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Simpler Tax Exempt Status Reinstatement for Non-Profits

May 8, 2015 | Written by: Lori K. MacWilliam, Esq. |

The Internal Revenue Service has streamlined the process by which a non-profit corporation whose exemption status has been automatically revoked due to a failure to file the necessary annual returns can re-apply to have their tax-exempt status reinstated. Beginning in June 2014, a non-profit organization that had their tax exempt status automatically revoked can file the 3-page Form 1023 EZ (Streamlined Application for Recognition of Exemption Under Section 501(c )(3) of the Internal Revenue Code), instead of the 25-page standard Form 1023…if they received notice of the revocation not more than 15 months earlier, and provided that they qualify as determined by the Form 1023-EZ Eligibility Worksheet.

If you need legal assistance pertaining to a non-profit entity, please contact Lori MacWilliam, Esq. at Gebhardt & Kiefer, PC, 908-735-5161 or via email.