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Automatic Exemption Revocation for Non-Filing: Organization Must File Annual Returns While Reinstatement Pending

My organization has applied for reinstatement of its tax-exempt status.  Am I required to start filing annual returns?

An organization that is eligible to submit an annual electronic notice (Form 990-N) because its annual receipts are normally $50,000 or less is not required to submit Form 990-N until after its application for reinstatement of tax-exempt status has been approved. 

An organization seeking reinstatement of its tax-exempt status that has a filing requirement and is not eligible to file a Form 990-N must file an annual information return (Form 990, Form 990-EZ or Form 990-PF) for each taxable year that ends while the application for reinstatement is pending. The organization should check the “application pending” block on the top of page 1 of the return. For more information about filing requirements while an application for exemption is pending, see Publication 557, Tax-Exempt Status for Your Organization.

Organizations not eligible to file Form 990-N who are seeking retroactive reinstatement must submit with their applications for reinstatement all delinquent annual information returns beginning with the first year of the three-year period for which they were automatically revoked. For more information and a list of other requirements, see Revenue Procedure 2014-11.

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