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Automatic Exemption Revocation for Nonfiling: Applicants for Reinstatement Not Required to Complete Schedule E

I am applying for reinstatement of exemption after my organization's exemption was automatically revoked for failure to file.  When I fill out Form 1023, do I have to complete Schedule E?

No, you should not complete Schedule E, Organizations Not Filing Form 1023 Within 27 Months of Formation.  An organization that applied for and receives reinstatement of its tax-exempt status after automatic revocation will normally have an effective date of reinstated exemption as of the date the exemption application was filed unless the organization applied for and received retroactive reinstatement.

Page Last Reviewed or Updated: 21-Oct-2016