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EO Operational Requirements: New Exemption Application Not Required When State Reinstates Corporate Charter

Must an organization whose corporate charter is reinstated after being administratively revoked or suspended by the state submit a new exemption application?

No.  If a corporation is reinstated by the state after an administrative suspension or dissolution of its corporate charter, its exempt status may be reinstated without the need for the corporation to reapply.  The organization must submit evidence from the state that its charter has been reinstated, indicating the effective date of reinstatement.  In addition, the organization should provide evidence that it has complied with any filing requirement for annual returns during the period during which its corporate status was administratively suspended or dissolved.

If, however, an organization's exempt status has been automatically revoked for failing to file annual returns, exempt status cannot be reinstated unless it submits a new exemption application, even if the state reinstates its corporate status.

Page Last Reviewed or Updated: 13-Mar-2014