Reinstating
Your Tax Exempt Status
If you missed filing the
990 returns or the 990 notices for three consecutive years, your tax exempt status
will be revoked by the Internal Revenue Service (IRS). If your tax exempt
status has been revoked, you may use the following methods of reinstatement:
Streamlined
Retroactive Reinstatement
If your organization was eligible to file Form
990-EZ or 990-N (ePostcard) for the three years that
caused your revocation you may have your tax-exempt status retroactively
reinstated to the date of revocation if you:
·
Have not previously had
your tax-exempt status automatically revoked.
·
Complete and
submit Form
1023, Form
1023-EZ or Form
1024 with
the appropriate user
fee not later than 15 months after the later of the
date of your organization’s Revocation Letter (CP-120A) or the date your organization
appeared on the Revocation List on the IRS website.
You should write on the top of the Form 1023 or Form 1024,
“Revenue Procedure 2014-11, Streamlined Retroactive Reinstatement,” and mail
the application and user fee to:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192
Retroactive
Reinstatement Process – Within 15 Months
If your organization cannot use the Streamlined
Retroactive Reinstatement Process, you may be eligible for the Retroactive
Reinstatement Process. If so you will:
·
Complete and submit Form 1023 or Form
1024 with the appropriate user
fee not
later than 15 months
after the date on the organization’s revocation letter (CP-120A) or the you’re
your organization appeared on the Revocation List on the IRS website.
·
Include with the
application a statement establishing that the organization had reasonable cause
for its failure to file a required annual return for at least one of the three
consecutive years in which it failed to file.
·
Include with the
application a statement confirming that it has filed required returns for those
three years and for any other taxable years after such period and before the
post-mark date of the application for which required returns were due and not
filed.
·
File properly completed
and executed paper annual returns for the three consecutive years that caused
the revocation and any following years. The organization should write
“Retroactive Reinstatement” on these returns and mail them to:
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0027
Write on the top of the
Form 1023 or Form 1024, “Revenue Procedure 2014-11, Retroactive Reinstatement,”
and mail the application and user fee to:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192
Retroactive Reinstatement –
After 15 Months
If you apply for reinstatement more than 15
months after the date on the organization’s revocation letter (CP-120A) or the
date your organization appeared on the Revocation List on the IRS website, you
may have their tax-exempt status retroactively reinstated to the date of
revocation if you:
·
Satisfy all of the
requirements described under the “Retroactive reinstatement (within 15 months)”
procedure EXCEPT that the reasonable
cause statement of your organization includes with its application reasonable
cause for its failure to file a required annual return for all three consecutive years in which it failed
to file.
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