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I. Name of Organization AS SHOWN ON IRS DETERMINATION LETTER in BOLD & ALL CAPS: (no other name will be accepted and may result in being rejected) Address: Executive Director (Name & Title): Phone
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How to fill out reinstatement of tax-exempt status

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How to fill out reinstatement of tax-exempt status

01
Step 1: Obtain the Form 1023, Application for Recognition of Exemption Under Section 501(c)(3), from the Internal Revenue Service (IRS) website or by contacting the IRS directly.
02
Step 2: Review the form instructions and gather all the necessary information and documents required for the reinstatement process.
03
Step 3: Complete the Form 1023 by providing accurate and detailed information about the organization, its activities, finances, governance, and any changes that have occurred since the revocation of tax-exempt status.
04
Step 4: Attach any required supporting documents, such as financial statements, bylaws, articles of incorporation, etc.
05
Step 5: Pay the applicable user fee for filing the Form 1023, as determined by the IRS.
06
Step 6: Submit the completed Form 1023 and supporting documents to the IRS according to the instructions provided.
07
Step 7: Wait for the IRS to review the application and communicate any additional requirements or clarifications if needed.
08
Step 8: Once the reinstatement is approved, comply with any ongoing reporting and filing requirements to maintain the tax-exempt status.

Who needs reinstatement of tax-exempt status?

01
Any nonprofit organization that has had its tax-exempt status revoked by the IRS needs reinstatement of tax-exempt status.
02
This includes organizations that failed to file required annual information returns (Form 990) for three consecutive years, resulting in automatic revocation of their tax-exempt status.
03
Additionally, organizations that voluntarily surrendered their tax-exempt status but now wish to regain it would also need to go through the reinstatement process.

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Reinstatement of tax-exempt status is the process of restoring a organization's tax-exempt status after it has been revoked or automatically revoked by the IRS.
Nonprofit organizations that have had their tax-exempt status revoked are required to file for reinstatement.
The organization must complete and submit IRS Form 1023 or 1024, along with any required documentation and fees.
The purpose of reinstatement of tax-exempt status is to regain the tax benefits and privileges associated with being a tax-exempt organization.
The organization must report its activities, finances, governance structure, and other relevant information to demonstrate its eligibility for tax-exempt status.
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