If your nonprofit hasn't filed its annual return (Form 990, 990-EZ, or 990-N) for three consecutive years, the IRS has automatically revoked your tax-exempt status. This isn't a warning or a penalty notice — it happens automatically, without any notification from the IRS, under Section 6033(j) of the Internal Revenue Code.
The good news: reinstatement is possible. The bad news: it costs money, takes time, and your organization is not tax-exempt during the gap — meaning donations made during that period are not tax-deductible for your donors.
How automatic revocation works
The IRS requires every tax-exempt organization to file an annual return, regardless of size or activity level:
| Organization size | Required form |
|---|---|
| Gross receipts ≤ $50,000 | Form 990-N (e-Postcard) |
| Gross receipts < $200,000 and assets < $500,000 | Form 990-EZ |
| Gross receipts ≥ $200,000 or assets ≥ $500,000 | Form 990 (full) |
If your organization fails to file the required form for three consecutive tax years, the IRS automatically revokes your exemption. The revocation takes effect on the filing due date of the third missed year.
How to check if your status was revoked
There are two ways to find out if your organization's exempt status has been revoked:
1. Use our free filing status lookup
Enter your EIN in our free filing status lookup tool to instantly see your organization's IRS filing history. If you see gaps of three or more consecutive years, your status has likely been revoked.
2. Check the IRS Revocation List
The IRS publishes a searchable Tax Exempt Organization Search database. If your organization appears in the "Auto-Revocation List" section, your exemption has been revoked.
What happens when status is revoked
The consequences are significant and immediate:
- Donations are no longer tax-deductible — donors cannot claim a charitable deduction for gifts made after the revocation date
- Your organization must pay income tax — you're treated as a taxable entity from the revocation date forward
- Grants may be pulled — many foundations and government grants require active 501(c)(3) status
- State exemptions may be affected — sales tax, property tax, and state income tax exemptions often depend on federal status
- Public trust is damaged — Form 990 is a public document, and donors, watchdog sites, and partner organizations can see the revocation
How to get reinstated: your options
The IRS offers several paths to reinstatement depending on your situation. All require filing a new application for exemption.
Option 1: Standard reinstatement (Form 1023 or 1023-EZ)
This is the most common path. You essentially re-apply for tax-exempt status from scratch.
| Detail | Form 1023-EZ | Form 1023 (full) |
|---|---|---|
| Eligibility | Gross receipts ≤ $50,000 and assets ≤ $250,000 | All other organizations |
| IRS user fee | $275 | $600 |
| Processing time | 2–4 weeks (typically) | 3–6 months |
| Effective date | Date of new application (with gap) | Date of new application (with gap) |
Option 2: Retroactive reinstatement (within 15 months)
If you apply within 15 months of the revocation date (or the date of the revocation letter, whichever is later), you can request retroactive reinstatement. The IRS will backdate your exemption to the revocation date, eliminating the gap — but you must demonstrate "reasonable cause" for the missed filings.
Examples of reasonable cause the IRS may accept:
- The organization relied on a volunteer or agent who failed to file
- A natural disaster or serious illness prevented filing
- The organization was unaware of the filing requirement (new organizations)
- Records were destroyed or unavailable
Option 3: Retroactive reinstatement (after 15 months)
If more than 15 months have passed since revocation, retroactive reinstatement is still possible but requires showing that you acted "reasonably and in good faith" and that granting relief is in the interest of government efficiency. This is a higher bar and typically requires professional guidance.
Step-by-step reinstatement process
Here's what you need to do, in order:
- Confirm revocation. Check your status using our filing status lookup or the IRS Tax Exempt Organization Search.
- Determine which form to file. Most small nonprofits (receipts ≤ $50,000, assets ≤ $250,000) can use Form 1023-EZ. Larger organizations need the full Form 1023.
- Prepare your application. You'll need your EIN, organizing documents (articles of incorporation), a description of activities, and financial information.
- File electronically on Pay.gov. Both Form 1023 and 1023-EZ must be filed electronically through the IRS Pay.gov system.
- Pay the user fee. $275 for Form 1023-EZ or $600 for Form 1023.
- Wait for the determination letter. Processing takes 2–4 weeks for 1023-EZ or 3–6 months for the full Form 1023.
- File all missed returns. Once reinstated, you should file any returns that were due during the revocation period.
- Set up annual filing going forward. Make sure you never miss three consecutive years again by filing your 990-N promptly each year.
How to prevent revocation in the future
Once reinstated, the single most important thing you can do is file every year without fail. For most small nonprofits, this means filing Form 990-N — a 5-minute electronic form that simply confirms your organization still exists.
Tips to stay compliant:
- Know your deadline. Form 990-N is due the 15th day of the 5th month after your fiscal year ends (May 15 for calendar-year organizations).
- Set a calendar reminder. Put it on your phone, your board meeting agenda, or wherever you won't miss it.
- File early. You can file your 990-N as soon as your fiscal year ends — don't wait until the deadline.
- Use a filing service that tracks history. Pro990 keeps a record of all your filings and shows you which years are current.
- Don't assume "no activity" means "no filing." Even with zero revenue, you must file annually.
Frequently asked questions
How do I know if my nonprofit's status was revoked?
Use our free filing status lookup to check your IRS filing history by EIN. If you see three or more consecutive years without a filing, your status has likely been automatically revoked. You can also search the IRS Tax Exempt Organization Search and check the Auto-Revocation List.
How much does reinstatement cost?
The IRS user fee is $275 for Form 1023-EZ or $600 for the full Form 1023. If you use a CPA or attorney to prepare the application, their fees are additional (often $500–$2,000+).
How long does reinstatement take?
Form 1023-EZ is typically processed in 2–4 weeks. The full Form 1023 takes 3–6 months. During this time, your organization is not tax-exempt.
Can I accept donations while my status is revoked?
You can accept contributions, but they are not tax-deductible for donors during the revocation period. This can significantly impact fundraising. Most organizations pause donation solicitation until reinstatement is confirmed.
Do I need a lawyer to get reinstated?
Not necessarily. Small nonprofits that qualify for Form 1023-EZ can often handle reinstatement themselves — it's a streamlined online form. Larger organizations or those seeking retroactive reinstatement after 15 months may benefit from professional help.
Once reinstated, do I have to file for the years I missed?
Yes. The IRS expects you to file returns for all years that were missed. For small nonprofits, this means filing Form 990-N for each missed year — which you can do quickly through Pro990 (up to 3 years at once).