Will a 501(c)(3) organization on the list of automatically revoked organizations (Auto-Revocation List), be eligible to receive tax-deductible charitable contributions? No. A 501(c)(3) organization that is automatically revoked is not eligible to receive tax-deductible contributions. It will be deleted from Tax Exempt Organization Search and the IRS Business Master File extract will no longer indicate that the organization is eligible to receive tax-deductible contributions. Tax-deductible contributions may be made to an organization whose tax-exempt status is subsequently reinstated.
