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. We prepare the reinstatement application, the missing 990-N list and the reasonable-cause statement; an officer reviews and signs.
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.
How long the IRS takes
Days to a determination for 80% of applications, per the IRS “Where's my application” page (reviewed June 2026). Filing the right form is most of the wait.
Source: irs.gov — Where's my application for tax-exempt status?. Our packet goes out within 2 business days of your details; the IRS clock starts on submission.
What the IRS charges
Our fee is $299 per organization. IRS user fees below are from the IRS's own pages and 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 (IRS processing as of June 2026: 80% of 1023-EZ determinations within 22 days, 80% of Form 1023 within 191 days). State corporate reinstatement, if the state also dissolved the corporation, is a separate $199 filing. Educational — not legal or tax advice.
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.
Questions boards ask
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.