Our 501(c)(3) status was revoked. After researching online, it was determined we could be retroactively reinstated, but need an exceptional justification. What would an exceptional justification be?

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Q. (cont.) What would an exceptional justification be?  What form is needed to apply for 501(c)(3) to be reinstated?

A. This is not an area of expertise of the AP & P2P Network team. We imagine what you need for reinstatement may depend on the reason for the revocation.

The form for reinstatement appears to be the same form used to file for 501(c)(3) status in the first place.

The IRS has information on revocation and reinstatement here:

https://www.irs.gov/charities-non-profits/automatic-revocation-of-exemption (note links to additional information on this page)

https://www.irs.gov/charities-non-profits/reinstatement-of-tax-exempt-status-after-automatic-revocation 

If the revocation was due to failure to file 990s, see: https://www.irs.gov/charities-non-profits/charitable-organizations/automatic-revocation-how-to-have-your-tax-exempt-status-retroactively-reinstated.

The form for reinstatement is the application form. Information can be found here: https://www.irs.gov/charities-non-profits/application-for-recognition-of-exemption

For more information on providing “reasonable cause,” see: https://www.irs.gov/pub/irs-drop/n-11-44.pdf

We hope this is helpful, but we recommend that you contact a tax attorney.

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