Accessibility Skip to Top Navigation Skip to Main Content Home  |  Change Text Size  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  
magnifying glass
Advanced Search   Search Tips
 Charitable Orgs | Churches and Religious Orgs | Contributors | Other Non-Profits | Political Orgs | Private Foundations

One-Time Filing Relief Program for Small Tax-Exempt Organizations: Frequently Asked Questions

 

The filing relief program formerly discussed on this page has expired.

 See Automatic Revocation for information about what happens if an exempt organization does not file annually for three consecutive years.

Filing Relief Program Overview
  1. What is the Filing Relief Program?
  2. Why is the Filing Relief Program necessary?

    Filing Relief Program Eligibility and Requirements
  3. My organization has failed to file for the past three years. How do I know if I can qualify for one of the one-time Filing Relief Programs?
  4. I’m not sure if my organization filed for the past three years. How can I find out?
  5. My organization is not on the At-Risk List. Is my organization safe from automatic revocation?
  6. I believe my organization is listed on the At-Risk List in error. What should I do?
  7. My organization is listed on the At-Risk List in error. I believe my organization is not required to file an annual return because it is a church, local unit of a church, convention or association of churches, or an integrated auxiliary of a church. What should I do?
  8. I believe that my organization is listed on the At-Risk List in error because I am part of a non-church related group ruling and don’t need to file a return.
  9. My organization was eligible to submit a Form 990-N for its 2009 tax year, but we missed our due date. What can we do to preserve our tax exemption?
  10. My organization is eligible to submit a Form 990-N for 2009, but it wasn’t eligible to submit Form 990-N in 2007 and 2008. What should we do?
  11. My organization is eligible to submit the 990-N, but when we attempted to submit it, we received an error message indicating the EIN was incorrect. What should we do?
  12. My organization is on the At-Risk List, but we are required to file a Form 990 (or Form 990-PF.) Can we qualify for the Filing Relief Program?
  13. My organization was eligible to submit a Form 990-N for the 2007 and 2008 tax years, but our gross receipts were greater in tax year 2009, requiring us to file a Form 990-EZ. Is there any relief for us?
  14. What do we have to do to participate in the voluntary compliance program?
  15. What is the compliance fee?
  16. If the IRS cashes my compliance fee check, does that mean my organization qualified for the voluntary compliance program and is no longer in danger of automatic revocation?
  17. My organization is eligible to file a Form 990-EZ (or submit a Form 990-N), but we had to prepare a Form 990 for our state. Can we file the Form 990 instead of the Form 990-EZ for the voluntary compliance program, or must we also file a Form 990-EZ?
  18. My organization is required to file a Form 990 or a Form 990-PF for one of the three years. Are we able to participate in the voluntary compliance program?
  19. My organization is eligible to participate in the Filing Relief Program. Can we file Form 8868, Application for Extension to File an Exempt Organization Return, and request an extension to file beyond October 15, 2010?
  20. My organization appeared on the List of Organizations At Risk of Automatic Revocation of Tax-Exempt Status, but we took advantage of the filing relief programs. Will the list be updated to show that my organization is no longer on the list?

    Consequences of Automatic Revocation
  21. My donors are concerned because our organization’s name appeared on the At-Risk List. Are their contributions to our organization still tax-deductible?
  22. I made a contribution to a 501(c)(3) charity that now appears on the List of Organizations At Risk of Automatic Revocation of Tax-Exempt Status. Can I still take a charitable tax deduction for my donation if the organization loses its exempt status?
  23. My organization is on the List of Organizations At Risk of Automatic Revocation of Tax-Exempt Status, but the organization no longer exists. What do I need to do?
  24. What does it mean if my organization is automatically revoked? Can we still receive tax-deductible donations?
  25. What can I do to have my organization’s tax-exempt status reinstated?
  26. How do I submit my application to have my organization’s tax-exempt status reinstated?
  27. What is the filing fee for my organization’s application for reinstatement of tax-exempt status?
  28. Are there any special requirements for my organization’s application for reinstatement of tax-exempt status?
  29. Can my organization receive expedited processing of our application for reinstatement of tax-exempt status?
  30. Must my organization obtain a new employer identification number (EIN) for its application for reinstatement of tax-exempt status?
  31. On what date is automatic revocation effective? 
  32. Can the IRS “undo” my organization’s automatic revocation? 
  33. If my organization, after being automatically revoked, applies for and has its tax-exempt status reinstated by the IRS, what is the effective date of the reinstated tax-exempt status? 
  34. Is it possible to have my organization’s tax-exempt status reinstatement effective as of the date its status was automatically revoked?

Download and print all FAQs (Adobe).
 


Page Last Reviewed or Updated: July 01, 2011