Required filing in electronic form for returns by organizations required to file returns under section 6033.

# (a) Returns by organizations required to file returns under section 6033 in electronic form.

(1) An organization required to file a return under section 6033 must file its return in electronic form.

(2) Returns filed in electronic form must be filed in accordance with applicable revenue procedures, publications, forms, instructions, or other guidance.

# (b) Failure to file.

If an organization required to file a return under section 6033 fails to file an information return in electronic form when required to do so by this section, the organization has failed to file the return. See section 6652 for the addition to tax for failure to file a return. In determining whether there is reasonable cause for failure to file the return, § 301.6652-2(f) will apply.

# (c) Meaning of terms.

For purposes of this section the term return required under section 6033 means a Form 990, Return of Organization Exempt From Income Tax; Form 990-EZ, Short Form Return of Organization Exempt From Income Tax; and Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation, along with all other related forms, schedules, and statements that are required to be attached to the Form 990, Form 990-EZ, or Form 990-PF, and all members of the Form 990 series of returns, including amended and superseding returns. A Form 4720 filed by a private foundation is a form required to be filed under section 6033.

# (d) Applicability date.

The rules of this section apply to any returns under section 6033 required to be filed during calendar years beginning after February 23, 2023.

[T.D. 9972, 88 FR 11775, Feb. 23, 2023]