353,663 revoked organisations on file, counted 2026-09-16Two packs, $79 and $199, charged once

IRS Auto-Revocation List · CA Registry of Charitable Trusts

Who can help reinstate a revoked nonprofit — and what each option costs

Searching for reinstatement help returns a mix of accounting firms, law firms, filing services, e-filers, sector associations and lawyers’ blogs, most of which will not tell you what they charge. Here is what each type actually does, including the one that charges half of what the others do, the three that do not do reinstatement at all, the one that skips the application entirely if you are a booster club or PTO, and the one number that is the same everywhere — which one of them still gets wrong.

Last verified August 23, 2026

  1. IRS user fee$275 for Form 1023-EZ, $600 for the full Form 1023 — payable on every routeIRS
  2. Full-service firmsFoundation Group, the largest of them, publishes no price for reinstatement — the page routes to a consultation501c3.org
  3. Regional CPA firmsDWD CPAs, GBQ, Miller Kaplan Arase and Centennial CPA all surface as reinstatement help, and not one of the four publishes a reinstatement service page or a price — the work sits inside a general tax engagement and is quoted, usually hourlycentennialhillscpa.com
  4. Nonprofit law firmsCharitable Allies, a nonprofit legal-services organization, offers reinstatement help and describes its rates as “low-bono (half fair market value)” — but prints no figure on either its home page or its reinstatement pagecharitableallies.org
  5. Group exemptionsParent Booster USA registers member booster clubs and PTOs as 501(c)(3) organizations under its own IRS group exemption ruling, at a published $575 start-up price plus required annual renewal — exempt status going forward, not retroactive reinstatement of your ownparentbooster.org
  6. Nonprofit law firms, free libraryHurwit & Associates publishes the fullest free public explanation of Rev. Proc. 2014-11 and the four categories of automatically revoked organizations, and sells representation at no published ratehurwitassociates.com
  7. Formation servicesBeacon Nonprofit Services ranks for revocation searches with a guide updated 14 August 2026, but the services in its own sitemap are formation and the 501(c)(3) application, not reinstatementbeaconnonprofit.com
  8. Specialist application sitesExempt Nexus (form1023.org) states the 15-month deadline in the IRS’s own terms and sells application preparation, review, a consultation and a pro-bono track — with no price printed on any of themform1023.org
  9. 990 e-filersFile 990 charges under $100 per Form 990-EZ or 990-N filing and does not perform reinstatementfile990.org
  10. Sector associationsThe National Council of Nonprofits publishes a free post-revocation checklist and sells nothing — it points to the IRS for the filing itselfcouncilofnonprofits.org
  11. Nonprofit lawyers’ blogsCharity Lawyer Blog, written by Ellis Carter of Caritas Law Group, explains the whole process free and sells a consultation rather than a filing — its reinstatement article still prints the Form 1023 user fee as $650, which the IRS fee page puts at $600charitylawyerblog.com

A board discovers the revocation, searches for someone to fix it, and finds a market that is hard to read. Some of the results sell reinstatement. Some sell the annual filing that would have prevented it. Some sell neither and are simply writing about it. Almost none of them state a price.

There are ten genuinely different routes, and they differ less on price than on who does the arguing.

1. Do it yourself, straight to the IRS

Reinstatement is a form the organization can file itself. The IRS charges a user fee of $275 for Form 1023-EZ and $600 for the full Form 1023, and that fee is unavoidable — every other route on this page is a cost on top of it, not instead of it.

What you are buying when you pay anyone else is not permission to file. It is the work of establishing which dates govern, which of the two reinstatement routes you qualify for, and which back filings have to accompany the application. Organizations that have their records, know their dates, and had a simple filing history can reasonably do this themselves.

2. A firm that represents you before the IRS

Foundation Group, which operates 501c3.org, offers to evaluate the situation federally and at state level, prepare the documents, and — the part that distinguishes this route — “represent your case with the IRS and handle any questions.” Nonprofit attorneys and CPA firms offer the same thing.

That is a real difference and it is worth paying for in some cases. If the IRS comes back with questions, someone who can answer on your behalf is the difference between a resolution and a second scramble. The trade is transparency: the Foundation Group reinstatement page carries no price at all, and routes to a consultation instead. Expect a quote, not a number, and expect it to depend on how bad the filing history is.

Firms in this category compete on published expertise rather than on price, and the clearest example is Hurwit & Associates, whose free Nonprofit Law Library carries the most complete public explanation of the governing procedure we found. Its article on the reinstatement rules walks through Revenue Procedure 2014-11 and the “Four Categories of Automatically Revoked Organizations”, and it states the deadline in the same terms this site does — an application postmarked “within 15 months from the later of the date of the IRS Revocation Letter or the date on which the IRS posted the organization’s name on its Revocation List” may be reinstated back to the Revocation Date. It closes by selling the firm — “Our firm has extensive experience advising nonprofit organizations about reinstatement of their tax-exempt status” — again with no rate published. Read the library before you book the call; it is free, and it will tell you which of the four categories you are in.

3. A local or regional CPA firm

The route most boards try first, because they already have one. A CPA who prepares your Form 990 can prepare a reinstatement application, and the firms that surface when this question is asked are ordinary regional accounting practices — DWD CPAs & Advisors in Fort Wayne, GBQ in Columbus, Miller Kaplan Arase in Los Angeles, Centennial CPA in Las Vegas.

