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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 Exempt Organizations Select Check (Pub 78 database) 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.

Page Last Reviewed or Updated: 13-Oct-2016