Formation + Dissolution

IRS Publication 892

Excellent IRS resource for use by organizations wishing to appeal an IRS determination that the organization is not considered to be tax-exempt. More Info

IRS Notice 2011-43

IRS Notice 2011-43 sets forth the procedures whereby a small exempt organization can retroactively reapply for tax-exemption after they have automatically lost such as a result of not filing anything with the IRS for three consecutive years. More Info

Automatic Revocation FAQs

Exempt organizations that fail to file anything with the IRS for three consecutive years automatically lose their tax-exemption. Please see these FAQs for important info regarding how the organization can have their exemption reinstated, sometimes retroactively. More Info