SECTION 4. STREAMLINED

RETROACTIVE REINSTATEMENT OF TAX-EXEMPT STATUS FOR SMALL ORGANIZATIONS WITHIN 15 MONTHS OF REVOCATION.

.01 An organization that was eligible to file either Form 990–EZ or 990–N for each of the three consecutive years that it failed to file, and that has not previously had its tax-exempt status automatically revoked pursuant to section 6033(j), may apply to have its tax-exempt status retroactively reinstated effective from the Revocation Date if it does both of the following:

(1) Completes and submits an Applica tion at the address provided in the instructions to the Application not later than 15 months after the later of the date of the Revocation Letter or the date on which the IRS posted the organization’s name on the Revocation List. To facilitate processing, organizations should write “Revenue Procedure 2014–11, Streamlined Retroactive Reinstatement” on the top of the Application. (2) Includes the appropriate user fee

with the Application. See Rev. Proc. 2013–8, 2013–1 I.R.B. 237, section 6.07, or its successor.

.02 If an organization files an Application pursuant to SECTION 4.01 and its Application is approved, then for purposes of section 6033(j), the organization will be deemed to have reasonable cause for its failures to file Forms 990–EZ or 990–N, as applicable, for three consecutive years and it will be reinstated retroactively to the Revocation Date. This rule will apply to Applications submitted before the date the IRS revises the Form 1023 and Form 1024 to permit organizations that otherwise qualify for retroactive reinstatement under this SECTION 4 to demonstrate reasonable cause by attesting that the organization’s failure to file was not intentional and that it has put in place procedures to file in the future. After such date, reasonable cause may be demonstrated through that attestation.

.03 The Service will not impose the penalty under section 6652(c) for failure to file Annual Returns for the three consecutive taxable years for which the orga

nization was required, but failed, to file Form 990–EZ, if the organization that is retroactively reinstated under this SECTION 4, files properly completed and executed paper Forms 990–EZ for all such taxable years. For any year for which the organization was eligible to file a Form 990–N, the organization is not required to file a prior year Form 990–N or Form 990–EZ for such year. The Forms 990–EZ must be mailed to the following address:

Department of Treasury Internal Revenue Service Center Ogden, UT 84201-0027

The organization should write “Retroactive Reinstatement” on the Forms 990– EZ.