The foundation that claims the status as a private operating foundation within the meaning of section 4942(j)(3) or 4942(j)(5) must not have provided information on the direct charitable activities it engaged for the tax year. In this case, the IRS would have rejected the return.
Your foundation must provide information on the direct charitable activities it engaged in for the tax year.
Here's how to report direct charitable activities
For any further assistance, we recommend contacting the IRS e-Help Desk Toll-Free Number 1-866-255-0654.