If your Non-Profit Charter has been revoked by the IRS, you have several options for reinstatement depending upon how soon you engage the IRS to correct the problem. For non-profit organizations who seek reinstatement within 15 months of revocation, they may participle in retroactive “streamlined” procedures where penalties may not be imposed (for failure to file annual returns). However, if the time period to seek reinstatement exceeds 15 months, the streamlined procedures are not available. The non-profit must satisfy all of the requirements of the streamlined process AND include a reasonable cause statement with its application. It must establish reasonable cause for its failure to file a required annual return for all three consecutive years in which it failed to file. IRS guidance states: The reasonable cause statement should establish that an organization exercised ordinary business care and prudence in determining and attempting to comply with its annual reporting requirement. The statement should have a detailed description of all the facts and circumstances about why the organization failed to file, how it discovered the failure, and the steps it has taken or will take to avoid or mitigate future failures. For a detailed explanation see Section 8 of Revenue Procedure 2014-11. For more information, see published guidance here.