Helping you get your tax-exempt status back.
When a nonprofit fails to file its required Form 990 for three consecutive years, the IRS automatically revokes its federal tax-exempt status. This is not a warning — it is an immediate, automatic action with serious consequences for your organization's fundraising, funding eligibility, and public standing.
But revocation is not the end of your organization. Thousands of nonprofits have successfully reinstated their tax-exempt status, and the process — while detailed — is entirely navigable with the right guidance.
We guide your organization through the full reinstatement process, from the initial assessment of your eligibility to the submission of your application and the receipt of your new IRS Determination Letter. We also prepare any delinquent Form 990 returns required as part of the application.
Under IRS rules, any tax-exempt organization that fails to file a required annual return for three consecutive years automatically loses its federal tax-exempt status — effective on the due date of the third missed filing.
The IRS publishes a list of automatically revoked organizations. Once your organization appears on that list, donors, grantmakers, and the public can see that your status has been revoked.
Automatic revocation has immediate, far-reaching consequences that affect every aspect of your organization's operations and sustainability.
Donations are no longer tax-deductible to donors — a critical blow to fundraising
The organization may owe federal income tax on all revenue received during the revocation period
Eligibility for most foundation grants and government funding is suspended
The organization is removed from the IRS Tax Exempt Organization Search database
State tax-exempt status may also be affected, depending on the state
Board members and leadership may face reputational and fiduciary concerns
The IRS offers different reinstatement procedures depending on your organization's size and how much time has passed since revocation. We assess your situation and pursue the most favorable pathway available.
Who Qualifies
Small organizations eligible to file Form 990-N (gross receipts ≤ $50,000) that apply within 15 months of the revocation date
Key Benefit
Fastest processing; reduced IRS user fee; retroactive effective date if approved
Application Form
Form 1023-EZ or Form 1023 (as applicable)
Deadline
Within 15 months of revocation
Who Qualifies
Any organization applying within 15 months of the revocation date, regardless of size
Key Benefit
Retroactive effective date if approved; full exempt status restored from original revocation date
Application Form
Form 1023 or Form 1024 (as applicable)
Deadline
Within 15 months of revocation
Who Qualifies
Organizations applying after the 15-month window has closed
Key Benefit
Reinstatement is still possible, but the effective date will be the date the new application is approved — creating a gap in exempt status
Application Form
Form 1023 or Form 1024 (as applicable)
Deadline
No deadline — but the longer you wait, the larger the gap
We handle the entire reinstatement process — from the first assessment to the final Determination Letter — and we set you up to stay compliant going forward.
Full assessment of your organization's filing history and revocation circumstances
Determination of the correct reinstatement pathway and IRS user fee
Preparation of the reinstatement application (Form 1023 or Form 1023-EZ)
Drafting of a reasonable cause statement explaining the filing lapse
Preparation of all delinquent Form 990 returns required as part of the application
Compilation of all required supporting documentation
Submission of the complete reinstatement package to the IRS
Post-reinstatement compliance calendar to prevent future lapses
Guidance on any state-level filings affected by the federal revocation
The sooner you act, the more reinstatement options are available to you. Contact us today for a free assessment of your organization's situation.