One-Time Filing Relief Program for Small Tax-Exempt Organizations: Reinstating Tax-Exempt Status of Automatically Revoked Organization |
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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.
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What can I do to have my organization’s tax-exempt status reinstated?
If your organization is automatically revoked, it must apply in order to have its tax-exempt status reinstated, even if the organization was not originally required to file an application for exemption. For its tax-exempt status to be reinstated, it must:
- Apply for recognition of tax exemption (e.g., Form 1023 or Form 1024), regardless of whether the organization was originally required to apply for exemption; and
- Pay the appropriate user fee.
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Page Last Reviewed or Updated: June 30, 2011
