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Introduction

SECTION 1. PURPOSE AND SCOPE

Internal Revenue Bulletin 2011-25 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 This revenue procedure modifies section 6.07 of Rev. Proc. 2011–8, 2011–1 I.R.B. 237, to provide for a reduced user fee for applications for reinstatement of tax-exempt status filed by certain small organizations following automatic revocation of their tax-exempt status under section 6033(j) of the Internal Revenue Code.

.02 This revenue procedure is effective as of the date stated in section 5 and shall be effective only for applications made by certain small organizations that are postmarked no later than December 31, 2012.

.03 The reduced user fee described in section 3 of this revenue procedure shall apply only to small organizations that normally have annual gross receipts of not more than $50,000 in their most recently completed taxable year and that are otherwise eligible for the transitional relief described in Notice 2011–43, this Bulletin.

.04 All organizations not eligible for the transitional relief described in Notice 2011–43 must refer to the user fee sched

ule in section 6.07 of Rev. Proc. 2011–8 or its successor.

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▸Contents — Internal Revenue Bulletin 2011-25
Internal Revenue Bulletin 2011-25

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