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Special Enrollment Examination
Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: BusinessesPart 3SEE Part 3: Representation, Practices and ProceduresAn organization that fails to file a required Form 990, 990-EZ or 990-N for how many consecutive years automatically loses its tax-exempt status?
Under section 6033(j), an organization that fails to file a required annual return or notice for 3 consecutive years automatically loses its exemption as of the filing due date of the third return. It must reapply (for example on Form 1023) to regain exempt status. Source: IRC 6033(j); Form 990 instructions (2025), Automatic revocation. Tax year: 2025 (law as of 31 Dec 2025).
Assuming the IRS must send a warning before revocation.
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