How to Get Tax-Exempt Status Back After Being Revoked for Not Filing Tax Returns by David McRee

How to Get Tax-Exempt Status Back After Being Revoked for Not Filing Tax Returns

Plain English instructions to guide you through the maze of IRS jargon and regulations and get your tax-exempt status back.


Having your tax-exempt status revoked is an urgent problem, and the solution can get complicated. This online course takes you through the process, step-by-step, to file the right paperwork to get your tax-exempt status reinstated.

NOTE: This is not a course on how to prepare Form 1023 or Form 1024!

In this course you'll learn the answers to questions like these:

  • What if you didn't get a revocation letter from the IRS?
  • What if you never applied for tax-exempt status? 
  • Should you call the IRS?
  • What if you think the IRS made a mistake and revoked your status in error?
  • Do you need to go back and file returns for every year?
  • Will you have to pay penalties?
  • What does the IRS mean by "showing reasonable cause" for not filing returns?
  • What if I can't show reasonable cause for filing late?

This course answers all these questions and more.

What's in the course?

First, I provide a simple flowchart showing you the decision-making process in determining which path to follow in applying for reinstatement.
Next, I provide 16 video lessons teaching you everything you need to know to successfully apply Revenue Procedure 2014-11 and choose the right path to reinstatement.
Finally, I provide two example letters to explain to the IRS that your exempt status was revoked in error, and one example letter showing how an organization provided a reasonable cause for why it did not file returns for three consecutive years.


If for any reason you are not satisfied with this course, I'll gladly refund your entire purchase price.  You don't have to jump through any hoops.

What's included?

Video Icon 17 videos File Icon 10 files


Written Instructional Materials
426 KB
(pdf) Reinstatement Instruction Manual Table of Contents Free Preview
633 KB
(pdf) Rev Proc 2014-11 Decision Flowchart (PDF document)
15.9 KB
(pdf Reinstatement Instruction Manual) How to Get Tax-Exempt Status Back After Revocation
1.59 MB
Course Videos
01 Start Here. Flow-chart walk-through.
6 mins
02 Video: Reinstatement Process Overview
9 mins
03 Video: Basics of Revocation
5 mins
04 Video: Words and Terms You Need to Know
10 mins
05 Video: Effects of Revocation on Operations
4 mins
06 Video: How was the Revocation Discovered?
4 mins
07 Video: Does the Organization Have a Determination Letter?
8 mins
08 Video: Was a Revocation Letter Received & is the Org on the Revoked List?
9 mins
09 Video: Did the IRS Make a Mistake by Revoking?
17 mins
10 Video: How to Correct an IRS Error
19 mins
11 Video: Introduction to Rev. Proc. 2014-11
11 mins
12 Video: Streamlined Procedure. Section 4, Rev Proc 2014-11
14 mins
13 Video: Section 5, Rev Proc 2014-11
4 mins
14 Video: Section 6, Rev Proc 2014-11
2 mins
15 Video: Section 7, Rev Proc 2014-11. Postmark Date Reinstatement
7 mins
16 Video: Providing Reasonable Cause Explanation
18 mins
17 Video: Case Study in Showing Reasonable Cause
19 mins
Example Letters
Case study reasonable cause letter for non-filing (MS Word)
18.8 KB
Eample Letter Revoked in Error (MS Word document)
26.9 KB
Example Letter Revoked in Error 3rd Year Extension Challenged (MS Word)
24.4 KB
Sample Tax Compliance Policy Documents
Sample tax compliance policy.docx
14.8 KB
Sample Corporate Resolution to Adopt a Tax Compliance Policy by regular board meeting.docx
12.7 KB
Sample unanimous written consent resolution to adopt tax compliance policy.docx
12.7 KB

Education, Training, and Solutions for Nonprofits

Invest in the success of your organization by taking one of my courses or adding my instructional materials to your library. Learn how to:
  • Get Form 990 late-filing penalties waived.
  • Get tax-exempt status back after revocation.
  • Apply to IRS for recognition of tax-exempt status.
  • Prepare your own Form 990-EZ.
I am a Certified Public Accountant licensed in Florida. Florida CPA License #AC0031324.


Will taking this course guarantee that the IRS will grant retroactive reinstatement?

No. Whether the IRS will offer retroactive reinstatement depends on your facts and circumstances and how well you construct your reasonable cause statement.

What if I still have questions after I take the course?

You can contact me here
and I'll try to answer your question. 

Will this course teach me to prepare Form 1023 or Form 1024?

No. But it will teach you to prepare the reasonable cause statement to attach to the 1023/1024 application if required.