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Keywords: exempt organizations
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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
...William A. Bailey; Brian D. Webb ABSTRACT IRC §6033(j), passed in 2006, requires the automatic revocation of tax-exempt organizations that fail to file annual information returns or notices for three consecutive years. Upon reviewing the relevant legal and commentary sources, this paper argues...