Automatic Revocation of Exemption for Non-Filing: Deductibility of Contributions to Organizations on Nonfiler Revocation List


Will a 501(c)(3) organization on the list of automatically revoked organizations (Auto-Revocation List), be eligible to receive tax-deductible charitable contributions?

No. A 501(c)(3) organization that is automatically revoked is not eligible to receive tax-deductible contributions.  It will be deleted from Tax Exempt Organization Search and the IRS Business Master File extract will no longer indicate that the organization is eligible to receive tax-deductible contributions. Tax-deductible contributions may be made to an organization whose tax-exempt status is subsequently reinstated.