Nonprofits · Exempt-status reinstatement
The IRS revoked your 501(c)(3)? We prepare the way back.
Three missed 990s and the IRS revokes exemption automatically — usually with no warning beyond a letter to an old address. From that date every donation stops being deductible and grants pause. File within 15 months of the letter and reinstatement is retroactive, as if it never lapsed. We prepare the application, the missing 990-N list and the reasonable-cause statement; an officer reviews and signs.
- A founder reviews every packet
- IRS user fee at cost, path confirmed first
- Churches are not auto-revoked — we say so and refund
Thirty-second check
Revoked, or just behind on the 990-N?
Tap everything that is true. If you are still exempt, the fix is free and we send you there instead.
Tap the statements above to see which path applies.
How it got here
Three missed postcards, one revoked exemption
The 990-N is free and takes ten minutes. Missing it three years running is what does the damage; the way back is one application with the right form and the right statement.
1. Three 990s were missed
Even a tiny organization must file the free Form 990-N e-Postcard every year. Miss three in a row and the Pension Protection Act revokes exemption automatically — more than 270,000 organizations lost status in the first wave alone.
2. The IRS mailed a CP120A
The notice goes to the last address on file and the organization appears on the IRS auto-revocation list. From that date, donations are no longer tax-deductible and the organization may owe income tax returns.
3. Reinstatement fixes it
A new Form 1023 or 1023-EZ with the IRS user fee, filed within 15 months of the letter, can restore exemption retroactively to the revocation date. Outside that window a reasonable-cause statement is required. That is the packet we prepare.
The clock
Filing the right form is most of the wait.
Days to a determination for 80% of applications, from the IRS “Where’s my application” page (June 2026). Our packet goes out within two business days of your details; the IRS clock starts on submission.
What the IRS charges
Four paths, from the IRS’s own pages
Our fee is $299 per organization. IRS user fees below are passed through at cost on a separate invoice once we confirm which form you qualify for.
| Path | Who qualifies | IRS user fee | Source |
|---|---|---|---|
| Streamlined retroactive (Form 1023-EZ) | First revocation, eligible to file 990-N/990-EZ for the three missed years, application within 15 months of the CP120A or list date. | $275 | IRS reinstatement page |
| Retroactive within 15 months (Form 1023) | Larger organizations, or 990-EZ filers not eligible for the EZ; needs a reasonable-cause statement for at least one missed year plus the missing returns. | $600 | IRS user fees |
| Retroactive after 15 months | Reasonable-cause statement for all three missed years plus all missing returns. | $600 | IRS reinstatement page |
| Post-mark date reinstatement | Any organization; exemption resumes from the new application date, not retroactively. | $275 / $600 by form | IRS reinstatement page |
Checked 2026-08-28 against the linked IRS pages. State corporate reinstatement, if the state also dissolved the corporation, is a separate $199 filing. Educational — not legal or tax advice.
Start today
Start your reinstatement
Tell us the organization and the last year a 990 was filed. A founder reviews every packet before it goes to the IRS.
- 1Pay the $299 packet fee today.
- 2We check the IRS revocation list and your CP120A date, confirm which path you qualify for, and invoice the IRS user fee at cost.
- 3We prepare the 1023 or 1023-EZ, the reasonable-cause statement from your facts, and the list of missing 990-Ns; an officer reviews and signs.
- 4We submit on Pay.gov with you and enroll the organization in 990 deadline reminders so it never lapses again.
Restore a revoked 501(c)(3)
Questions boards ask
Before you pay the IRS anything
We never got a letter. Are we really revoked?
Check the IRS Tax Exempt Organization Search for your EIN — the auto-revocation list is public. The CP120A goes to the last address the IRS has, which for many small organizations is a former treasurer.
What about donations we received after the revocation date?
Retroactive reinstatement is what protects them; that is why the 15-month window matters. If you are past it, the reasonable-cause statement is the path, and a CPA should review the tax years in between.
The state dissolved our corporation too.
Then two reinstatements are needed: the state one ($199 + state fee, same packet process) and this IRS one. Do the state first — the IRS wants an entity that exists.
Would a fiscal sponsor be simpler?
Sometimes. Sponsors typically keep 5–15% of everything you raise, but you can accept grants within days. If your organization is tiny and the revocation is old, we will tell you if that is the better path.
Forming a new nonprofit instead? Check the name in your state's official registry first: nonprofit name search by state.
Last step
Every month past the letter costs you the retroactive date.
Pay $299 today, we confirm the path from the IRS list and your CP120A date, an officer signs, we submit on Pay.gov with you. If you are a church, or still inside the three-year window, we tell you before anything is filed and refund you.
Want to talk it through first? Call (954) 470-8356 or email admin@vermilionvitez.com.