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Instructions for Form 1023›(Rev. December 2024)

Section 4. Select this section if:

1224 Inst 1023 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

  • You were eligible to file either Form 990-EZ or Form 990-N for each of the 3 consecutive years that you failed to file;

  • This is the first time you’ve been automatically revoked pursuant to section 6033(j)(1); and

  • You’re submitting this application no later than 15 months after the later of the date of your Revocation Letter or the date on which the IRS posted your name on the Auto-Revocation List at apps.irs.gov/app/eos/ .

By selecting this item, you’re also attesting that your failure to file wasn’t intentional and you’ve put in place procedures to file required returns or notices in the future.

If you were classified as a private

TIP foundation prior to your

automatic revocation, you weren't eligible to file either Form 990-EZ or Form 990-N and, therefore, aren't eligible to request reinstatement under Section 4.

If your exempt status was

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