Nonprofit Standing

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This is a sample. High Plains Community Garden Association is fictional, and so are its records and its EIN. Its dates follow the August 11, 2026 posting, when most calendar-year organizations revoked on May 15, 2026 appeared on the IRS list. When the record shows a revocation, the report adds the four paths back the IRS publishes and the one the record points to.

Nonprofit Standing Check

Not in good standing

High Plains Community Garden Association is not in good standing: apply to have federal tax exemption reinstated, and 1 more item below.

Federal records from the IRS bulk files; Colorado records read October 30, 2026 at 11:42 AM ET. What is in order comes first, then each record, then the fixes in order and the dates.

High Plains Community Garden AssociationLa Junta, COEIN 00-7654321 (fictional)Prepared October 30, 2026

01Already in order

  • The Colorado Secretary of State shows High Plains Community Garden Association in Good Standing, with the latest periodic report filed July 30, 2026.[17] [18]

02What to fix, in order

1Apply to have federal tax exemption reinstated

Deadline November 11, 2027Cost IRS user fee $275 (Form 1023-EZ) or $600 (Form 1023)
  • Revoked May 15, 2026. The easier retroactive paths stay open until at least November 11, 2027, 15 months from the posting date.[2] [8]

Steps

  1. The public record points to Section 4, streamlined retroactive. The paths, forms, fees and steps are in the reinstatement section below.[8] [10]

2Confirm whether Colorado charity registration is required

Deadline Before the next request for giftsCost Registration $10, per the state's fee schedule
  • No Colorado charity registration is on file under this EIN.[22]

Steps

  1. The state exempts from registration a charity that does not raise or receive gross revenue over $25,000 in a fiscal year (not counting government grants and grants from 501(c)(3) organizations), and one that does not receive contributions from more than ten persons in a fiscal year.[21]
  2. If neither exemption fits, register before asking for gifts in Colorado.[21]

03Federal exemption Not in good standing

IRS list of exempt organizations (master file)
Not listed[1]
Automatic revocation list
Listed: revoked May 15, 2026, posted August 11, 2026, no reinstatement posted[2]
Publication 78, the list donors use to check deductibility
Not listed[3]
  • The IRS file shows federal tax exemption automatically revoked on May 15, 2026 for not filing for three consecutive years, with no reinstatement posted.[2] [4]
  • Until the IRS reinstates it, the organization is not exempt from federal income tax and is not eligible to receive tax-deductible contributions.[4]

04Federal filing history and revocation risk Not in good standing

Tax yearDueWhat the public files show
December 31, 2022May 15, 2023On file: e-Postcard (Form 990-N)[5]
December 31, 2023May 15, 2024No return or notice found[1] [5] [6]
December 31, 2024May 15, 2025No return or notice found[1] [5] [6]
December 31, 2025May 15, 2026No return or notice found[1] [5] [6]
  • The annual return or notice is due on the 15th day of the 5th month after the tax year ends. For a year ending in December, that is May 15.[7]

05Colorado corporate standing In order

Secretary of State record
High Plains Community Garden Association, Colorado nonprofit corporation, ID 20141000042[17]
Status
Good Standing[17]
Formed
June 2, 2014[17]
Latest periodic report filed
July 30, 2026[18]
  • The periodic report is due every year by the last day of the second month after the entity's report month, which the state's summary page shows. A late report makes the entity Noncompliant, and sixty days later Delinquent.[19] [20]

06Colorado charity registration Needs attention

Colorado charity registration
None found under this EIN[22]
  • A charity that asks for gifts in Colorado must register before it solicits, unless an exemption fits.[21]
  • The state exempts from registration a charity that does not raise or receive gross revenue over $25,000 in a fiscal year (not counting government grants and grants from 501(c)(3) organizations), and one that does not receive contributions from more than ten persons in a fiscal year.[21]

07Federal reinstatement: the paths back

What lapsed

  • Organizations that do not file a required annual return or notice for three consecutive years lose their exemption automatically, effective on the original due date of the third.[4]
  • Your revocation date, May 15, 2026, is the initial due date for a tax year ending in December. So the three years that went unfiled appear to be the tax years ending December 31, 2023, 2024 and 2025. This is inferred from the date; your revocation letter (CP-120A) states it directly.[7] [10]
  • The e-Postcard file shows your last Form 990-N for tax year 2022, for the period ending December 31, 2022.[5]

What it means now

  • The organization is no longer exempt from federal income tax.[4]
  • It is not eligible to receive tax-deductible contributions. The IRS says donors can still deduct gifts made before the organization appeared on the list.[4]
  • It is removed from the cumulative list of tax-exempt organizations (Publication 78).[4]
  • There is no appeal of a revocation that was properly made. The way back is an application for reinstatement.[4]

The four paths the IRS publishes

Section 4

Streamlined retroactive reinstatement

Exemption restored back to the revocation date. No reasonable cause statement.

