Proof of filing; Ruling or determination letter stating no annual filing requirement; Formation date
Internal Revenue Service (IRS) sent this bulletin at 04/30/2024 02:45 PM EDT
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In the April 23, 2024, edition of the EO Update, we briefly discussed automatic revocation, reinstatement of exempt status, and what to do if you believe an organization has been erroneously revoked. Today we will further discuss the procedures to follow in the case of an erroneous revocation. Proof of filing Under Internal Revenue Code Section 6033(j), the tax-exempt status of an organization that does not file a required return or notice for three consecutive years will be automatically revoked as of the due date of the third unfiled return. An organization possessing documentation (an IRS receipt for a filed return, for example) that shows it has not failed to file for three consecutive years should contact Customer Account Services, or send the documentation directly to the Exempt Organizations Account Unit: By mail: Internal Revenue Service 1973 North Rulon White Blvd. M/S 6552 Ogden, UT 84404
By fax: 855-247-6123
Note: The fax number above is dedicated for use to resolve the erroneous revocation issue described. Do not submit correspondence on other topics to this fax number.
If the organization submits documentation that it met its Form 990-series filing requirement for one or more of the years during the three-year period, the IRS will remove your name from the Auto-Revocation List.
Ruling or determination letter stating no annual filing requirement An organization with a ruling or determination letter from the IRS stating that it does not have an annual filing requirement should send a copy of the ruling or determination letter, along with a written request to be removed from the Auto-revocation List, to:
By mail: Internal Revenue Service - TEGE P.O. Box 2508 Cincinnati, OH 45201
By fax: 855-204-6184 (not a toll-free number)
If the organization submits a ruling or determination letter from the IRS stating that it did not have a Form 990-series filing requirement, and if the organization's filing requirement has not changed since the date of that ruling or determination letter, the IRS will remove its name from the Auto-revocation List. Formation date The filing requirements for a tax-exempt organization generally start with the tax year in which it was legally formed. When an organization applies for an EIN, the IRS considers it legally formed and a filing requirement is established. If the organization doesn't satisfy that filing requirement for three consecutive years after the formation date, its exemption will be automatically revoked. If an organization on the Auto-Revocation List was not legally formed in the same tax year it requested its EIN, or if the organization believes it was erroneously revoked because the IRS used the EIN application date for purposes of automatic revocation, it should send a statement indicating its legal formation date directly to the Exempt Organizations Entity Unit. By mail: Internal Revenue Service 1973 North Rulon White Blvd. M/S 6273 Ogden, UT 84404 By fax: 855-214-7520 The statement of legal formation date must be signed over the following statement: “Under penalties of perjury, to the best of my knowledge, the information in this form is correct and complete.” If the organization submits the signed statement that it did not legally form until after one or more of the years during the three-year period, the IRS will remove your name from the Auto-Revocation List. See FAQs for further details on erroneous auto revocation. For the latest exempt organization news, connect via IRS Social Media and subscribe to this and other IRS Newsletters. If you have a technical or procedural question about Exempt Organizations, visit the Charities and Nonprofits homepage on IRS.gov. If you have a specific question about exempt organizations, please contact us. Please do not reply to this message. |
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