Relief for Non-Profit Revocation by IRS

The IRS is offering a one-time relief program for certain nonprofit organizations that are at risk of losing their tax-exempt status because they failed to file required forms for 2007, 2008, and 2009. Two types of relief are available for these exempt organizations – a filing extension for small organizations required to file Form 990-N, Electronic Notice, and a voluntary compliance program (VCP) for small organizations eligible to file Form 990-EZ, Short Form Return of Organization Exempt From Income Tax.

Small organizations required to file Form 990-N simply need to go to the IRS website, supply the eight information items called for on the form, and electronically file it by October 15. That will bring them back into compliance. Under the VCP, tax-exempt organizations eligible to file Form 990-EZ must file their delinquent annual information returns by October 15 and pay a compliance fee. Details about the VCP and the Form 990-N relief are on the IRS website along with frequently asked questions.

The IRS has created a a special page on its website which includes the names and last-known addresses of these at-risk organizations, along with guidance about how to come back into compliance.

There is a special website to file online.

Ronald J. Cappuccio, J.D., LL.M.(Tax)
Counsellor at Law
1800 Chapel Avenue West
Suite 128
Cherry Hill, NJ 08002
856-665-2121