The foundation that claims status as a private operating foundation within the meaning of section 4942(j)(3) or 4942(j)(5) must not have entered a value for the total Qualifying Distribution for each year. In this case, the IRS would have rejected the return.
Your foundation should enter a value for the total Qualifying Distribution for each year listed in the return.
Here's how to resolve the error
For any further assistance, we recommend contacting the IRS e-Help Desk Toll-Free Number 1-866-255-0654.