Generally, yes. IRS 501(c)(3) recognition is (usually) effective retroactively to the earlier of 1) the organization’s legal formation or 2) the commencement of its programs. Under certain circumstances, IRS tax-exemption may only be retroactive to the date of the filing of Form 1023.

What is auto revocation?

1. What is automatic revocation? Automatic revocation occurs when an exempt organization that is required to file an annual return (e.g., Form 990, 990-EZ or 990-PF) or submit an annual electronic notice (Form 990-N, or e-Postcard) does not do so for three consecutive years.

How can you lose your non profit status?

Unrelated business income (UBI) — “ An organization may lose its exempt status if it generates excessive income from a regularly-carried-on trade or business that is not substantially related to the organization’s exempt purpose.

Can a tax exempt organization be retroactively reinstated?

Organizations that cannot use the Streamlined Retroactive Reinstatement Process (such as those that were required to file Form 990 or Form 990-PF for any of the three years that caused revocation or those that were previously auto-revoked) may have their tax-exempt status retroactively reinstated to the date of revocation if they:

How to apply for reinstatement of a 501c3 exemption?

Organizations may apply for reinstatement effective from the post-mark date of their application if they: Complete and submit Form 1023 or Form 1023-EZ (PDF)with the appropriate user fee. These organizations should check the appropriate box (Section 7) when submitting Form 1023 or 1023-EZ electronically.

Can a revocation of tax exempt status be reversed?

The law prohibits the IRS from undoing a proper automatic revocation and does not provide for an appeal process. An automatically revoked organization must apply to have its status reinstated, even if the organization was not originally required to file an application for exemption.

How can I get my tax exempt status reinstated?

An organization must apply to have its tax-exempt status reinstated, even if it was not originally required to file an application for exemption. It must: Pay the appropriate user fee. An organization may also request retroactive reinstatement as part of its application.