There are two main reasons why a unit’s IRS 990 is rejected:

  • The IRS does not have you listed as a part of the Delaware PTA Group Exemption in their system. The IRS is delayed in updating information in their system which is causing the conflict and rejection.
  • The fiscal year has been changed to January 1 through December 31.
  • If rejected, please keep a copy of your rejection letters/notices. This is critical information that will lead avoiding any potential fees.
  • If the IRS states that you are not a member of the Delaware PTA Group Exemption:
    • Complete the IRS Form 8821. You can access this form and a sample form on the Free State PTA website.
    • Submit the form to info@fspta.org.
    • Upon receipt of the form, Free State PTA will coordinate with Delaware PTA to conduct outreach to the IRS on your behalf.
  • If the fiscal year has changed from July 1st through June 30th, rectify this issue by:
    • Complete an IRS Form 1128.
    • Send the form to the IRS by certified mail.
    • Once you confirm receipt of delivery, call the IRS and request them to expedite the fiscal year change.
  • If you are still experiencing issues, please complete the IRS form and email the form to Free State PTA at info@fspta.org.