Nonprofit 501c3 Status Reinstatement

Summary

IRS doesnt prohibit the same board members from reapplying for 501c3 status. However, failure to file tax returns for three years results in automatic revocation. Massachusetts law allows the same board members to reapply. Contact the Massachusetts Department of Revenue for more details.

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Hi, a nonprofit lost its 501c3 status and is applying to reinstate its status. Can the same board members who presided over the loss of status be on application to reinstate its 501c3 status?
Did the nonprofit lose its status due to any misconduct by the board members?

General Information:
- IRS doesn't prohibit same board members from reapplying.
- However, if misconduct was involved, it might affect the reinstatement process.
they failed to file tax returns for three years
What state is the nonprofit located in?

General Information:
- IRS requires nonprofits to file tax returns annually.
- Failure to do so for three consecutive years results in automatic revocation of 501c3 status.
Massachusetts
General Information:
- Massachusetts law allows the same board members to reapply.
- Contact Massachusetts Department of Revenue: (*) *-* for more details.