Exempt Organizations Technical Guide›TG 65: Excise Taxes - Excess Benefit Transactions - IRC Section 4958›Table of Contents
Effect of Non-Recognition or Revocation
0224 Publ 5835 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
(1) An organization is not treated as an ATEO for any period covered by a final
determination or adjudication that the organization was not tax-exempt under Section 501(a) as long as the determination or adjudication was not based on inurement or one or more excess benefit transactions. See Treas. Reg. 53.49582(a)(5).
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(2) However, the organization may be an ATEO during the above period as a result of
the lookback period described in Treas. Reg. 53.4958-2(a)(1). See Treas. Reg. 53.4958-2(a)(5).
Note: See also section II.A.2 above for further discussion of the lookback period.
(3) See example 2 in Treas. Reg. Section 53.4958-2(a)(6) and in section II.A(5)b in
the preceding paragraphs which demonstrates revocation and the lookback period.
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