In addition, the IRS will not impose the Section 6652(c) penalty for failure to file annual returns for the three consecutive taxable years that caused the organization to be revoked if the organization is retroactively reinstated under this procedure. For organizations submitting Form 1024, check the box for Section 6 in Part VI. For organizations submitting 1024-A, check the box for Section 6 in Part VI. These organizations should check the box on Schedule E for Section 6 when submitting Form 1023. Satisfy all of the requirements described under the "Retroactive reinstatement (within 15 months)" procedure EXCEPT that the reasonable cause statement the organization includes with its application must establish reasonable cause for its failure to file a required annual return for all three consecutive years in which it failed to file.Organizations that apply for reinstatement more than 15 months after the later of the date on the organization's revocation letter (CP-120A) or the date the organization appeared on the Revocation List on the IRS website may have their tax-exempt status retroactively reinstated to the date of revocation if they: Retroactive reinstatement (after 15 months) The organization should write "Retroactive Reinstatement" on these returns and mail them to: File properly completed and executed paper annual returns for the three consecutive years that caused the revocation and any following years.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.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.Complete and submit Form 1023, Form 1024 or Form 1024-A with the appropriate user fee not later than 15 months after the later of the date on the organization's revocation letter (CP-120A) or the date the organization appeared on the Revocation List on the IRS website.Organizations that cannot use the Streamlined Retroactive Reinstatement Process (such as those that were required to file Form 990 or Form 990-PF for any of the three years that caused revocation or those that were previously auto-revoked) may have their tax-exempt status retroactively reinstated to the date of revocation if they: Ogden, UT 84201-0027 Retroactive reinstatement process (within 15 months) (For any year for which the organization was eligible to file a Form 990-N, the organization is not required to file a prior year Form 990-N or Form 990-EZ to avoid penalties.) The organization should write "Retroactive Reinstatement" on the Forms 990-EZ and mail them to: In addition, the IRS will not impose the Section 6652(c) penalty for failure to file annual returns for the three consecutive taxable years that caused the organization to be revoked if the organization is retroactively reinstated under this procedure and files properly completed and executed paper Forms 990-EZ for all such taxable years. Have not previously had their tax-exempt status automatically revoked.Ĭomplete and submit Form 1023, Form 1023-EZ, Form 1024 or Form 1024-A with the appropriate user fee no later than 15 months after the later of the date of the organization's Revocation Letter (CP-120A) or the date the organization appeared on the Revocation List on the IRS website.įor organizations submitting Form 1023, see Schedule E, Section 4 Form 1023-EZ, see Part V Form 1024, see Part VI or Form 1024-A, see Part VI.Organizations that were eligible to file Form 990-EZ or 990-N (ePostcard) for the three years that caused their revocation may have their tax-exempt status retroactively reinstated to the date of revocation if they: Revenue Procedure 2014-11 PDF explains the four procedures an organization may use to apply for reinstatement. Organizations whose tax-exempt status was automatically revoked because they did not file required Form 990 series returns or notices for three consecutive years can apply for reinstatement of their tax-exempt status.
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