Part VI — 0121 Inst 1024-A (PDF)

Part VI, Line	Part VI, Effective Date
1	Use the formation date you listed in Part II, line 2, and the date you submit this electronic form and required user fee payment to determine whether you’re submitting this application within 27 months of the end of the month in which you were formed.
2	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. Revenue Procedure 2014-11, 2014-3 I.R.B 411, 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.
2a	Select the section of Revenue Procedure 2014-11 under which you’re applying for reinstatement. Section 4. Select this section if: • You were eligible to file either Form 990-EZ or Form 990-N for each of the three consecutive years that you failed to file; • This is the first time you have been automatically revoked pursuant to section 6033(j)(1); and • You’re 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 Auto-Revocation List at apps.irs.gov/app/eos/. By selecting this item, you’re 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. CAUTION! If your exempt status was automatically revoked more than once, you’re not eligible for reinstatement under Section 4; however, you may apply for reinstatement under Section 5, Section 6, or Section 7. Section 5. Select this section if: • You are ineligible to file for reinstatement under Section 4, and • You’re 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 Auto-Revocation List at apps.irs.gov/app/eos/. By selecting this item, you’re also attesting that you have filed the required annual returns, your failure to file was not intentional, and you have put in place procedures to file required returns or notices in the future. Describe how you exercised ordinary business care and prudence in determining and attempting to comply with your filing requirements in at least 1 of the 3 years of revocation. Include a detailed explanation of all the facts and circumstances that led to the failure, the discovery of the failure, and the steps you have taken or will take to avoid or mitigate future failures to file timely returns or notices. Section 6. Select this section if: • You’re applying for reinstatement of your tax-exempt status more than 15 months from the later of the date of the Revocation Letter or the date on which the IRS posted your name on the Revocation List Auto-Revocation List at apps.irs.gov/app/eos/. By selecting this item, you’re also attesting that you have filed the required annual returns, your failure to file was not intentional, and you have put in place procedures to file required returns or notices in the future. Describe how you exercised ordinary business care and prudence in determining and attempting to comply with your filing requirements in each of the 3 years of revocation. Include a detailed explanation of all the facts and circumstances that led to the failure, the discovery of the failure, and the steps you have taken or will take to avoid or mitigate future failures to file timely returns or notices. Section 7. Select this section if you’re seeking reinstatement with an effective date of reinstatement of the date of submission of this application.

-12- Instructions for Form 1024-A