Automatic revocation of exemption for nonfiling: frequently asked questions - regaining your exempt status, applying for reinstatement

 
  1. How do I get my organization’s tax-exempt status reinstated if it was automatically revoked?
  2. Do I need to get a new employer identification number (EIN) for my organization to apply for reinstatement of tax-exempt status?
  3. Will the IRS expedite my organization’s application for reinstatement of tax-exempt status?
  4. I am applying for reinstatement of exemption after my organization's exemption was automatically revoked for failure to file. When I fill out Form 1023, do I have to complete Schedule E?
  5. My organization has applied for reinstatement of its tax-exempt status. Am I required to start filing annual returns?
  6. If my organization's tax-exempt status is reinstated, what is the effective date?
  7. How do I request that my organization’s tax-exempt status be reinstated effective as of the date its status was automatically revoked?
  8. What is “reasonable cause” for failure to file an annual return or notice?
  9. Will my organization remain on the Auto-Revocation List if our tax-exempt status is reinstated?
  10. How do I confirm an organization’s tax-exempt status has been reinstated, if organizations that have had their tax-exempt status revoked remain on the Auto-Revocation List?
  11. My organization’s tax-exempt status was automatically revoked, and I paid income taxes or received a delinquency or penalty notice for the period that my organization was no longer exempt. Now that the IRS has reinstated my organization’s tax-exempt status, how do I request an abatement of the penalties or refund of tax paid with respect to an income tax return?
  12. My organization held a group ruling and its tax-exemption was automatically revoked.  Will the group ruling be restored if we receive reinstatement of my organization’s exempt status?

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