F990EZ-120-01: Schedule A required for 501(c)(3) filers

What this rejection means

Item J of your Form 990-EZ shows the organization as a 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. Those filers must attach Schedule A. Your return did not include it.

IRS business rule F990EZ-120-01: If either Item J checkbox "501(c)(3)" or Item J checkbox "4947(a)(1)" is checked, then one Schedule A (Form 990 or 990-EZ) must be attached.

Schedule A is titled "Public Charity Status and Public Support." It reports the basis for the organization's public charity status. The Form 990-EZ instructions say 501(c)(3) organizations must complete and attach it. They also say 4947(a)(1) trusts must complete the same schedules as 501(c)(3) organizations, including Schedule A.

Why it happens

• Schedule A was not prepared. The filer may not have known it was required.
• Schedule A was prepared but not included in the e-filed return.
• Item J is wrong. The organization is not a 501(c)(3), for example it is a 501(c)(4) or 501(c)(7), but the 501(c)(3) box was checked.

How to fix it

1. Check Item J first. It must show the status the IRS recognized your organization under. Your IRS determination letter is the reference.
2. If Item J is correct, complete Schedule A and attach it to the return. The Form 990-EZ instructions include a tip for some public charities. Those described in section 170(b)(1)(A)(iv) or (vi), or 509(a)(2), that are past their first 5 years should complete Part II or III of Schedule A first, to confirm they still qualify as a public charity. If an organization fails to qualify, the instructions say it must file Form 990-PF, not Form 990-EZ.
3. If Item J was wrong, correct it. Note that Item J is checked against IRS records under a separate rule, F990-912-01.
4. Review Part VI of Form 990-EZ. It is for 501(c)(3) organizations only. Line 52 asks whether the organization completed Schedule A, and the form notes that all 501(c)(3) organizations must attach it.
5. Send the return again.

Once Schedule A is attached, it is checked by its own rules. For example, F990-161-01 checks the public support figures when line 1 contributions are reported.

When to contact the IRS

You normally do not need to. If you are not sure whether your organization is a public charity, or which part of Schedule A applies, the Form 990-EZ instructions say you can call 877-829-5500 for help completing the form. This is the IRS Tax Exempt and Government Entities Customer Account Services line. The IRS says it takes questions about an organization's tax-exempt status.

Related codes

• F990-912-01: the organization type in Item J must match IRS records.
• F990-161-01: if line 1 has contributions and certain Schedule A, Part I boxes are checked, the Part II support figures must be filled in.
• F990EZ-124-01: 501(c)(3) and 4947(a)(1) filers that answer "Yes" on Part V, line 46 must attach Schedule C.
• F990EZ-126-01: 501(c)(3) and 4947(a)(1) filers that answer "Yes" on Part VI, line 48 must attach Schedule E.