Automatic exemption revocation for nonfiling: No expedited review process for automatically revoked organizations requesting reinstatement

 

Will the IRS expedite my organization’s application for reinstatement of tax-exempt status?

The IRS will not expedite the review of applications of automatically revoked organizations requesting reinstatement of tax-exempt status. Any organization, whether new or automatically revoked, may request expedited processing of their application if it meets the existing criteria for such treatment.

If you are applying for reinstatement of tax-exempt status, you should write "Revenue Procedure 2014-11, Retroactive Reinstatement" on top of the application. Small organizations eligible for streamlined reinstatement should write "Revenue Procedure 2014-11, Streamlined Retroactive Reinstatement" on top of the application. See Revenue Procedure 2014-11.