My organization held a group ruling and its tax-exemption was automatically revoked. Will the group ruling be restored if we receive reinstatement of my organization’s exempt status? No, group rulings are not automatically restored when the organization that held a group ruling applies for and receives reinstatement of its exemption. The organization must submit the required information and user fee to request the new group ruling. It may, however, submit the group ruling request at the same time as it submits the request for reinstatement.