Automatic Exemption Revocation for Non-Filing: Organization Not Filing Exemption Application Will Not Be on List of Revoked Organizations


My organization never applied for recognition of tax-exempt status, and has not filed a required return or notice for three consecutive years. Is our tax-exempt status automatically revoked even if our name does not appear on the Auto-Revocation List?

Yes. An organization that initially did not have to file an application to be treated as tax-exempt (e.g., a section 501(c)(4) organization or a subordinate included in a group ruling), but that is nevertheless required to file an annual information return (990, 990-EZ) or notice (990-N), automatically loses its federal tax exemption as of the due date of the third non-filed return or notice. This is true even if the organization is not on the Auto-Revocation List.