Am I revoked?
Check whether the IRS has revoked your organization’s tax-exempt status, and which of the last 3 years are missing from IRS records.
How automatic revocation works
An organization that does not file its required Form 990-N, 990-EZ, 990 or 990-PF for 3 consecutive years loses its tax-exempt status automatically, on the due date of the third return. The IRS publishes the names on its automatic revocation list. Donations stop being deductible and the organization may owe income tax.
What this check looks at
The IRS automatic revocation list (revocation and posting dates, reinstatements), the e-Postcard (990-N) file, the e-file index of Forms 990, 990-EZ and 990-PF, and the Business Master File. Only what the IRS publishes about the organization.
If you are revoked
Reinstatement takes a new exemption application (Form 1023, 1023-EZ or 1024) and the user fee. Applying within 15 months of the revocation letter or the posting date can make it retroactive. IRS: reinstatement.
If a year is missing
File it now. Any filed year breaks the 3-year run, and a late 990-N has no penalty. 990.tax files the 990-N and 990-EZ for tax years 2022–2024.