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RESTORE REVOKED TAX-EXEMPT STATUS
RESTORE REVOKED TAX-EXEMPT STATUS
Use this guide when an MCL Department or detachment has a confirmed current automatic revocation after missing required Form 990-series filings for three consecutive years. The IRS Automatic Revocation List is historical; an organization can remain listed after it is reinstated. Check for a later IRS determination before starting a new application. IRS guidance on confirming reinstatement.
Reinstatement and return to Parent Group 0955 are separate matters. For reinstatement under Section 501(c)(4), Form 1024-A must be completed and paid for online through Pay.gov. Do not mail the printable PDF. Paper applications are not accepted.
Current IRS user fee: $600. IRS fee information.
START HERE — CONTACT THE MIDWEST COMPLIANCE DIRECTOR
Before filing or paying anything, contact the Midwest Division Director of Detachment Development & Compliance. Confirm the organization’s exact IRS legal name, EIN, revocation date, Profile ID, MCL status, IRS classification, prior filing history, and whether this is its first automatic revocation. The IRS determines whether reinstatement begins on the application date or can be made retroactive to the revocation date.
CHOOSE THE CORRECT REINSTATEMENT PATH
CHOOSE THE CORRECT REINSTATEMENT PATH
The correct option depends on timing, filing history, and whether this is the organization’s first automatic revocation. Calculate the 15-month period from the later of the date of the IRS revocation letter (CP120A) or the date the organization appeared on the IRS Revocation List, not automatically from the effective revocation date.
Section 4: Streamlined retroactive reinstatement, generally for a first revocation when the organization was eligible to file Form 990-N or 990-EZ for all three missed years and applies within that 15-month period.
Section 5: Retroactive reinstatement within that 15-month period when Section 4 does not apply; requires the applicable delinquent returns and a reasonable-cause statement for at least one of the three years.
Section 6: Retroactive reinstatement after that 15-month period; requires the applicable delinquent returns and reasonable cause for all three years.
Section 7: Reinstatement effective from the application-submission date rather than the revocation date.
Confirm the correct selection before submitting Part VI of Form 1024-A. Use the actual facts; the IRS determines the effective date. Official IRS reinstatement procedures.
USE THE PDF ONLY AS A PREPARATION WORKSHEET
USE THE PDF ONLY AS A PREPARATION WORKSHEET
The linked January 2021 Form 1024-A is a historical preparation worksheet. Use it to organize information before signing in to Pay.gov, then check every answer against the current online form and IRS instructions. Questions and procedures may have changed. The actual application must be submitted electronically; do not mail the worksheet.
Follow the current IRS signature instructions. An authorized official may use the electronic signature process or include an appropriate handwritten Part IX signature in the PDF uploaded with the electronic application. IRS signature options.
IDENTIFICATION AND PEOPLE INFORMATION
IDENTIFICATION AND PEOPLE INFORMATION
Gather the organization’s exact IRS legal name, EIN, mailing address, formation date, state of formation, organization type, fiscal-year end, website, and daytime contact information. Also prepare the full name, title, and mailing address of every current officer, director, or trustee. The officer who digitally signs must be authorized and listed within the first five entries of Part I, Line 17. The organization’s mailing address may be used for its officers where permitted by the form. IRS Form 1024-A instructions.
DOCUMENTS TO GATHER
DOCUMENTS TO GATHER
IRS EIN assignment or verification letter and automatic-revocation notice
IRS Tax Exempt Organization Search results and any later reinstatement evidence
State-approved Articles of Incorporation for a corporation, or the signed and dated organizing document appropriate to the actual organization type
Every amendment to the organizing document
Current bylaws and amendments, including adoption dates
Prior IRS determination letters and related notices
Current Report of Officer Installation and officer roster
Prior Form 990-series filings and acceptance records
Financial statements, bank records, and Parent Group 0955 correspondence for preparing accurate answers
Form 8976 acknowledgment, if filed, or documentation supporting an applicable exception
Form 2848 for an eligible representative, or Form 8821 for tax-information access, when applicable
Upload the documents required by the application, rather than every bank or operational record gathered during preparation. Pay.gov accepts one attachment file: combine the required documents and supplemental answers into one organized PDF no larger than 15 MB. Put the organization’s name and EIN on supplemental-response pages and identify the relevant part and line. If the file exceeds the limit, contact IRS Customer Account Services at 877-829-5500 for instructions. IRS attachment checklist.