Your record points here
  • You were eligible to file Form 990-EZ or 990-N for each of the three years. Form 990-EZ means gross receipts under $200,000 and total assets under $500,000; Form 990-N means gross receipts normally $50,000 or less.[8] [9]
  • Your exemption was never automatically revoked before.[8]
  • You apply within 15 months of the later of your revocation letter date or the posting date.[8]

Section 5

Retroactive reinstatement within 15 months

Exemption restored back to the revocation date.

Open if Section 4 does not fit
  • For organizations that cannot use Section 4, for example those that had to file Form 990 in one of the years, or were revoked before.[8] [10]
  • A reasonable cause statement for at least one of the three years, and a statement that the missing returns are filed.[8]
  • Paper annual returns for the three years, and any later years already due, marked Retroactive Reinstatement.[8]

Section 6

Retroactive reinstatement after 15 months

Exemption restored back to the revocation date.

Applies only after November 11, 2027
  • The same as Section 5, except the reasonable cause statement must cover all three years.[8] [10]

Section 7

Reinstatement from the date you apply

Exemption restored from the postmark date of the application, not before.

Open any time
  • Only the application and the user fee are asked for. No reasonable cause statement is required for this path.[8]

Which path the record points to

  • First revocation, inside the window: the public record points to Section 4, the streamlined path, if your organization was small in each of the three years.[8]
  • The one fact you must confirm from your own books: gross receipts and total assets in each of the three years. Under $200,000 in receipts and under $500,000 in assets each year keeps Section 4 open; otherwise use Section 5.[8] [9]
  • Your revocation letter (CP-120A) matters: the window runs from the later of its date or the posting date.[8] [10]

Form and fee

  • Form 1023-EZ may be used for reinstatement only under Section 4 or Section 7.[11]
  • Form 1023-EZ also has its own eligibility worksheet: among other questions, gross receipts not over $50,000 in any of the past 3 years or projected for the next 3, and total assets not over $250,000. A yes to any worksheet question means the full Form 1023.[11]
  • User fees: Form 1023-EZ $275, Form 1023 $600.[12]
  • Form 1023-EZ is filed only online, through Pay.gov.[11]
  • Where you mark the path: Form 1023-EZ Part V; Form 1023 Schedule E.[10] [13]

Steps for Section 4, streamlined retroactive

  1. Find your revocation letter (CP-120A) if you have it and note its date. Confirm receipts and assets for each of the three years.[8]
  2. Complete Form 1023 (or 1023-EZ, where allowed) and check the Section 4 box (Form 1023-EZ Part V, line 1; Form 1023 Schedule E).[10] [11]
  3. Write "Revenue Procedure 2014-11, Streamlined Retroactive Reinstatement" at the top of the application.[8]
  4. Pay the user fee with the application ($275 for Form 1023-EZ, $600 for Form 1023).[8] [12]
  5. For each of the three years in which you were required to file Form 990-EZ, file a paper Form 990-EZ marked "Retroactive Reinstatement" and mail it to Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027. For any year you were eligible to file Form 990-N, no prior-year filing is required.[8]
  6. Penalty relief: the IRS will not impose the late-filing penalty for those three years when the paper 990-EZ returns are filed under this section.[8]

If that does not fit: Section 5, retroactive within 15 months

  1. Complete Form 1023 and check the Section 5 box on Schedule E. Form 1023-EZ cannot be used for this path.[10] [11]
  2. Write "Revenue Procedure 2014-11, Retroactive Reinstatement" at the top of the application.[8]
  3. Attach a reasonable cause statement covering at least one of the three years, with the declaration signed under penalties of perjury by an officer, director or trustee.[8]
  4. Attach a statement confirming that the missing annual returns have been filed.[8]
  5. File paper annual returns for all three years, and for any later year already due, marked "Retroactive Reinstatement", mailed to Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027.[8]
  6. Pay the user fee with the application ($600 for Form 1023).[12]

If a reasonable cause statement is needed

  • Reasonable cause means showing the organization used ordinary business care and prudence in trying to meet its filing duty.[8]
  • The statement gives all the facts: what led to the failure, how it was discovered, and the steps taken or planned so it does not happen again.[8]
  • Factors that weigh in favor include reliance on wrong written information from the IRS, events beyond your control, prompt correction once discovered, and a history of compliance.[8]

