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Credit Unions and Automatic Revocation of Exemption: Federal Credit Union Listed as Revoked

Situation One: A federal credit union appears on the Auto-Revocation List, even though federal credit unions are not required to file an annual return.

If an organization was recognized by the IRS as exempt under section 501(c)(14)(A) as a state credit union before it became federally chartered under the supervision of the National Credit Union Association (NCUA), IRS records will continue to identify that organization as a state credit union until it notifies the IRS that it is has become a federal credit union. As a state credit union in IRS records, it has an annual filing requirement and it will appear on the Auto-Revocation List if it does not file a return for three consecutive years.  A state credit union has an annual filing requirement for all periods before its conversion to a federally chartered credit union.

If a federal credit union that was previously a state credit union appears on the Auto-Revocation List, it should write or fax a letter to the IRS.  Upon verifying that the organization is a federal credit union, the IRS will remove the organization from the Auto-Revocation List.

Please send all inquiries, in writing, explaining your situation to:

IRS - TE/GE
Attn: Correspondence Unit
P.O. Box 2508
Cincinnati, OH  45201

You may also fax the letter to 855-204-6184.

Page Last Reviewed or Updated: 15-May-2014