Application for Reinstatement and Retroactive Reinstatement for Reasonable Cause under IRC § 6033(j); Notice 2011-43-Transitional Relief under IRC § 6033(j) for Small Organizations and Rev Proc
ICR 201312-1545-023 · OMB 1545-2206 · Historical Active
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Application for Reinstatement and Retroactive Reinstatement for Reasonable Cause under IRC § 6033(j); Notice 2011-43-Transitional Relief under IRC § 6033(j) for Small Organizations and Rev Proc
This revenue procedure provides procedures for reinstating the tax-exempt status of organizations that have had their tax-exempt status automatically revoked under section 6033(j) of the Internal Revenue Code for failure to file required annual returns or notices for three consecutive years. The revenue procedure prescribes certain circumstances under which an organization can have its tax-exempt status retroactively reinstated to the date of revocation. Notice 2011-44 is modified.
Notice 2011-44 provides guidance with respect to applying for reinstatement of tax-exempt status and requesting retroactive reinstatement under sections 6033(j)(2) and (3) of the Internal Revenue Code for an organization that has had its tax-exempt status automatically revoked under section 6033(j)(1) of the Code. The Treasury Department and the Internal Revenue Service intend to issue regulations under section 6033(j) that will prescribe rules relating to the application for reinstatement of tax-exempt status under section 6033(j)(2) and the request for retroactive reinstatement under section 6033(j)(3).
Notice 2011-43 provides transitional relief for certain small organizations that have lost their tax-exempt status because they failed to file a required annual electronic notice (Form 990-N e-Postcard) for taxable years beginning in 2007, 2008 and 2009. A small organization  that is, one that normally has annual gross receipts of not more than $50,000 in its most recently completed taxable year that qualifies for the transitional relief under this notice and applies for reinstatement of tax-exempt status by December 31, 2012, will be treated by the Internal Revenue Service as having established reasonable cause for its filing failures and its tax-exempt status will be reinstated retroactive to the date it was automatically revoked.
Notice 2011-44 provides that an organization requesting retroactive reinstatement must show that it exercised ordinary business care and prudence in each of the three years that it failed to meet its reporting requirements under section 6033 (reasonable cause requirement). The information requested in this notice is necessary for inspection by the IRS in determining whether reasonable cause exists. This revenue procedure modifies and supersedes Notice 2011-44 to lessen the burden on orgs. seeking to establish reasonable cause and to reduce the amount of time to process such requests.
This revenue procedure expands the administrative options for taxpayers to contest the revocation of non-profit status. This must be effective by December 30th in order to be included in the first Internal Revenue Bulletin (IRB) of 2014. Otherwise respondents for 2014 will be forced to use the current, much more expensive administrative option to make such requests. This new clearance will allow for the saving of thousands of dollars per respondent. Please see the attached emergency justification memo for additional detail.
Notice 2011-44 provides that an organization requesting retroactive reinstatement must show that it exercised ordinary business care and prudence in each of the three years that it failed to meet its reporting requirements under section 6033 (reasonable cause requirement). The information requested in this notice is necessary for inspection by the IRS in determining whether reasonable cause exists. This revenue procedure modifies and supersedes Notice 2011-44 to lessen the burden on orgs. seeking to establish reasonable cause and to reduce the amount of time to process such requests.
$0
No
No
No
No
No
Uncollected
Preston Quesenberry 202 622-6902
Reginfo record details
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Emergency Justification Memorandum for Rev Proc 2014-XX.doc
Notice_2011-43_(IRB).pdf
Application for Reinstatement and Retroactive Reinstatement for ReasonableCause under IRC § 6033(j); Notice 2011-43-Transitional Relief under IRC §6033(j) for Small Organizations