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)

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