Automatic Exemption Revocation for Non-Filing: Reinstating Tax-Exempt Status


How do I get my organization’s tax-exempt status reinstated if it was automatically revoked?

An organization must apply to have its tax-exempt status reinstated, even if it was not originally required to file an application for exemption. It must:

  1. Apply for recognition of tax exemption by filing Form 1023 or Form 1023-EZ, as applicable (if applying under section 501(c)(3)), or Form 1024 or Form 1024-A or a letter (if applying under a different Code section), regardless of whether the organization was originally required to apply for exemption; and
  2. Pay the appropriate user fee.

An organization may also request retroactive reinstatement as part of its application.

For more information, see Automatic Revocation – How to have your tax-exempt status reinstated.