The IRS has issued procedures for reinstatement of tax-exempt status for organizations that have had their exempt status automatically revoked for failure to file required annual returns. An organization that failed to file Form 990-EZ or Form 990-N for each of three consecutive years and, as a result, had its tax-exempt status automatically revoked may apply for streamlined retroactive reinstatement of its exempt status if it applies within 15 months of the later of the date of the revocation.

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