Automatic Exemption Revocation for Non-Filing: Reinstating Tax-Exempt Status
How do I get my organization’s tax-exempt status reinstated if it was automatically revoked?
An organization must apply to have its tax-exempt status reinstated, even if it was not originally required to file an application for exemption. It must:
- Apply for recognition of tax exemption by filing Form 1023 (if applying under section 501(c)(3)), or Form 1024 or a letter (if applying under a different Code section), regardless of whether the organization was originally required to apply for exemption; and
- Pay the appropriate user fee. (See Revenue Procedure 2011-8 and Revenue Procedure 2011-36).
An organization may also request retroactive reinstatement as part of its application.