Tax-Exempt Revocation

The IRS recently issued letters revoking the tax-exempt status of numerous organizations, including many local PTAs, for failure to file information returns for three consecutive years. If your local PTA^® received a letter from the IRS stating that your tax-exempt status has been revoked, please follow the instructions in the resources below to reinstate your organization's tax-exempt status.

National PTA's resources for local units include a Frequently Asked Questions document, instructions for reinstatement, and an archived webinar that National PTA^® conducted in July. Please contact Heather Dean at National PTA with further questions: hdean@pta.org.

Additional Resources

Archived Tax-Exempt Revocation Webinar (Larger PTAs)
Webinar to assist larger PTAs with reinstating their tax-exempt status

General Reinstatement Instructions and Template
Information for local PTAs that received a letter from the IRS stating that your tax-exempt status has been revoked

Archived Tax-Exempt Revocation Webinar
Thursday, July 14, 2011 4:00 p.m.–5:00 p.m. EDT

Tax Exempt Revocation FAQs
Frequently asked questions for local units

Transitional Relief Instructions and Template
If your tax-exempt status was revoked for non-filing of Form 990-N for 2007, 2008, and 2009 please follow this instructions. The deadline for transitional relief is December 31, 2012.

IRS Bulletin: Transitional Relief Under Internal Revenue Code § 6033(j) for Small Organizations
Important tax information from the IRS

IRS Bulletin: Application for Reinstatement and Retroactive Reinstatement for Reasonable
Important tax information from the IRS

Recent Revocations of 501(c)(3) Determinations - Latest Additions and Table of Links
Important tax information from the IRS

Additional IRS Resources

Automatic Revocation of Exemption List
Important tax information from the IRS