In September 2010 I wrote a blog regarding The Pension Protection Act of 2006 and that it required the IRS to revoke the exempt status of any nonprofit that is required to file an annual return (Form 990, 990-N, 990-EZ, or 990-PF) but has failed to do so for three consecutive years. The IRS published this information and mailed instructions to all the nonprofits affected.
The IRS also published the specific time lines in which nonprofits had to do the filings in order to save their nonprofits’ tax exemption status.
Revocations are mandatory and automatic under the law.
On June 8, 2011, the IRS posted the initial Automatic Revocation of Exemption List on its Web site. The list names 275,000 nonprofits that have lost their tax exemptions for failure to file an annual return. They update the Automatic Revocation of Exemption List monthly.
Persons looking for information can access the GuideStar web at www2.guidestar.org for updates and guidance.
GuideStar has incorporated the data from the June 8 list and a June 10 update into their database and plans to automatically update the list when the IRS adds new organizations to the list each month.
GuideStar also offers a FREE webinar to discuss the effect these revocations have had on the nonprofit sector and how they will affect your experience. You can register for the webinar online at the web site.
Of course you can do your own search on the internet for other sites offering help, including the IRS.gov site. Personally I found the GuideStar web site to have the most complete information and offers of assistance.