Automatic Exemption Revocation for Non-Filing: IRS Cannot Restore Status


Can the IRS “undo” my organization’s automatic revocation?

No. If an organization does not file an annual return or notice for three consecutive years, the organization is automatically revoked by operation of law, and not by a determination made by the IRS. To have its tax-exempt status reinstated, the organization must file an application for exemption. An organization may also request retroactive reinstatement as part of its application.