The IRS Process and Procedures for Revocation of Tax-Exempt Status
This Bulletin is brought to you by AHLA’s Tax and Finance Practice Group.
- April 25, 2025
- Albert Lin , Husch Blackwell LLP
Tax-exempt organizations that have been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended (Code), are subject to many requirements, including, of course, the requirement to be organized and operated primarily for charitable or educational purposes in accordance with the Code. The IRS issues a determination letter, retroactive to the date of formation typically, and such determination is binding until the IRS revokes such tax-exempt status.
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