How to reinstate tax-exempt status if revoked?
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Last modified 3/13/2023 4:01:55 AM EST
If your organization's tax-exempt status gets revoked automatically, you must submit an application with the IRS to reinstate your status.
To learn more about automatic revocation, visit here.
Organizations can apply for reinstatement by following the below four processes:
For Organizations that file Forms 990-EZ and 990-N: Streamlined retroactive reinstatement process
Applicable for organizations that were required to file Form 990-EZ or 990-N for the three years preceding their revocation may have their tax-exempt status reinstated retroactively to the date of revocation if they have never had their tax-exempt status withdrawn previously.
- File Form 1023, Form 1024, or Form 1024-A within 15 months of the later date on the organization's revocation letter (CP-120A) or the date the organization is listed on the IRS website's Revocation List.
For Organizations that file Forms 990 and 990-PF: Retroactive reinstatement process (within 15 months)
Applicable for organizations who had their tax-exempt status previously automatically revoked or that had to submit Form 990 or Form 990-PF for the three years that led to the revocation may have it reinstated retroactively to the date of the revocation if they:
- File Form 1023, Form 1024, or Form 1024-A within 15 months of the later date on the organization's revocation letter (CP-120A) or the date the organization is listed on the IRS website's Revocation List.
- Include a declaration with the application proving that the organization had a valid reason for not submitting the required annual return for at least one of the three consecutive years.
Retroactive reinstatement (after 15 months)
Applicable for organizations who had their tax-exempt status retroactively reinstated to the date of revocation and they request reinstatement 15 months after the date on their revocation letter (CP-120A) or the date the organization is listed on the IRS website's Revocation List.
- Meet all requirements for "Retroactive reinstatement (within 15 months)", and it must include a declaration with the application proving that the organization had a valid reason for not submitting the required annual return for all three consecutive years.
Post-mark date reinstatement
The organizations can apply for reinstatement effective from the post-mark date of their application if they file Form 1023, Form 1024, or Form 1024-A.
On the tax returns, the organization must write "Retroactive Reinstatement" and mail them to:
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0027
Tax-exempt status was automatically revoked due to an error.
If you think that your tax-exempt status was revoked due to an error, call IRS Consumer Account Services at (877) 829-5500.
E-file with Tax990 to avoid Automatic Revocation
Tax990 offers two different filing processes: Direct-form entry and interview-style filing.
You can choose one and file your 990 forms effortlessly to avoid automatic revocation of your tax-exempt status.
If you have any more queries, our customer service is available to help you through live chat, phone, and email.