Form 990-PF electronic filing exclusions
The IRS doesn't accept Form 990-PF returns for electronic filing under the following conditions.
- Returns from organizations not recognized as exempt (such as application for exemption pending)
- Foreign private foundations
- Name change returns
- Short-period returns (except for short-period final returns)
- “Limited” Forms 990-PF: Filed by organizations that originally received advance rulings as public charities but were later determined to be private foundations.
- 507(b)(1)(A) terminations
- Foundations in 60-month terminations
- Returns with tax periods ending prior to December 2020
- Short-period returns (except short-period final returns)
