Frequently asked questions

If an organization fails to file a required Form 990, 990-EZ, or 990-N for three consecutive years, the IRS automatically revokes its tax-exempt status. It happens by operation of law — there is no separate hearing or warning letter.

Revoked organizations appear on the public IRS Auto-Revocation List and drop off Publication 78. Our free status check confirms both, plus whether any determination letter was issued after the revocation date.

Yes. With retroactive reinstatement, deductibility is restored back to the revocation date, so the lapse is treated as if it never created a gap.

Possibly, depending on your revenue during the lapse — but many small organizations owe nothing. We assess this during the status review, before you commit to anything.

We usually prepare your filing within two to three weeks. IRS processing of the application then varies — often several weeks to a few months, depending on the form and current backlog.

Retroactive reinstatement restores your status back to the revocation date, closing the gap entirely. Postmark-date reinstatement is only from the day you file, leaving a gap — useful when reasonable cause cannot be established.

Yes — where your case requires them, preparing the missing returns is part of the engagement, not a separate add-on.

A written explanation of why the returns were missed. Which years need one — and for how many years — depends on which section of Rev. Proc. 2014-11 applies to your case.

Effectively, yes. The streamlined and simplest retroactive routes are generally available only within 15 months of revocation. After that, reasonable cause must be shown for all three missed years — a heavier lift.

Streamlined cases run $1,500–$2,000; full retroactive cases with a reasonable-cause statement run $4,500–$7,500+. You get a flat-fee quote after the free status check, before any work begins.

You’re quoted a single flat fee after your free status check, and you approve it in writing before any work begins. It’s a fixed fee for the engagement — not hourly — so the price you agree to is the price you pay.

The IRS application fee — $275 for Form 1023-EZ or $600 for the full Form 1023 — is set by the IRS and billed at cost on top of our flat fee.

Most organizations don’t, and that’s routine for us. We’ll quote the appropriate full-reinstatement engagement and handle the reasonable-cause statement for you.

A licensed CPA prepares and signs every case — you’re never handed to a call center or an offshore filing queue. As a matter of firm policy, we don’t publish individual staff bios; your engagement letter names the CPA responsible for your case before any work begins.

No. Apex is a private CPA practice. We prepare and file on your behalf, but we’re independent of the IRS and not endorsed by it.

Many revoked organizations have lapsed state charitable registrations or annual reports too. We can flag and address those as part of the engagement.