New Options for Automatically Revoked Organizations to Apply for Reinstatment

Organizations that have had their tax-exempt status automatically revoked for not filing required 990 series returns may apply for reinstatement. Revenue Procedure 2014-11 provides four options for applying for reinstatement and explains how the new procedures apply to pending and recently approved applications.

Revenue Procedure 2014-11 modifies and supersedes the procedures described in Notice 2011-44.

Also see: Automatic Revocation – How to have your tax-exempt status retroactively reinstated