Rev. Proc. 2014-11 establishes several different procedures

for reinstating organizations depending upon their size, number of times they have been automatically revoked, and the timeliness of filing for reinstatement. Therefore, you should review the revenue procedure and determine which section applies to you.

Note. You can apply using this form only if you are requesting reinstatement under section 4 or 7 of the revenue procedure. If you are applying for retroactive reinstatement under section 5 or 6 of Rev. Proc. 2014-11, you must submit the full Form 1023 along with the appropriate reasonable cause statement and a statement confirming you have filed the required annual returns as described in the revenue procedure.

Line 1. Section 4 of Rev. Proc. 2014-11. Check this box if:

• 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 have been automatically revoked pursuant to section 6033(j), and

• You are submitting this application not 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 Revocation List at IRS.gov/Charities-&-Non-Profits/Exempt- Organizations-Select-Check .

By checking this box, you are also attesting that your failure to file was not intentional and you have put in place procedures to file required returns or notices in the future.

If you are requesting reinstatement under section 4 of