Automatic Revocation of Exemption List

The IRS publishes a list of organizations that have had their federal tax-exempt status automatically revoked for failing to file an annual information return or notice with the IRS for three consecutive years. This Automatic Revocation of Exemption List may be viewed and searched on Exempt Organizations Select Check (EO Select Check).

The list gives the name, employer identification number (EIN), organization type, last known address the organization provided to the IRS, effective date of revocation and the date the organization was added to the list. For organizations that applied for and received reinstatement, the list gives the date of reinstatement. The IRS updates the list monthly.

What does it mean if an organization is on the list?

Because the list is an official IRS record of organizations that lost their exempt status for failing to file for three consecutive years, an automatically revoked organization whose exempt status is reinstated remains on the list. But for organizations that applied for and received reinstatement, the list gives the date of reinstatement.

Publication of an organization’s name on the Auto-Revocation List is notice that the organization is no longer eligible to receive tax-deductible contributions under section 170. For purposes of claiming tax-deductible contributions, donors and others may not rely on:

• an IRS determination letter dated before the effective date of revocation,
• or on a prior listing in either Exempt Organizations Select Check (Pub. 78 data),
• or the IRS Business Master File extract.

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Resource for Fiscal Compliance

You will find this book to be invaluable when setting up and maintaining your systems for non-profit finance, compliance and reporting and organizational status reports to your Board of Directors and other interested parties. In addition to performing deliverables, as specified in your program plan, timely and effectively, you should not have to worry about discontinued funding due to non-compliance.