Form 990-PF Rejects
Reject Code: F990PF-010-01
If Form 990-PF, 'ExemptOperatingFoundationsInd' checkbox is checked, then 'PrivateOperatingFoundationInd' must have a choice of 'Yes' indicated.
A private foundation that qualifies as an exempt operating foundation under Section 4940(d)(2) is exempt from the excise tax on net investment income imposed by Section 4940(a). A return with this reject has indicated on Part V line 1a that it is an exempt operating foundation, but a corresponding question on Part VI-A line 9 is answered No rather than Yes.
To fix this reject, first determine if it is correct that the organization is an exempt operating foundation. An organization exempt from the excise tax will have received a determination letter from the IRS indicating this.
Is this return also receiving Reject Code F990PF-902-01?
- If yes, then fixing that reject will eliminate this reject. See below for the instructions on how to fix that reject.
- If no, to correct this reject, from the Main Menu of Form 990-PF select:
- Parts VI-A and VI-B
- Part VI-A - Statements Regarding Activities
- Additional Questions
- Status as private operating foundation sect 4942(j)(3) or (j)(5) - Answer YES. Be sure to complete Part XIII.
Reject Code: SB-F990PF-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.
This reject occurs if Schedule B has been begun but is incomplete.
Schedule B, Schedule of Contributors, is required if one or more persons contributed money, securities, or other property valued at $5,000 or more directly or indirectly during the year. In this context, "person" means both individuals as well as entities.
To determine whether a person has contributed $5,000 or more, total only their gifts of $1,000 or more. Separate and independent gifts need not be totaled if less than $1,000.
To correct this reject, from the Main Menu of Form 990-PF select:
- Additional Forms and Schedules
-
Schedule B - Schedule of Contributors - Is Schedule B required?
- If no, select Remove Schedule B.
- If yes, select Contributors. Click New and enter the information about the contributor as needed. If they gave noncash property, be sure to complete Part II. See the IRS instructions here if you have questions about what information is or isn't needed.
If Schedule B isn't required, be sure the check box in Part I of the main form has been checked indicating that Schedule B isn't required. To check this box, from the Main Menu of Form 990-PF select:
- Parts I, II and III
- Part I - Analysis of Revenue and Expenses
- Revenue
- Foundation is not required to attach Schedule B - If not Yes, click to change to Yes.
Reject Code: F990PF-029-01
If Form 990-PF, 'PrivateOperatingFoundationInd' has a choice of 'Yes' indicated, then at least one charitable activity must be listed in 'SummaryOfDirectChrtblActyGrp'.
To correct this reject, from the Main Menu of Form 990-PF select:
- Parts VII, VIII-A and VIII-B
- Part VIII-A - Summary of Direct Charitable Activities
- Largest direct charitable activity (1) - Enter the amount spent on the activity, then a brief description of the activity.
Repeat the above step for up to four activities, as desired.
Reject Code: F990PF-031-01
If Form 990-PF, checkbox 'Sect4942j3j5FndtnAndFrgnOrgInd' is not checked and (Form 990-PF, Item H, checkbox 'Organization501c3ExemptPFInd' or checkbox 'Organization4947a1TrtdPFInd') is checked, 'DistributableAsAdjustedAmt' in the 'DistributableAmountGrp' must have a value.
Reject Code: F990PF-033-01
If Form 990-PF, checkbox 'Sect4942j3j5FndtnAndFrgnOrgInd' is not checked and (Form 990-PF, Item H, checkbox 'Organization501c3ExemptPFInd' or checkbox 'Organization4947a1TrtdPFInd') is checked, 'DistributableAsAdjustedAmt' in the 'UndistributedIncomeGrp' must have a value unless 'ForeignOrgMeeting85PctTestInd' box is checked.
To correct these rejects, from the Main Menu of Form 990-PF select:
- Parts IX,X,XI and XII - Complete Part IX and Part X.
Reject Code: F990PF-034-01
If Form 990-PF, checkbox 'Sect4942j3j5FndtnAndFrgnOrgInd' is not checked and (Form 990-PF, Item H, checkbox 'Organization501c3ExemptPFInd' or checkbox 'Organization4947a1TrtdPFInd') is checked, 'UndistributedIncomeCYAmt' must have a value unless 'ForeignOrgMeeting85PctTestInd' box is checked.
This reject indicates that unless this is a Foreign organization meeting the 85% test, Part XII of Form 990-PF must be completed.
To correct this reject, from the Main Menu of Form 990-PF select:
- Parts IX,X,XI and XII - Complete Part IX, Part X, Part XI, and Part XII
Reject Code: F990PF-040-03
If Form 990-PF, ['Organization501c3ExemptPFInd' or 'Organization4947a1TrtdPFInd' is checked] AND ['ForeignOrgMeeting85PctTestInd' is not checked] AND ['AtLeast5000InAssetsInd' has a choice of 'Yes' indicated OR 'TotalAssetsEOYAmt' is greater than 5000] AND ['ContriPaidRevAndExpnssAmt' or 'ContriPaidDsbrsChrtblAmt'] has a value, then at least one entry must be provided in 'GrantOrContributionPdDurYrGrp' in the list.
