The IRS is providing one-time relief to allow small tax-exempt organizations to come back into compliance and retain their tax-exempt status even though they failed to file for three consecutive years. Check the links below for helpful information about eligibility and requirements to participate.

• Ten Things Tax-Exempt Organizations Need to Know About the Oct. 15 Due Date
• One-Time Relief for Small Organizations That Failed to File for Three Consecutive Years
• Filing Relief - 990-N filers
• Filing Relief/Voluntary Compliance Program (VCP) - 990-EZ Filers
• Automatic Revocation of Tax-Exempt Status - Overview
• List of Organizations at Risk of Automatic Revocation Because They Failed to File as Required
• What to Do If You Think IRS Records Are in Error
• Frequently Asked Questions (FAQs) - One-Time Filing Relief Program
  • FAQs - Annual Electronic Filing Requirement (e-Postcard)
• Internal Directive: One-Time Filing Relief Program
• News release
  • Remarks of IRS Commissioner Doug Shulman
• Outreach toolkit for partner use