SECTION 2. BACKGROUND

The tax-exempt status of an organization that is described in section 6033(a)(1) or section 6033(i) of the Code and fails to file a required annual return or notice for three consecutive years is automatically revoked as of the date set for the filing of the third annual return or notice. I.R.C. § 6033(j)(1). An organization that has had its tax-exempt status automatically revoked and wishes to have its tax-exempt status reinstated is required to apply for reinstatement of tax-exempt status, even if it was not originally required to make such an application. I.R.C. § 6033(j)(2). Notice 2011–43 provides transitional relief for certain small organizations that have lost their tax-exempt status for failing to file required annual notices for taxable years beginning in 2007, 2008, and 2009. For more information about how to apply for transitional relief and reinstatement of tax-exempt status, see Notice 2011–43, this Bulletin.