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Filing requirements for a tax-exempt organization

The filing requirements for a tax-exempt organization generally start with the tax year in which it was legally formed. When an organization applies for an EIN, the IRS considers it legally formed and a filing requirement is established. If the organization doesn't satisfy that filing requirement for three consecutive years after the formation date, its exemption will be automatically revoked. If an organization on the Auto-Revocation List was not legally formed in the same tax year it requested its EIN, or if the organization believes it was erroneously revoked because the IRS used the EIN application date for purposes of automatic revocation, it should send a statement indicating its legal formation date directly to the Exempt Organizations Entity Unit.

By Mail:

Internal Revenue Service
1973 North Rulon White Blvd.
M/S 6273
Ogden, UT 84404

By Fax:

(801) 620-7116

 

The statement of legal formation date must be signed over the following statement:  “Under penalties of perjury, to the best of my knowledge, the information in this form is correct and complete.”  If the organization submits the signed statement that it did not legally form until after one or more of the years during the three-year period, the IRS will remove your name from the Auto-Revocation List.

Page Last Reviewed or Updated: 03-May-2016