Louis E. Michelson, A Professional Corporation

Providing Legal and Tax Advisory Services to Nonprofit Organizations

Nonfiler Automatic Revocation List

February 25th, 2011 · No Comments · Loss of Tax-Exempt Staus

The IRS will soon begin to publish and maintain a list, updated monthly, 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.  The Nonfiler Revocation List will be available in Adobe and Excel formats, and will be divided into separate lists by jurisdiction.  The list will provide the name, employer identification number (EIN), organization (subsection code), last known address, and effective date of revocation.

At the February 23 meeting of the D.C. Bar Taxation Section, IRS Exempt Organization Director Lois Lerner stated that the EO Office will be revoking thee tax-exemptions of a “sizable number” of small exempt organizations, without providing any figures of what constitutes a sizable number.   Ms. Lerner stated that the IRS has become aware that some larger organizations that are required to filed Form 990 have filed the electronic postcard (Form 990-N) in attempting to meet their filing requirements.  EO will be checking eligibility of filers of the electronic postcard.

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