Once exempt status is revoked, the organization will have to re-file Form 1023, including paying the filing fee, in order to be reinstated as a tax-exempt organization. This is a heavy burden, but it is preventable.
Here are some helpful links to information about the Form 990-N/EZ Filing Relief program and automatic on the IRS website.
- Filing relief for small organizations
- One-Time Filing Relief home page
- List of Organizations at Risk of Automatic Revocation
- The complete state-by-state list of "at-risk" charities
- Frequently asked questions (FAQs)
- Answers to commonly asked questions - One-Time Filing Relief Program
- FAQs - Annual Electronic Filing Requirement (e-Postcard)