Transitional Relief, an IRS program which allowed small revoked organizations to apply for reinstatement more easily and inexpensively, expired on December 31, 2012.
In early 2014, the IRS issued new procedures, including "Streamlined" reinstatement for small organizations. The book below is now outdated and no longer for sale. Prepare Your Own 501(c)(3) Application now includes the latest information on reinstatement after Automatic Revocation:
Since IRS Transitional Relief has ended, much of this book is out of date. If you would still like a copy, email me at firstname.lastname@example.org.
This ebook provided the following help specifically for automatically revoked organizations:
1. Advice on filing a new application to regain tax exempt status.
2. How to deal with an automatic revocation that was the result of IRS error.
3. A summary of IRS guidance for members of IRS group exemptions.
4. What to do if your non-profit has gone out of business.
5. A glimpse of what organizations can expect if they take no action.
Make sure this book will meet your needs; excerpts you can view or download: (Files will appear in a new window)
Question: We were revoked this year. Does the "Regain Your..." ebook provide everything needed to file a new application or should I purchase "Prepare Your Own..."?
Answer: So sorry to hear that your organization was caught in the mass revocation. Thank you for your question.
The Regain ebook is meant to help revoked organizations explore all the options open to them, including re-application. There are four chapters about re-applying. The first is simply everything the IRS has said about re-applying (information currently scattered across several IRS web-pages is collected in one place). Chapters 2 and 3 cover IRS Notices 2011- 43 and 44, (transitional rules for small organizations and reinstatement/retroactive exemption requirements for larger organizations) and the fourth chapter contains my personal advice for those who are completing a new application after revocation.
Prepare Your Own has more information about applying for exempt status, but only Regain has information specifically about re-applying after automatic revocation.
Question: Can you tell me the best way to keep up with official statements from the IRS on auto revocation?
Purchaser Feedback for "Regain Your Exempt Status..."
...I am CFO of the League of Women Voters of the United States. We have over 800 state and local chapters across the nation, several of which lost their tax exempt status due to not filing form 990-N (despite my warnings). I chanced across your book, bought a copy online, and decided that it was the best thing I had read on the subject. I was so imporessed with your book that I decided to purchase extra copies to send to several chapters that had emailed asking for help.
Thank you for writing such a timely and useful book, for publishing it in such a convenient format, and for pricing it so fairly.
Greg Leatherwood, Chief Financial Officer
League of Women Voters of the United States
Thanks for writing this eBook. Our organization is up for revocation and this has clarified our next steps; we are grateful you have shared your experience and wisdom.
The automatic revocation process is confusing, and the IRS website is difficult to navigate. This book is worth $8.95, and will save people significant, valuable time.
I downloaded the e-book and have read the salient parts. It looks very useful and a solid value for the price.
Regain Your Tax Exempt Status and other Options After IRS Automatic Revocation