As you may know, if an organization fails to file a Form 990 series return for three consecutive years, the IRS will automatically revoke its tax-exempt status (“auto-revocation”).  This year due to Covid-19, all filing dates that otherwise would have fallen during April 1- July 14 have been extended by the IRS to July 15, 2020.  Due to systemic limitations, the IRS was unable to update this deadline in its program that automatically issues notices of revocation.  As a result, some organizations have received revocation notices prematurely.

For eligible organizations that attempted to file electronically by July 15, the IRS has stated that they should not be listed as automatically revoked on and will still be shown as tax exempt.  The IRS is also processing paper filings which allow the reversal of auto-revocation for those filers.  The IRS is reviewing these cases and corresponding with organizations that received the premature notice.  Additionally, organizations in this situation may use the IRS’s dedicated fax number (855) 247-6123 to send documentation of their applicable filings.

If you believe your organization had its tax exempt status revoked in error, please reach out to us for more information on how to resolve this.