Help restoring tax-exempt status after automatic revocation.

What is automatic revocation?

Federal law generally requires the IRS to automatically revoke an organization’s tax-exempt status when it fails to file a required Form 990-series return or notice for three consecutive years. The organization is placed on the IRS automatic-revocation list.

What reinstatement may involve

• Confirming the revocation date and the organization’s exemption history.
• Reviewing which annual returns or notices were missed.
• Determining the appropriate IRS reinstatement procedure based on the facts.
• Preparing a new exemption application and required supporting information.
• Addressing reasonable-cause statements or retroactive reinstatement requirements when applicable.
• Creating a plan for future annual compliance.

Why timing matters

The available reinstatement procedures and potential effective date can depend on how much time has passed and whether the organization qualifies for a particular streamlined or retroactive process. Reinstatement is not automatic merely because overdue returns are prepared.

Protect the organization going forward

After reinstatement, establish a compliance calendar, confirm the accounting year, maintain current contact information and preserve the records needed for annual Form 990-series filings.