Form 990-EZ Rejects
Reject Code: F990EZ-114-02
If Form 990-EZ, Item B, "Final return/terminated" checkbox is checked, then Line 36 checkbox "Yes" must be checked.
This reject occurs when the check box indicating that this is the organization's final return is checked, but the corresponding question in Part V has not been affirmatively answered.
To correct this reject, from the Main Menu of the 990-EZ select:
- Part V - Other Information
- Liquidation, dissolution, termination, etc. during the year - Answer Yes.
Reject Code: F990EZ-119-01
If Form 990-EZ, Item J, "501(c)(3)" checkbox or "Organization type" is "501(c)(4)", then Part V, Line 40b checkbox "Yes" or checkbox "No" must be checked.
To correct this reject, from the Main Menu of the 990-EZ select:
- Part V - Other Information
- Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations
- Engage in section 4958 excess benefit transactions - Answer Yes or No.
Reject Code: F990EZ-127-01
If Form 990-EZ, Part II Line 25(B) is greater than or equal to $500,000, then Form 990 must be filed instead of Form 990-EZ.
This organization's receipts are large enough that it must file Form 990. To correct this reject, you will need to delete Form 990-EZ, then begin Form 990.
Reject Code: F990-158-02
If Form 990, Item B, "Final return/terminated" checkbox is checked, Schedule N must be present in the return.
This reject occurs when the check box indicating that this is the organization's final return is checked, but Schedule N has not been completed.
To correct this reject, from the Main Menu of the 990-EZ select:
- Additional Forms and Schedules
- Schedule N - Liquidation, Termination, etc. of Assets - Complete the schedule as needed.
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-EZ 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: SA-F990-101-01
If Schedule A (Form 990 or 990-EZ), Part I, Line 5, Line 7, or Line 8 checkbox is checked, then Part II Line 6(f) must have a value.
Certain organizations are required to provide the amount of public support they have received for the past 5 years to determine if they meet the public support test and qualify as a publicly supported organization under section 509(a)(2). This information is reported in Schedule A, Part II, Section A.
To correct this reject, from the Main Menu of the 990-EZ select:
- Additional Forms and Schedules
- Schedule A
- Part II - Select each of the following lines and enter the amounts for the past five years:
- Gifts, grants, contributions, and membership fees received - Include on this line all gifts, grants, contributions, and membership fees received except for "unusual grants" as defined in the Form 990-EZ instructions.
- Tax revenues levied for the organization's benefit - Enter tax revenue levied for the organization's benefit by a governmental unit and either paid to the organization or expended on its behalf. (Report this amount here whether or not the organization includes this amount as revenue on its financial statements or elsewhere.)
- Services/facilities furnished by govt. unit free of charge - Report here the value of services or facilities furnished by a governmental unit to the organization without charge as long as those same services and facilities aren't also offered to the general public without charge. (Report this amount here whether or not the organization includes this amount as revenue on its financial statements or elsewhere.)
- Enter the remaining income on the appropriate menu line: interest, dividends, rents, royalties, etc.; net income from unrelated business activities; and other income (not including capital gains).
- Amounts from line 1 whose total payments exceed 2% of line 11 - After all the income has been entered, determine the portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on menu line 11 and enter that amount here.
Reject Code: SA-F990-102-01
If Schedule A (Form 990 or 990-EZ), Part I, Line 5, Line 7, or Line 8 checkbox is checked, and Part II, Line 13 checkbox is not checked, then Part II Line 14 must have a value.
The public support percentage is computed for organizations that have been in existence for more than five years. This reject indicates this organization has existed for more than five years but no income data has been entered in Part II of Schedule A to compute the percentage.
If the return also received reject code SA-F990-101-01 (discussed above), correcting that reject will supply the data needed to compute the percentage.
Irrespective of whether the return also received reject code SA-F990-101-01, you need to evaluate the five year question here:
- Additional Forms and Schedules
- Schedule A
- Part II
- First, second, third, fourth, fifth tax year as a 501(c)(3) - Answer YES if the organization is in year one through five of its existence as a 501(c)(3) tax-exempt entity. Answer NO if the organization is older than five years, triggering the public support percentage computation.
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-EZ, 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 section 501(c)(7), (8), or (10) can may be able to check the box for more than one of the rules, but an organization qualifying 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-EZ select:
- Additional Forms and Schedules
- 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.
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
- 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.
Reject Code: SB-F990-102-01
If Schedule A (Form 990 or 990-EZ), Part I, Line 5, Line 7, or Line 8 checkbox is checked, and Part II, Line 13 checkbox is not checked, then Part II Line 14 must have a value.
Reject Code: SB-F990-101-01
If Schedule A (Form 990 or 990-EZ), Part I, Line 5, Line 7, or Line 8 checkbox is checked, then Part II Line 6(f) must have a value.
If an organization has received any contributions, gifts, grants, etc. showing on Form 990-EZ Part I line 1, and on Schedule A the check box on line 5, 7, or 8 is checked, then Schedule A Part II must be completed.
To complete Schedule A Part II, from the Main Menu of the 990-EZ select:
- Additional Forms and Schedules
- Schedule A - Supplementary Information
- Part II