Form 990-N (e-Postcard): Reinstating Exemption After Revocation for Non-FIling |
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Can an organization have its tax-exempt status reinstated if it was revoked for failing to file for three consecutive years?
Yes, but you must apply (or reapply) and pay the appropriate user fee to have your tax-exempt status reinstated if it was revoked because you failed to file for three consecutive years. Reinstatement of tax-exempt status may be retroactive if you can show that you had reasonable cause for not filing. To apply for tax-exempt status, use Form 1023, Application for Recognition of Exemption, (if you are a section 501(c)(3) public charity) or Form 1024, Application for Exemption under Section 501(a) (for other types of tax-exempt organizations).
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Page Last Reviewed or Updated: January 07, 2009