990-n

[Gretel]

I haven't done much research yet and hope that someone can give me a hint.

Small non-profit missed to file required 990-N (e-postcard) and also missed the final deadline for re-instating their non-profit status (12/31/2012). Is there any way out or do they need to file form 1024 again?

[Uncle Sam]

Reinstatement of Exempt Organization

Once an exempt organization doesn't file a 990 (regardless of which one) for 3 consecutive years,
it is required to refile a 1024 application and pay the required fee, regardless of whether they paid
no fee on the original application.

[Gretel]

Thank you, Uncle Sam. This is what I found out but was still hoping that there was another Rev.Ruling or something for these tiny non-profits that barely make it anyway.

[arlo]

Non profit renewal

I had to renew a non profit that did not file the annual 990N. It took a load of time. Client lost original filing and had to get a copy. There is an IRS web site just for this situation that help me alot. By getting the original filing and using the same information will make it easy. I was lucky, my filing was approved the first time.