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Nonprofit Law/Retroactive Reinstatement Process


My organization had it tax-exempt status revoked.  We previously used 990-N form for filings.
The reinstatement procedure refers to filing "completed and executed paper annual returns for the three years that caused the revocation. Then write "Retroactive Reinstatement" on the forms.
My question is; What paper annual returns do I use? The 990-N is an electronic filing.  Do I use the 990 form?
Thank you,
Michael Smith

"completed and executed paper annual returns for the three years" refers to Form 990 or Form 990-EZ. The IRS announced, early in 2014, new streamlined procedures that allow for retroactive reinstatement for some smaller organizations. "An organization that was eligible to file either Form 990-EZ or 990-N for each of the three consecutive years that it failed to file, and that has not previously had its tax-exempt status
automatically revoked  pursuant to section 6033(j), may apply to have its tax-exempt status retroactively reinstated effective from the Revocation Date..."

I suggest you read that and see if your organization would qualify for a streamlined filing.

Harvey Mechanic
Attorney at Law

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship.

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Harvey Mechanic


I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's possible unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "" without the quotes and then add your search terms before hitting enter.


I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.


B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude.

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