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Automatic Revocation of Exemption

Most tax-exempt organizations are required to file an annual
return or notice with the Internal Revenue Service. (See Annual
Return Filing Exceptions for a list of organizations that are
not required to file.) Section 6033(j) of the Internal Revenue Code
automatically revokes the exemption of any organization that fails
to satisfy its filing requirement for three consecutive years. The
automatic revocation of exemption is effective as of the due date of
the third required annual filing or notice.

Organizations on the Automatic Revocation of Exemption List
(Auto-Revocation List) previously recognized as exempt under section
501(c)(3) of the Internal Revenue Code are no longer eligible to
receive tax-deductible contributions under Code section 170.

Publication
78, Cumulative List of Organizations described in Section
170(c) of the Internal Revenue Code of 1986, and the IRS
Business Master File (BMF) extract was updated on Friday, June 10,
2011, to remove organizations appearing on the Auto-Revocation List
posted on June 8, 2011.

Publication of an organization’s name on the Auto-Revocation List
serves as notice to donors and others that the organization is no
longer eligible to receive tax-deductible contributions under
section 170 and that 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 Publication
78 or the BMF extract for purposes of claiming tax-deductible
contributions.

Because of system limitations, the name field may capture only
the first few words of a long organizational name. For example. If
the organization's full name is XXXXX YYYYY ZZZZZ University, Alumni
Association Chapter 214, the name field may only display XXXXX YYYYY
ZZZZZ University.  You can check Publication
78 to ensure that an organization is still eligible to
receive tax deductible contributions. For best search results, be
sure to enter the exact legal name of the organization.

AUTOMATIC
REVOCATION OF EXEMPTION
LIST

For more information, see:

Churches
and Certain Other Religious Organizations

Reinstatement
of Tax-Exempt Status After Automatic Revocation and Deductibility
of Contributions

Frequently
Asked Questions - Automatic Revocation of Tax-Exempt Status for
Failure to File Annual Return or Notice

Notice
Regarding Effective Date of Revocation

Fact
Sheet

News
Release

Page Last Reviewed or Updated: June
10, 2011

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