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Automatic Exemption Revocation for Non-Filing: "Reasonable Cause" for Not Filing

What is “reasonable cause” for failure to file an annual return or notice?

See Notice 2011-44 for an explanation of “reasonable cause” and information on how to request  reinstatement of exemption back to the effective date of automatic revocation.

For a limited time, small organizations are eligible for transition relief to satisfy the standard for reasonable cause if they meet the criteria in Notice 2011-43.

Page Last Reviewed or Updated: 05-Mar-2014