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Automatic Exemption Revocation for Non-Filing: Effective Date of Revocation

On what date is automatic revocation effective?

The effective date of automatic revocation for an organization that does not file a required annual return or notice for three consecutive years is the filing due date of the third year’s return. The due date for a return is the 15th day of the 5th month after the end of the organization's taxable year (May 15th for organizations filing based on a calendar year). However, if the 15th falls on a Saturday, Sunday or legal holiday, the actual due date is the next business day that is not a Saturday, Sunday or legal holiday.  Because of system limitations, the effective date of revocation on the Auto-Revocation List is the unadjusted due date, not taking into account Saturday, Sunday or legal holiday dates.  Therefore, if the unadjusted due date fell on a Saturday, Sunday or legal holiday, then the actual effective date of revocation is the next business day that is not a Saturday, Sunday or legal holiday.  For example, May 15, 2010, fell on a Saturday so the actual due date for returns was May 17, 2010.  Therefore, where the list states the effective date of revocation is May 15, 2010, the actual effective date of revocation is May 17, 2010.

Page Last Reviewed or Updated: 21-Oct-2016