Online Legal e-Source

This web site is designed to be used as a free tool for current non-profit organizations and individuals wanting to start a
non-profit organization.

There are many tools available to help ensure that non-profits are in compliance with rules and regulations.

This web site was made possible by the collaboration of the Care Foundation, Inc., University of Arkansas School of Law, and the University of Arkansas Global Campus.

IRS Announces One-Time Filing Relief for Small Exempt Organizations That Failed to File for Three Consecutive Years

Tax-exempt organizations that fail to satisfy annual filing requirements for three consecutive years automatically lose their tax-exempt status. The IRS is providing one-time relief that will allow small exempt organizations to come back into compliance and retain their tax-exempt status even though they failed to file for three consecutive years. If an organization loses its exemption, it will have to reapply to regain its tax-exempt status. Any income received between the revocation date and renewed exemption may be taxable.

This one-time relief benefits Form 990-N (e-Postcard) and Form 990-EZ filers only. Organizations required to file Form 990 or Form 990-PF are not eligible and are automatically revoked if they fail to file for three consecutive years.

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