[E-file Error Code F990-902-01] How do I resolve it?
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IRS Error Code [F990-902-01]:

Rejection Message:

The organization has not been recognized with the tax-exempt status by the IRS. Only exempt organizations can file Form 990.

What does it mean:

The organization must have an exempt status to qualify for filing a 990 return. In this case, the IRS would have rejected the return under these scenarios.

1. The organization would have filed form 1023 with the IRS seeking exempt status and wouldn't have heard back from them. But, still would have gone ahead in filing a return presuming that they are an exempt organization having submitted their 1023 application. Or,
2. The organization wouldn't have filed its return for three consecutive years, and as a result, the IRS would have revoked its exempt status. 

Resolution:

Even if your organization claims tax-exempt status under section 501(a) but has not yet received an IRS letter recognizing exempt status, it must file an annual exempt organization return.

If the return is due before your organization submitted its application or while the organization's application for recognition of exempt status is pending (including any appeal of a proposed adverse determination), the organization must file the return (including all applicable schedules and attachments) at the following address:

Department of the Treasury
Internal Revenue Service Center
Ogden, Utah 84201-0027

If the organization's principal business, office, or agency is in a foreign country or U.S. possession, mail to:

Internal Revenue Service Center
P.O. Box 409101
Ogden, Utah 84409

If the IRS has rejected the return despite your organization having the exempt status, then we suggest you contact the e-help Desk Toll-Free Number 1-866-255-0654.