Automatic Revocation of Exemption for Non-Filing: Treatment of Revoked Subordinate in a Group Ruling
My organization is a subordinate in a non-church group ruling, and was automatically revoked for failing to file for three consecutive years. Can my organization get its tax-exempt status reinstated by having the group ruling holder add it back onto their group exemption roster filed with the IRS?
No. Under the Pension Protection Act of 2006, if an organization’s tax-exempt status is revoked for failure to file for three years, the only way it can get that status reinstated is to apply for exemption. That rule applies regardless of whether the organization originally was required to apply for exemption.