78 Data (for 501(c)(3) organizations) or reviewing its determination letter, which would show an effective date on or after the automatic revocation date, with the online tool or the bulk data download files.
You can find out if the exemption status has been reinstated by reviewing the Pub. IRS will recognize the reinstatement of the organization's tax-exempt status if the application is approved. It is the organization’s effective date of automatic revocation (the date for the filing of the third annual Return or notice), but doesn’t necessarily reflect its current tax-exempt status.Īn organization may have applied for reinstatement of its tax-exempt status after the automatic revocation date had posted. The automatic revocation date is historical. If you see this in your search, try sorting your search differently.īy law, tax-exempt status is automatically be revoked if an organization does not file the required Form 990-series returns or notices yearly for 3 consecutive years.For example, the province or country in which the organization is located is sometimes in the City field in the Auto-Revocation database.Searching organizations with foreign addressesĭue to the different structure of foreign addresses, data is sometimes found in an unexpected location. You may also review its determination letter posted on TEOS a reinstated organization will have a determination letting referencing that it is being reinstated and with an effective date on or after the effective date of the revocation. You can search Pub.78 data (for 501(c)(3) or other organizations eligible to receive deductible charitable contributions) or the Exempt Organizations Business Master File Extract(for other 501(c) organizations) to find out if the organization’s tax- exempt status has been reinstated. If you find an organization listed on the Auto-Revocation List, it may have been reinstated by the IRS since the automatic revocation date. Note: Date range searches are not inclusive. For example, to find an organization whose revocation was posted on the 12th or 13th of the month, enter a search range of MM/11/YYYY to MM/14/YYYY.To narrow your search, use the date format MM-DD-YYYY or select a data range on the calendar.
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