Automatic exemption revocation for non-filing: Confirming status of reinstated automatically revoked organization

 

How do I confirm an organization’s tax-exempt status has been reinstated, if organizations that have had their tax-exempt status revoked remain on the Auto-Revocation List?

An organization whose tax-exempt status has been automatically revoked for failing to file a required return or notice for three consecutive years will remain on the Auto-Revocation List (List). The List is a historical record of organizations whose tax-exempt status has been revoked for non-filing.

There are three ways to determine if an organization’s tax-exempt status has been reinstated:

  1. The organization’s determination letter from the IRS granting reinstatement of tax-exempt status will show an effective exemption date that is the same as or later than the effective revocation date as shown on the List;
  2. The organization is listed on the SOI Tax Stats - Exempt Organizations: IRS Master File Data state-by-state listing, with a Ruling Date that is after the effective revocation date as shown on the List; or
  3. You may call our Customer Account Services line (toll-free) at 877-829-5500.