Retroactive Reinstatement Procedures: Simplified

Generally, most tax-exempt organizations are required to file an annual return or notice with the IRS. Since 2010, the IRS has revoked the exemption of hundreds of thousands of organizations for failing to file the applicable annual return for three consecutive years. Once an organization’s tax-exempt status has been revoked, it may suffer a number […]

IRS 501(c)(3) Revocation Letter

On September 16, 2008, the IRS released Determination Letter 200851031 – a revocation letter of 501(c)(3) exempt status for the applicant organization’s failure to pass both the organizational and operational tests required of 501(c)(3) organizations by the Department of the Treasury. Regarding the organizational test, the IRS cites the organization’s failure to amend its Articles […]