Automatic revocation checker for nonprofits

Automatic revocation is the most serious consequence of not filing, and the most avoidable. It doesn't depend on how much money the organization has or whether it owes tax. If an organization fails to file a required Form 990, 990-EZ, 990-PF or 990-N for three consecutive years, its tax-exempt status ends by operation of law, with no warning required and no appeal.

This checker shows which three years count, the date revocation takes effect, and whether that date is still ahead of you.

How this calculator works

Inputs:

• The month your tax year ends. The checker assumes the year ends on the last day of that month.
• The last tax year for which you filed a required return, identified by the date it ended. If the organization has never filed, choose that option and enter the first tax year for which a return was required (usually the first year after exemption).

Rules:

1. The three missed years are the three tax years immediately after the last year filed. If you never filed, they are the first required year and the two after it.
2. Each return's original due date is the 15th day of the 5th month after that tax year ends.
3. The revocation effective date is the original due date of the third missed return, under section 6033(j)(1)(B), which revokes exemption "on and after the date set by the Secretary for the filing of the third annual return or notice." The IRS confirms this is the original filing due date. A Form 8868 extension doesn't push it back: if the third return isn't filed, revocation still dates from the original due date.
4. Weekend and holiday adjustment. The IRS's revocation list shows the unadjusted date (the 15th). When that day falls on a Saturday, Sunday or legal holiday, the IRS says the actual effective date is the next business day. The checker shows both.
5. Status. The checker compares the effective date with today's date and reports whether it has passed.

Reinstatement depends on timing

Once revocation has happened, filing a return doesn't restore exemption. The organization must apply again (Form 1023, 1023-EZ, 1024 or 1024-A, with the user fee) under one of the four routes in Rev. Proc. 2014-11:

• Within 15 months of the later of the date of the IRS revocation letter (CP-120A) or the date the organization appeared on the revocation list: streamlined retroactive reinstatement for organizations that were eligible for the 990-EZ or 990-N for all three years, or retroactive reinstatement with reasonable cause shown for at least one year.
• After 15 months: retroactive reinstatement requires reasonable cause for all three years.
• Any time: reinstatement from the date of the new application.

The 15 months run from the letter or listing, not from the effective date, so the checker doesn't compute that window. See automatic revocation for the full comparison.

What it doesn't cover

• Whether a return was required. Churches, some religious organizations, governmental units and subordinate units in a group return may not have to file at all. See who must file.
• 52–53 week years, short years and changes of year end. These shift the due dates.
• Returns filed but not accepted. A rejected e-file, or a paper return filed when e-filing was required, may not count as filed. Check what the IRS shows on record.
• Your organization's actual status. Search your EIN in the IRS Tax Exempt Organization Search to see whether you are already on the Auto-Revocation List.

Related guides

• Late returns and penalty relief explains how to catch up on missed years.
• Form 990-N (e-Postcard) is the fastest way to file for a small organization.
• The due date calculator gives exact dates for your year end.
• We handle catch-up filings and reinstatement applications: see late 990 and reinstatement.

990IRS.com is a private company, not the IRS. This page is general information, not legal or tax advice for your organization. Example organizations and figures are hypothetical.