The IRS revokes the exempt status of an organization that fails to file the required Form 990 for three consecutive years (“auto-revocation”).
Under the pandemic, this year the IRS extended filing dates to July 15, 2020, for organizations that had filing due dates of April 15, May 15, or June 15. Due to systemic limitations, the IRS did NOT update this deadline in the program that automatically issues notices of revocation.
As a result, the IRS sent some revocation notices prematurely. Nevertheless, the IRS prevented eligible organizations that attempted to file electronically by July 15 from being listed as automatically revoked on IRS.gov, where they are still shown as tax-exempt. At the same time, the IRS is processing paper filings that allow the reversal of auto-revocation for those filers.
The IRS is reviewing the cases and corresponding with organizations that received the premature notice. Additionally, the IRS has a dedicated fax number (855) 247-6123 to receive correspondence from organizations in this situation that wish to present documentation of their applicable filings.
Thanks, Susan Woods