While the application is pending

  • If you are eligible to file Form 990-N, you do not submit it until the reinstatement application is approved.[14]
  • If you must file Form 990, 990-EZ or 990-PF, you file for each tax year that ends while the application is pending, and check the application pending box.[14]
  • After approval, three more years without a filing, counted from the year the IRS approves reinstatement, revokes exemption again. A second revocation rules out the streamlined path.[8] [10]

08Dates to put in the calendar

  • May 15, 2026Exemption revoked (the effective date) (passed)[2] [4]
  • August 11, 2026Posted to the public IRS list (passed)[2]
  • May 15, 2027Next annual return or notice due (the initial due date for your tax year)[7]
  • November 11, 2027Last day for Sections 4 and 5, counted from the posting date (later if your revocation letter is dated later)[8]

09What donors and grantmakers will see

  • Until the IRS acts, the organization is not eligible to receive tax-deductible contributions.[4]
  • If the IRS grants retroactive reinstatement (Sections 4, 5 or 6), exemption is restored effective from the revocation date. Under Section 7 it runs only from the application date.[8]

One honest sentence to use meanwhile

Our federal tax exemption was automatically revoked on May 15, 2026 for missed annual filings. We are applying for reinstatement. Until the IRS acts, we cannot describe gifts as tax-deductible.

10Sources and limits

  • This report reads public records and the steps the agencies publish. It is information, not legal or tax advice, and it is not a document from the IRS or any state.[15]
  • Federal facts come from IRS bulk files, which lag the live IRS lookup by days or weeks. Each file date is in the sources below; the free IRS lookup is the place to confirm today.[15] [16]
  • Not checked: state tax exemptions, sales tax, payroll, local licenses, and registration in other states where the organization may ask for gifts.[15]
  1. Exempt Organizations Business Master File extract, state fileRevoked organizations drop out of it.
  2. Automatic Revocation of Exemption List, bulk data fileFile dated October 13, 2026; downloaded October 19, 2026.
  3. Publication 78 data, bulk data fileFile dated October 13, 2026; downloaded October 19, 2026.
  4. Automatic revocation of exemptionPage last reviewed or updated June 28, 2026; read October 19, 2026.
  5. Form 990-N (e-Postcard) data, bulk data fileFile dated October 19, 2026; downloaded October 19, 2026. The file keeps only the latest notice for each organization.
  6. Form 990 series e-file data, yearly index filesIndex files for 2022 to 2026, downloaded October 28, 2026 (the 2026 file dated October 21, 2026). Paper returns do not appear.
  7. Return due dates for exempt organizations: annual returnPage last reviewed or updated June 28, 2026; read October 19, 2026.
  8. Revenue Procedure 2014-11Sections 4 to 9; read October 19, 2026.
  9. Form 990 series: which forms do exempt organizations filePage last reviewed or updated June 28, 2026; read October 19, 2026.
  10. Automatic revocation: how to have your tax-exempt status reinstatedPage last reviewed or updated July 6, 2026; read October 19, 2026.
  11. Instructions for Form 1023-EZ (Rev. January 2025)Eligibility Worksheet and Part V; read October 19, 2026.
  12. Form 1023 and 1023-EZ: amount of user feePage last reviewed or updated October 9, 2026; read October 19, 2026.
  13. Instructions for Form 1023Schedule E covers reinstatement after automatic revocation.
  14. Automatic exemption revocation for nonfiling: organization must file annual returns while reinstatement pendingPage last reviewed or updated October 9, 2026; read October 19, 2026.
  15. Tax Exempt Organization Search (free IRS lookup)The free public search tool for the same records.
  16. Publication 5891, Tax Exempt Organization Search bulk data downloadsExplains that a listed organization may since have been reinstated.
  17. Colorado Information Marketplace: Business Entities in Colorado (Secretary of State data)Read October 30, 2026 at 11:42 AM ET; updated daily by the state.
  18. Colorado Information Marketplace: Business Entity Transaction History (Secretary of State data)Read October 30, 2026 at 11:42 AM ET.
  19. Colorado Secretary of State business FAQs: NoncomplianceRead October 28, 2026.
  20. Colorado Secretary of State business database search (free)The state's own free search; it shows the periodic report month and lets the entity file.
  21. Colorado Secretary of State charities FAQs: RegistrationRead October 28, 2026.
  22. Colorado Information Marketplace: Registration of Charities (Secretary of State data)Read October 30, 2026 at 11:42 AM ET.
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