"Initial return of a former public charity" checkbox is not checked, then the return type indicated in the Return Header must match the return type established with the IRS for the EIN.
The organization must establish as a private foundation with the IRS before filing the 990-PF series return.
If the IRS grants exempt status, and this is an Initial Return, mark Initial return on the 990-PF and transmit the return. If the return is not an initial return, verify the EIN entered on the form. If the EIN was entered incorrectly, enter the correct EIN and retransmit the return.
If you have filed your Form 1023 application with IRS, you need to wait until the IRS grants exempt status to the organization before filing Form 990-PF or you can paper file the form by checking the box "exemption application is pending," and mailing the form to the below address:
Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027.
If your organization’s principal business, office, or agency is located in a foreign country or a U.S. possession, send the return to the Internal Revenue Service Center, P.O. Box 409101, Ogden, UT 84409.
If the IRS has rejected the return despite the organization having the exempt status, we suggest you contact the e-help Desk Toll-Free Number 1-866-255-0654.