Exempt Organizations Annual Reporting Requirements - Filing Procedures: Failure to File Annual Return or Electronic Notice

What happens if I fail to file an annual return or annual electronic notice?

For tax years beginning after December 31, 2006, if an organization is required to file an information return or annual electronic notice and fails to do so for three consecutive years, the organization will lose its tax-exempt status as of the filing due date of the third year. For the organization to have its tax-exempt status reinstated, it must apply (or reapply) for tax-exempt status and pay the appropriate user fee.