaluate each menu line and indicate Yes for only one of them.