Automatic Exemption Revocation for Non-Filing: Effect on State Rights and Obligations


Will automatic revocation affect an organization’s status in the states in which it conducts activities or solicits contributions?

Because the IRS does not enforce and cannot give advice concerning state laws, organizations on the Auto-Revocation List should contact the appropriate state agencies to determine whether their rights and obligations in any state are affected by automatic revocation.  For example, under the laws of some states, organizations on the list of automatically revoked organizations (Auto-Revocation List) may not be entitled to exemptions from real property, sales or other taxes or they may be required to provide state authorities or the public with information concerning their changed federal tax status.