Automatic Exemption Revocation for Non-Filing: Reinstating Tax-Exempt Status
How do I get my organization’s tax-exempt status reinstated if it was automatically revoked?
An organization must apply to have its tax-exempt status reinstated, even if it was not originally required to file an application for exemption. It must:
- Apply for recognition of tax exemption by filing Form 1023 (if applying under section 501(c)(3)), or Form 1024 or a letter (if applying under a different Code section), regardless of whether the organization was originally required to apply for exemption; and
- Pay the appropriate user fee. (See Revenue Procedure 2011-8 and Revenue Procedure 2011-36).
In addition, write “Automatically Revoked” at the top of your application and on the mailing envelope. This will ensure that your application goes to a specialist trained to handle these applications. Small organizations eligible for transition relief will instead want to write “Notice 2011-43” at the top of the application and on the mailing envelope. See Notice 2011-43.
In addition, small organizations are eligible for the transition relief in Notice 2011-43 are also eligible for a reduced user fee, if they meet the criteria in Rev. Proc. 2011-36.
An organization may also request retroactive reinstatement as part of its application.
