This notice provides transitional relief for certain small organizations that have lost their tax-exempt status because they failed to file an annual electronic notice for taxable years beginning in 2007, 2008 and 2009. This notice describes what criteria a small organization must satisfy to qualify for the transitional relief and explains how qualifying organizations can apply for reinstatement of tax-exempt status and request retroactive reinstatement.

This notice provides guidance with respect to applying for reinstatement of tax-exempt status and requesting retroactive reinstatement and establishing reasonable cause under section 6033(j)(2) and (3) of the Code for an organization that has had its tax-exempt status automatically revoked under section 6033(j)(1).

This notice informs tax practitioners that until all of the conditions for becoming a registered tax return preparer are able to be satisfied, no individual may represent that he or she is a registered tax return preparer. This notice also informs tax practitioners that registered tax return preparers will be required to add a specified statement to all mediums of paid advertising and broadcasting.

This procedure provides a reduced user fee for applications for reinstatement of tax-exempt status filed by small organization that lost their tax-exempt status under section 6033(j) and qualify for the transitional relief described in Notice 2011-43. Rev. Proc. 2011-8 modified.