Automatic revocation
Loss of tax-exempt status for failing to file a required annual return or notice for three consecutive years.
The IRS states that "Organizations that do not file for three consecutive years automatically lose their tax-exempt status." The revoked organizations are published in a list that is searchable through Tax Exempt Organization Search, so a donor can check.
The timing rule is the part that matters to someone who has already given. The IRS states that "Donors can deduct contributions made before an organization's name appears on the Automatic Revocation List." A revocation that shows up after your drop-off is generally not retroactive to it.
Reinstatement is a fresh application, not an appeal. The IRS states that "An automatically revoked organization must apply to have its status reinstated, even if the organization was not originally required to file an application for exemption," and that the law prohibits the IRS from undoing a proper automatic revocation.
Sources
- Automatic revocation of exemptionIRS, IRS guidance
- Search for tax exempt organizations (Tax Exempt Organization Search)IRS, IRS guidance
Definitions describe the rule as published. They are not tax advice, and almost every threshold above has an exception attached to it in the underlying publication. Confirm anything that affects a return with a qualified tax professional.
Related terms
Qualified organization
An organization eligible to receive tax-deductible charitable contributions. Giving to anyone else is generous, not deductible.
Tax Exempt Organization Search
The free IRS database for checking whether an organization is eligible to receive tax-deductible contributions.
Donee
The organization receiving the donation. On larger noncash gifts, the donee has paperwork obligations of its own.
Substantiation
The evidence you must hold to support a claimed charitable deduction, escalating in formality as the amount rises.
Values with the source attached
DeductiBee applies a cited fair-market-value range to everything you donate, keeps the photo with the record, and exports a Form 8283 worksheet when you file.