The organization reported some amount paid as a contribution, gift, or grant on Part I line 25. Per the instructions, one or more corresponding entries also need to be made in Part XIV giving more information about the donee(s).
To correct this reject, from the Main Menu of Form 990-PF select:
- Parts XII and XIV
- Part XIV - Supplementary Information
-
Grants and Contributions Paid During the Year
Grants and Contributions Approved for Future Payment - Select the appropriate menu line, whether for contributions paid during the year or approved for future payment, and enter all the requested information about the donee.
Reject Code: F990PF-053-01
If the timestamp in the GTX key is after the due date of the return (four and one half months after the 'TaxPeriodEndDt' in the Return Header), then the 'RequestedPaymentDt' in the "IRS Payment" [IRS Payment] must not be later than the date the return was received and must not be prior to five days before the date the return was received by the IRS.
This reject indicates the date specified in the payment record is more than five days before the return was transmitted. To correct this reject, from the Main Menu of the 990-PF select:
- Mark Return Electronic
- Direct Debit Date - If the return is being filed on or before its filing deadline, change the date to any date between the transmission date and the deadline. If the return is being filed after the deadline, change the date to the transmission date.
Reject Code: F990PF-054-01
If Form 990-PF, Item G, 'FinalReturnInd' checkbox is checked, then 'OrganizationDissolvedEtcInd' checkbox "Yes" must be checked.
To correct this reject, from the Main Menu of Form 990-PF select:
- Parts VI-A and VI-B
- Part VI-A
- Liquidation, termination, dissolution, etc. - Answer YES.
Reject Code: F990PF-065-02
If Form 990-PF, [ Item H, checkbox 'Organization501c3ExemptPFInd' or checkbox 'Organization4947a1TrtdPFInd' is checked ] and ['AtLeast5000InAssetsInd' has a choice of 'Yes' indicated OR 'TotalAssetsEOYAmt' is greater than 5000], then 'OnlyContriToPreselectedInd' checkbox must be checked OR at least one complete entry for submission information (Lines 2a through 2d) must be provided unless 'ForeignOrgMeeting85PctTestInd' box is checked.
This reject usually indicates that Part XIV of the 990-PF needs to be completed.
To correct this reject, from the Main Menu of Form 990-PF select:
- Parts XIII and XIV
- Part XIV - Supplementary Information
- Only makes contributions to preselected charitable org - Answer Yes or No as appropriate:
- If Yes - You're done.
-
If No - You'll need to enter information about the program(s) as follows:
- Select Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs, the click New and enter the information about the grant: its name and contact info. When done, click Ok.
- Form in which applications should be submitted & information & materials to be included - Enter here information about how an interested party would apply to the program and what info they need to submit.
- List any submission deadlines - If there are any deadlines, list them, otherwise enter that there are no deadlines.
-
List any restrictions or limitations on awards - If there are any restrictions or limitations on the awards, list those, otherwise enter that there are none.
Be sure to enter something in all of the four above menus to avoid another reject.
Reject Code: F990PF-902-01
If Form 990-PF, 'ExemptOperatingFoundationsInd' checkbox is checked, then the organization must have a foundation code "02" in the e-file database.
A private foundation that qualifies as an exempt operating foundation under Section 4940(d)(2) is exempt from the excise tax on net investment income imposed by Section 4940(a). A return with this reject is erroneously indicating the organization is an exempt operating foundation. An organization exempt from the excise tax will have received a determination letter from the IRS indicating this, and the IRS Business Master File would indicate it is exempt (with a foundation code of 02).
To correct this reject, from the Main Menu of Form 990-PF select:
- Parts IV and V
- Part V
- Exempt operating foundations described in sect. 4940(d)(2) - Click and answer No.
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 and Schedules
- Schedule B - Schedule of Contributors
- Contributors - Click New and make entries as necessary.
Reject Code: SB-F990-014
If Schedule B (Form 990, 990-EZ, or 990-PF), Part I, col (b) "Name" contains the value "NameNotApplicableCd", then 'Organization501cInd' checkbox must be checked and 'organization501cTypeTxt' must not equal "3".
Reject Code: SB-F990-015
If Schedule B (Form 990, 990-EZ, or 990-PF), Part I, col (b) "Address" contains the value "AddressNotApplicableCd", then 'Organization501cInd' checkbox must be checked and 'organization501cTypeTxt' must not equal "3".
If this is a 501(c)(3) private operating foundation, information about contributors who contribute $5,000 or more during the tax year needs to be entered in Schedule B Part I.
To correct these rejects, from the Main Menu of Form 990-PF select:
- Additional Forms and Schedules
- Schedule B - Schedule of Contributors
- Contributors - 501(c)(3) organizations are not allowed to choose the "Name & Address Not Applicable" contributor type, so if an entry is being made here it must include the contributor's name and address, and if a "not applicable" entry exists it should be deleted.
Additional Information: