IRS Automatic Revocation List

This is the list of filers (whether accurately categorized as such or not) that have not filed for three consecutive years and thus whose tax-exempt status was automatically revoked (“auto-revoked”). If your organization’s exempt status is auto-revoked, it is no longer exempt from federal income tax and is ineligible to receive tax-deductible contributions.

If your organization is auto-revoked it will be reflected on the IRS Select Check database, which is used by many charitable organizations to verify the exemption status of an organization. If your organization is included in the UM Group Tax Exemption Ruling (“Group Ruling”), and its exempt status is auto-revoked, GCFA is prohibited to issue your organization an updated Certificate of Inclusion letter until its exempt status is reinstated.

If your organization is notified that its exemption status has been automatically revoked, it must apply directly to the IRS to have its status reinstated, even if the organization was originally in the group ruling and never had to file an application with the IRS. If your organization is a group ruling subordinate, and you are notified of revocation, an authorized person of your organization should first try calling the IRS to see if it can be fixed over the phone before beginning the reinstatement process. If you are not able to get this resolved by phone, you will find the process for reinstating in IRS Publication 4991.