IRS Notice 2011-43

After the enactment of the Pension Protection Act of 2006, all exempt organizations were required to file something with the IRS on an annual basis or otherwise risk the loss of their exemption. As of May 17, 2010, over 275,000 exempt organizations automatically lost their tax exemptions. 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