PREPARE THE ACTIVITY NARRATIVE
For each past, current, and planned activity, explain what the activity is, who conducts it, where it takes place, approximately what percentage of the organization’s time it uses, how it is funded, what percentage of expenses it represents, and how it supports the organization’s exempt purpose.
Also gather membership requirements, membership classes and voting rights, fundraising information, grants or distributions, political or lobbying activity, compensation, and any family or business relationships among officers.
PREPARE THE FINANCIAL INFORMATION
Gather the financial information requested by the online form for the current year and prior years, plus proposed budgets when required. This may include dues, contributions, fundraising receipts, other income, grants, officer compensation, professional fees, occupancy costs, other expenses, cash, property, debts, accounts payable, loans, assets, and liabilities. The totals must agree with the activity descriptions and the organization’s records.
COMPLETE THE APPLICATION ONLINE
COMPLETE THE APPLICATION ONLINE
Create or sign in to a Pay.gov account.
Search for Form 1024-A, not Form 1024.
Complete Parts I through IX using verified information.
Select the correct reinstatement procedure in Part VI.
Combine the required documents and supplemental answers into one PDF no larger than 15 MB.
Have an authorized current officer complete the signature requirement. If using the permitted handwritten signature option, include it in the combined PDF before uploading.
Upload the combined PDF and pay the current $600 IRS user fee using an available payment method.
Submit the application and save the Pay.gov confirmation and a complete copy of everything filed.
Send the confirmation and submission copy to the Midwest Division Director of Detachment Development & Compliance.
FINAL CHECK BEFORE SUBMITTING
FINAL CHECK BEFORE SUBMITTING
Confirm the legal name and EIN match the organizing documents and IRS record; resolve discrepancies before filing.
Confirm Form 1024-A was selected for Section 501(c)(4).
Confirm the correct Part VI reinstatement procedure was selected.
Answer Part VIII about Form 8976 accurately. Form 1024-A does not replace a required Form 8976; some organizations with qualifying filings on or before July 8, 2016 are excepted.
Make sure every required question is answered and the single attachment PDF opens correctly and is within the 15 MB limit.
If using the online electronic-signature selection, confirm the authorized signer is among the first five entries in Part I, Line 17. If using the IRS-permitted handwritten Part IX signature option, follow the separate signature instructions and include the signed page in the combined PDF upload.
Do not include Social Security numbers. Approved applications and supporting materials may be available for public inspection.
Do not mail the printable PDF. Paper Form 1024-A applications are not accepted.
IRS Form 8976 requirements and exceptions.
AFTER YOU SUBMIT
The IRS may request additional information before deciding the application. Respond by the stated deadline and do not assume the organization has been reinstated until the IRS issues its determination letter.
An organization normally eligible to file Form 990-N generally does not submit Form 990-N while the reinstatement application is pending. An organization that is not eligible for Form 990-N must continue filing the applicable Form 990 or 990-EZ for tax years ending while the application is pending and should mark the return “application pending.” Follow the IRS instructions for any delinquent returns required by the selected reinstatement procedure.
When the determination letter arrives, keep it permanently and send a complete copy to the Midwest Division Director of Detachment Development & Compliance.
RETURNING TO PARENT GROUP 0955
Reinstatement and Parent Group inclusion are separate steps. After the IRS determination letter is verified, the Midwest Division Director of Detachment Development & Compliance will help route the request through the proper MCL channel. The Department or detachment is not considered back in Parent Group 0955 until that separate status is independently confirmed.
Last reviewed: September 14, 2026
OFFICIAL REINSTATEMENT RESOURCES
Use these official IRS and Pay.gov links to verify status, review the reinstatement rules, prepare Form 1024-A, and submit the application.
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