Automatic exemption revocation for nonfiling: Requesting retroactive reinstatement

 

How do I request that my organization’s tax-exempt status be reinstated back to the date of automatic revocation?

To request reinstatement back to the date of automatic revocation when submitting Form 1023, 1023-EZ, 1024, or 1024-A, indicate your request in the appropriate section or schedule and provide any required explanations. Your request will be granted only if the IRS determines that the organization had reasonable cause for not filing an annual return or notice for three consecutive years and approves the organization’s exemption application.