Re-apply for tax-exempt status on old non-profit?

Forum|Forum|2 years ago
August 15, 2023
3 replies
22 views

I get no results when searching on IRS "Tax Exempt Organization Search" for client's 501(c)(7) [social club] from 1967. The club has a typed determination letter from 1967 with the club EIN. There's also no notice of revocation and no idea when the last annual report was filed. Would you just file a new application for tax exempt status? Or just file the next annual return due like nothing happened?

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Best answer by Jim-from-Ohio

I would not file for a new tax exempt status. i would try and call the IRS tax exempt line at 866.860.4259 and see if they can tell you last year that was filed or just try and file the hext year's return and see what happens.

Jim-from-Ohio

Answer

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I would not file for a new tax exempt status. i would try and call the IRS tax exempt line at 866.860.4259 and see if they can tell you last year that was filed or just try and file the hext year's return and see what happens.

qbteachmt

Level 15

I would start with the IRS, it has a search tool for their listing for entities:

https://www.irs.gov/charities-non-profits/search-for-tax-exempt-organizations

Then I would use Guidestar to look for filings:

https://www.guidestar.org/

And if the IRS revoked it, but you have all that info, I would apply for reinstatement:

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

Hope that helps.

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D

DENNYCARRAuthor

Level 4

I search both of those sites before posting and found nothing on the organization after searching by EIN, by city, or by name. It's not in the revoked list either. And the reinstatement processes all hinge on the timing of notice of revocation. (so without notice of revocation, then .... ?)

qbteachmt

Level 15

I don't know if they would have qualified to file 990N; there is no late fee or penalty for that form (unlike 990EZ or 990). But if they didn't file for 3 years, that's an automatic revocation of status.

This topic has a phone number and explains the revocation and re-application process:

https://www.irs.gov/charities-non-profits/annual-electronic-notice-form-990-n-for-small-organizations-faqs-who-must-file

Don't yell at us; we're volunteers

BobKamman

Level 15

Do those listings even include 501(c)(7) organizations? Does the 3-year revocation rule apply to them? I wouldn't listen to music on hold for more than 5 minutes to talk with someone who knows less about it than I do. I would file the return and wait for a response from IRS.

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