SECTION 7. REINSTATEMENT OF

TAX-EXEMPT STATUS FROM POSTMARK DATE

.01 An organization may apply for reinstatement of its tax-exempt status effective from the Post-Mark Date by completing and submitting the appropriate Application to the address provided in the instructions to the Application and including the appropriate user fee with the Application. To facilitate processing, the organization should write “Revenue Procedure 2014–11, Reinstatement PostMark Date” on the top of the Application.