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Automatic Exemption Revocation for Non-Filing: Effective Date of Loss of Status as Charitable Donee

When are a donor’s contributions to an automatically revoked section 501(c)(3) organization no longer tax deductible?

Contributions may be deducted by persons unaware of a change in an organization’s status until the IRS publishes an announcement that contributions to the organization are no longer deductible.

Publication of an organization’s name on the list of automatically revoked organizations (Auto-Revocation List) serves as notice to donors and others that the organization is no longer eligible to received tax-deductible contributions under section 170 and that donors and others may no longer rely on an IRS determination letter dated before the effective date of revocation and may no longer rely on a prior listing in Exempt Organizations Select Check (Pub 78 database) or in the IRS Business Master File extract for purposes of claiming tax-deductible contributions.

Tax deductible contributions may be made to an organization whose tax-exempt status is subsequently reinstated.

Page Last Reviewed or Updated: 14-Apr-2017