Reprinted from EO Update
Organizations that have had their tax-exempt status automatically revoked for not filing required 990 series returns may apply for reinstatement. Revenue Procedure 2014-11 provides four options for applying for reinstatement and explains how the new procedures apply to pending and recently approved applications.
Revenue Procedure 2014-11 modifies and supersedes the procedures described in Notice 2011-44.
Reprinted from EO Update, no. 2014-1, January 3, 2014