For those EIN's that have had the NON-PROFIT status REVOKED

The holder of the EIN [contact person] will need to fill out the IRS Form 1024 which is 19 page document however, only 6 pages will generally apply - your MUST file as a subordinate!

A one page Form 8718 will need to be filled out, attach the fee check of $600 (10/14/20) and send with the IRS Form 1024 application

IRS Form 8718 - User Fee for Exempt Organization Determination Letter Request

10/14/20: User Fee for Exempt Organization Determination Letter Request, which is $600.

The above links will open a PDF document that you key the information into, print the file and save the file.

The following are actual PDF documents that were filed with the IRS and accepted.

Form 1024

Form 8718

Some important points:

1. All clubs and associations of record EIN's are reported to the IRS with with the annual HTI Group Exemption update.
2. Revocation of the Non-Profit status occurs when the Annual 990-N ePostcard filing is not made with the IRS for 3 consecutive years.
3. Even with revocation the EIN holder is still required to file a paper tax return!
4. The balance of your checking account does not determine IF you need to file the 990-N ePostcard - you must file.
   
5. No tax is due on INCOME under $50,000!
6. The filing of the 990-N ePostcard is generally based on the date the EIN was obtained vs. a calendar year.
7. Should the EIN go 'out-of-business' you still have to file for the last year and check the box 'gone out of business'.
8. The laws governing tax filings, status revocations, status reinstatement are enacted by the United States House and Senate and are enforced by the IRS.   
9. Lastly, there nothing the International Office can do to speedup, cut corners, call someone to help the process out.
   

To file a 990-N ePostcard click HERE