Schedule E. Effective Date

The questions in this schedule will help us determine the effective date of exemption if you’re either seeking reinstatement after automatic revocation or you’re filing this application more than 27 months after the

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end of the month in which you were legally formed.

Specific Line Items

Line 1. Answer “Yes,” if your exempt status was automatically revoked under section 6033(j)(1) for failure to file required annual returns or notices for 3 consecutive years and you’re applying for reinstatement.

Rev. Proc. 2014-11, 2014-3 I.R.B. 411, at IRS.gov/irb/2014-03_IRB establishes several different procedures for reinstating an organization’s exempt status depending upon its size, the number of times it’s been automatically revoked, and the timeliness of filing for reinstatement. Review the revenue procedure to determine which section applies to you.

Line 1a. Select the section of Rev. Proc. 2014-11 under which you’re applying for reinstatement.