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
The rule as published, not tax advice; confirm anything that affects a return with a tax professional.
Related: Qualified organization, Tax Exempt Organization Search, Donee, Substantiation. Browse every term.
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.
