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This notice provides guidance on applying for reinstatement of tax-exempt status and requesting retroactive reinstatement for organizations whose tax-exempt status has been revoked due to failure

How to fill out application for reinstatement and

How to fill out Application for Reinstatement and Retroactive Reinstatement for Reasonable Cause under Internal Revenue Code § 6033(j)

1. Obtain the Application for Reinstatement and Retroactive Reinstatement form from the IRS website or a local IRS office.
2. Read the instructions carefully to understand the filing requirements and eligible circumstances.
3. Provide your organization's name, EIN, and address in the appropriate sections of the form.
4. Clearly state the reason for requesting reinstatement and provide any supporting documentation that justifies your request for reasonable cause.
5. Complete any additional questions related to the organization’s status and activities.
6. Sign and date the application.
7. Submit the completed application to the IRS at the address specified in the form instructions.

Who needs Application for Reinstatement and Retroactive Reinstatement for Reasonable Cause under Internal Revenue Code § 6033(j)?

1. Nonprofit organizations that lost their tax-exempt status due to not meeting annual filing requirements under Internal Revenue Code § 6033.
2. Organizations that believe their failure to file was due to reasonable cause rather than willful neglect.
3. Entities seeking to regain their tax-exempt status and potentially retroactively reinstate their status.

People Also Ask about

What is code J on IRS Form 1099 R?

Code J indicates that there was an early distribution from a ROTH IRA. The amount may or may not be taxable depending on the amount distributed and the taxpayer's basis in ROTH IRA Contributions. This information must be entered for the software to calculate the taxable amount.

What is IRS Subchapter J?

Part I of subchapter J contains general rules for taxation of estates and trusts (subpart A), specific rules relating to trusts which distribute current income only (subpart B), estates and trusts which may accumulate income or which distribute corpus (subpart C), treatment of excess distributions by trusts (subpart D)

What is retroactive reinstatement?

Streamlined Retroactive 501(c)(3) Reinstatement This term is specific to the first three options and can have significant tax implications for reinstating nonprofit organizations. Retroactive means that when the IRS grants 501(c)(3) tax-exempt reinstatement, it returns to the original incorporation date.

What is the IRS Section 6033 J?

Section 6033(j) (1) automatically revokes the tax-exempt status of any organization described in section 6033(a)(1) that fails to file a required annual return for three consecutive years or any organization described in section 6033(i) that fails to file an annual return or notice for three consecutive years.

What is Section 6033 E notice?

The Internal Revenue Code (IRC), in section 6033(e), imposes reporting and notice requirements on certain tax-exempt organizations described in sections 501(c)(4), 501(c)(5), and 501(c)(6) that incur nondeductible lobbying and political expenses.

How long does it take to reinstate 501c3 status after?

The streamlined option will take your filing fee down from $600 to $275 with the IRS. It will also speed up the timeline. Typically, reinstatements that are not streamlined can take the IRS 6-10 months to review and approve. Streamlined reinstatements usually take the IRS closer to 1-3 months to review and approve.

How much does it cost to reinstate 501c3 status?

These fees amount to $275 for Form 1023-EZ and $600 for the full version. The procedure for reapplying for your organization's 501(c)3 status more than 15 months after its revocation date is the same, except your organization must also explain why it failed to file for three consecutive years.

What is Section 501c3 of the Internal Revenue Code?

Organizations described in section 501(c)(3) are commonly referred to as charitable organizations. Organizations described in section 501(c)(3), other than testing for public safety organizations, are eligible to receive tax-deductible contributions in ance with Code section 170.

For pdfFiller’s FAQs

What is Application for Reinstatement and Retroactive Reinstatement for Reasonable Cause under Internal Revenue Code § 6033(j)?

The Application for Reinstatement and Retroactive Reinstatement for Reasonable Cause under Internal Revenue Code § 6033(j) is a formal request made by organizations that have had their tax-exempt status revoked, seeking to have it reinstated. This application allows organizations to explain their circumstances and request a retroactive reinstatement to avoid penalties and taxes for the period during which their status was revoked.

Who is required to file Application for Reinstatement and Retroactive Reinstatement for Reasonable Cause under Internal Revenue Code § 6033(j)?

Organizations that have had their tax-exempt status revoked and wish to reinstate it—specifically, those that believe they have reasonable cause for their failure to meet IRS requirements—are required to file this application.

How to fill out Application for Reinstatement and Retroactive Reinstatement for Reasonable Cause under Internal Revenue Code § 6033(j)?

To fill out the Application for Reinstatement, organizations must complete the necessary IRS forms, providing detailed information about their circumstances, the reasons for revocation, and demonstrating reasonable cause for their noncompliance. It is important to be clear and thorough in providing all relevant documentation and information.

What is the purpose of Application for Reinstatement and Retroactive Reinstatement for Reasonable Cause under Internal Revenue Code § 6033(j)?

The purpose of the application is to allow organizations to regain their tax-exempt status after revocation, providing them with an opportunity to justify their previous noncompliance and avoid future penalties. It serves to promote fairness for organizations that may have encountered unforeseen circumstances.

What information must be reported on Application for Reinstatement and Retroactive Reinstatement for Reasonable Cause under Internal Revenue Code § 6033(j)?

The application must report information including the organization's name, employer identification number (EIN), the reason for revocation, specific reasons for the failure to comply, and any relevant documentation to support their claim of reasonable cause. Additionally, organizations must provide details of their activities and compliance efforts.