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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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