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Keywords: COVID-19
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Journal Articles
Tax-Exempt Organizations See Substantial Increase in Automatic Revocations Due to COVID-19: IRS Missed Opportunities to Support Tax-Exempt Organization
Available to Purchase
The ATA Journal of Legal Tax Research (2025) 23 (1): 18–33.
Published: 01 May 2025
... that the statute did not anticipate the impact of COVID-19 on small tax-exempt organizations’ ability to file; as such, the statute caused significant hardship to many tax-exempt organizations whose filing ability was interrupted by COVID-19. The paper further argues that the IRS could have done more to help tax...
