Automatic Exemption Revocation for Nonfiling: Applicants for Reinstatement Required to Complete Schedule E

 

I am applying for reinstatement of exemption after my organization's exemption was automatically revoked for failure to file.  When I fill out Form 1023, do I have to complete Schedule E?

Yes, you will complete Schedule E, Effective Date.  An organization that applied for and receives reinstatement of its tax-exempt status after automatic revocation will normally have an effective date of reinstated exemption as of the date the exemption application was filed unless the organization applied for and received retroactive reinstatement.