| Tax-exempt organizations that fail to satisfy annual | | | | organization does not file as required for three |
| filing requirements for three consecutive years | | | | consecutive years, the law provides that it |
| automatically lose their tax exempt status. The IRS is | | | | automatically loses its tax-exempt status. Loss of |
| providing one-time relief that will allow small exempt | | | | exempt status means an organization must file income |
| organizations to come back into compliance and retain | | | | tax returns and pay income tax, and its contributors will |
| their tax-exempt status even though they failed to file | | | | not be able to deduct their donations. |
| for three consecutive years. If your organization lost its | | | | What to Do If You Think IRS Records Are in Error |
| exemption then you will have to reapply to regain your | | | | |
| tax-exempt status. Any income received between the | | | | |
| revocation date and renewed exemption may be | | | | The list of organizations at risk of automatic revocation |
| taxable. | | | | was generated on June 30, 2010. If you believe that |
| This one-time relief benefits Form 990-N (e-Postcard) | | | | your organization's name appears in error because, for |
| and Form 990-EZ filers only. Organizations required to | | | | example, it does not have a filing requirement or it has |
| file Form 990 or Form 990-PF are not eligible and are | | | | timely submitted a notice or filed a return, it should |
| automatically revokedif they fail to file for three | | | | follow the procedures below: |
| consecutive years. | | | | If you believe you do not have a filing requirement: |
| The IRS website has a list of organizations at risk of | | | | - Call 1-877-829-5500 (toll-free) to verify that you do |
| losing their tax-exempt status because, according to | | | | not have a filing requirement. |
| IRS records, they have not filed for 2007, 2008 and | | | | If you believe you submitted a timely Form 990-N |
| 2009. The list contains the name of the organization | | | | (e-Postcard): |
| and its last-known address. Check this list to see | | | | - Verify that the employer identification number (EIN) |
| whether your organization is at risk of automatic | | | | used to submit the Form 990-N is correct. Many |
| revocation and can avoid this consequence by | | | | organizations mistakenly use the EIN of a parent or |
| following IRS guidance. The list can be found at | | | | central organization, bank, or credit union when filing. |
| The list may be incomplete, as certain organizations | | | | - If you filed using an incorrect EIN, submit a Form |
| may be at risk even though their names do not | | | | 990-N with the correct EIN no later than October 15, |
| appear. In addition, the list may include organizations | | | | 2010. |
| that were required to file Form 990 or Form 990-PF | | | | - If you filed using the correct EIN, submit a copy of the |
| and are not eligible for the relief program, and | | | | e-mail confirmation that you received indicating your |
| organizations whose filing dates have not yet | | | | submission was accepted, or a printout from the |
| occurred. In addition, the list may include organizations | | | | e-Postcard (Form 990-N) data download disclosure |
| that were required to file Form 990 or Form 990-PF. | | | | database containing your organization's filing |
| These organizations are not eligible to take advantage | | | | information, to the address below by October 15, 2010. |
| of this one-time IRS filing relief to bring them into | | | | If you believe you filed a timely Form 990-EZ, Short |
| compliance. | | | | Form Return of Organization Exempt from Income |
| The smallest organizations – those eligible to file | | | | Tax, Form 990, Return of Organization Exempt from |
| Form 990-N (e-Postcard) and whose e-Postcards are | | | | Income Tax, or Form 990-PF, Return of Private |
| due on or after May 17 and on or before October 15 | | | | Foundation: |
| – can maintain their tax-exempt status by filing the | | | | - Send proof of filing to the address below by October |
| required annual electronic notice by October 15, 2010. | | | | 15, 2010. |
| The e-Postcard asks for a few basic pieces of | | | | - If you are a subordinate organization covered under |
| information and is filed electronically. | | | | a group ruling and your organization was included on a |
| Organizations may file a paper Form 990-EZ or Form | | | | group return filed by the parent or central organization, |
| 990 in lieu of the Form 990-N (for example, to satisfy | | | | call 1-877-829-5500 (toll-free) or send a letter with your |
| state filing requirements), as long as the return is | | | | organization's name and the group return EIN to the |
| complete and filed by October 15. Write Filed in lieu | | | | address below by October 15, 2010. A group return |
| of Form 990-N on top of the return and envelope | | | | can only be filed on a Form 990. |
| (postmarked no later than October 15, 2010) and mail it | | | | Mail copies of your returns and proof of filing to: |
| to: | | | | Internal Revenue Service |
| Internal Revenue Service | | | | 1973 N. Rulon White Blvd. |
| M/S 1114 | | | | M/S 6273 |
| P.O. Box 12610 | | | | Ogden, UT 84201 |
| Ogden, UT 84412 | | | | Call Customer Account Services at 1-877-829-5500 |
| Most tax-exempt organizations, other than churches, | | | | (toll-free) if the above does not address your situation. |
| must file a yearly return or notice with the IRS. If an | | | | |