Automatic Exemption Revocation for Non-Filing: Affected Organizations
What organizations are subject to automatic revocation?
All exempt organizations required to file an annual return or submit an annual electronic notice are subject to automatic revocation for failure to file for three consecutive years. Exempt organizations not required to file an annual return or notice are not subject to automatic revocation. For a list of organizations (e.g., churches, conventions or associations of churches, and integrated auxiliaries of churches) that are not required to file a return or notice, see Annual Exempt Organization Return: Who Must File.