SECTION 2. DEFINITIONS — Internal Revenue Bulletin 2014-3

.01 For purposes of this revenue procedure

(1) “Application” means Form 1023, Ap-

plication for Recognition of Exemp- tion Under Section 501(c)(3) of the Internal Revenue Code ; Form 1024, Application for Recognition of Ex- emption Under Section 501(a) ; or any other prescribed form or procedure regularly used to apply for recognition of exempt status as provided in Rev. Proc. 2013–9, 2013–2 I.R.B. 255, or its successor. (2) “Annual Return” means the return

that the organization must file annually under section 6033(a) (e.g., Form 990, Return of Organization Exempt from Income Tax, Form 990–EZ, Short Form Return of Or- ganization Exempt from Income Tax, or Form 990–PF, Return of Private Foundation ). (3) “Post-Mark Date” means the date on

which the organization files an Application for reinstatement of its taxexempt status. (4) “Reasonable Cause Statement” means the statement described in SECTION 8 of this revenue procedure. (5) “Revocation Date” means the date on

which the organization’s exempt status is automatically revoked pursuant to section 6033(j)(1) for failing to file an Annual Return or notice for three consecutive years. The Revocation Date is the date set by the Secretary for the filing of the third Annual Return or notice, although an organization’s exempt status will not be automatically revoked pursuant to section 6033(j) unless the organization failed to file an Annual Return or notice for three consecutive years on or before

the date, including any requested extensions, set by the Secretary for the filing of the third Annual Return or notice. (6) “Revocation Letter” means the letter

issued by the IRS to the organization providing notice that the organization’s exempt status is revoked for failing to file an Annual Return or notice for three consecutive years on or before the date set by the Secretary for the filing such third Annual Return or notice. (7) “Revocation List” means the list

of all organizations that have had their tax-exempt statuses revoked under section 6033(j)(1), which the Secretary is required to publish and maintain. The IRS publishes the Revocation List on ( http://www.irs.gov/Charities-&- Non-Profits/Exempt-Organizations- Select-Check ).