What is worth knowing before that call is that reinstatement is not a service any of them advertises. Read on 23 August 2026, none of those four sites carries a reinstatement service page and none publishes a price for anything. GBQ describes itself as a “Top 100 CPA & business advisory firm” selling “tax, assurance, & business consulting”; Miller Kaplan Arase offers “accounting, audit, business management, tax, and consulting”; DWD offers “audit, tax and consulting services… to businesses and high net worth individuals”. Reinstatement sits inside a general tax engagement and is billed the way that firm bills everything else, which usually means hourly and always means a quote.

The one of the four that publishes on the subject shows the other half of the trade. Centennial CPA’s client article Reinstating a Nonprofit Organization’s Tax-Exempt Status names all four IRS routes and is a fair summary of them. But its entry for the streamlined route reads, in full, “For small organizations eligible to file Form 990-EZ or 990-N. File Form 1023-EZ (or 1024 for non-501(c)(3)s) and pay the fee. The IRS reinstates status retroactively to the date of revocation” — with no mention of the 15-month postmark deadline that route also carries, and no mention that it is closed to any organization that has been automatically revoked before. The IRS states both conditions on its own reinstatement page, re-read 23 August 2026, and they are the two facts that decide whether the cheapest route is open to you at all.

None of that is a reason to avoid your accountant. It is a reason to ask two questions before engaging one: how many reinstatements the firm has actually filed, and whether the number you are being given is a fixed fee or an hourly estimate. A practice that files these monthly is a different purchase from a practice that wrote about it once.

4. A nonprofit law firm, at reduced rates

The route most boards do not know exists. Charitable Allies describes itself as “a nonprofit for nonprofits” — a charitable organization staffed by nonprofit attorneys, whose own site says it works at “low-bono rates (half fair market value)”. Its reinstatement page names the same four IRS routes this site does, and offers to work the case with you.

On paper this is route 2 at roughly half the price, which makes it the first place to ask if your case genuinely needs a lawyer and the quote you were given does not fit the budget. Two things to check before you assume it solves the problem. It publishes no figure for reinstatement work either — half of an unstated number is still an unstated number, so you are booking a conversation, not buying at a price. And an organization working below market rate is rationing something; if it turns your case down or cannot take it soon, that is the ordinary outcome of subsidised legal help, not a judgement on your case.

5. A group exemption — if you are a booster club or a PTO

The route that does not involve Form 1023 at all, and the one most boards on this page have never heard of. Parent Booster USA operates an IRS group exemption ruling: its own site states that organizations which join “are registered with the IRS as 501(c)(3) tax-exempt organizations under our group exemption ruling”. Its published price is $575 for the start-up plan, which it describes as “Immediate 501(c)(3) exemption under our IRS group exemption, upon approval” — one of only two printed numbers anywhere on this page.

Read this next part before you treat it as a cheaper reinstatement, because it is not one. Joining a group exemption gives an organization exempt status as a subordinate of somebody else’s ruling, going forward. It does not reverse your own revocation, and it is not retroactive reinstatement — the two guides linked at the foot of this page are about restoring your organization’s own exemption back to its revocation date, which a group ruling does not do. If gifts were received during the revoked period, or a grantor is asking about the gap, retroactivity is the thing you are buying and this route does not sell it. Ask PBUSA directly what it requires of an organization that was auto-revoked, and what happens to the back Form 990 filings that caused the revocation, because being exempt again does not retire returns that were already due.

The other terms are on its pricing page and are worth reading in full before comparing the $575 to anything. State filing fees “vary greatly and must be invoiced as an additional cost”; Form 990-EZ or full Form 990 filing carries additional fees above $50K and $200K of gross receipts respectively; and “Annual renewal is required to stay tax-exempt under PBUSA’s group exemption”, with all memberships renewing on 1 January regardless of join date. That last clause is the structural difference from every other route here: the others sell a filing and leave, and this one is a subscription your exempt status depends on. It also offers membership to organizations that already hold their own 501(c)(3) status, so the two are not mutually exclusive.

6. Filing services — which rank for this search and sell something else

File 990 ranks well for revocation searches and is easy to mistake for a reinstatement service. It is not one. It sells e-filing of Form 990-EZ and Form 990-N at under $100 per filing, and its own guidance sends readers to the IRS for Forms 1023 and 1023-EZ.

This is still worth knowing about, in sequence rather than instead. Reinstatement fixes what already happened; an e-filer is how you avoid doing it twice. The revocation was caused by three consecutive missed annual returns, and nothing about being reinstated changes the obligation that caused it.

The same shape recurs one step earlier in the lifecycle. Beacon Nonprofit Services ranks for revocation searches with a step-by-step guide, How to Reinstate a Revoked Nonprofit, updated 14 August 2026 — genuinely current, and correct on the two distinctions most vendor pages blur: that “State-level reinstatement is a separate process from federal reinstatement” and that, until it is finished, “your nonprofit is technically operating as a taxable entity”. What it sells is a different thing from what it wrote about: the service pages in its own sitemap are nonprofit formation and the 501(c)(3) application, and it distributes those through partner channels for the PTO and booster-club market rather than as reinstatement engagements. Treat the guide as reading, and check that any quote you request is for the filing you actually need.

7. A specialist exemption-application site

Between the general practices and the law firms sits a narrower category: sites that do nothing but IRS exemption applications. Exempt Nexus, which publishes at form1023.org, has been doing it since 2009 by its own copyright line, and its reinstatement material is the most precise of any vendor named on this page. Its retroactive reinstatement page states the deadline the way the IRS states it — an application submitted “not later than 15 months after the later of the date on the organization’s revocation letter (CP-120A) or the date the organization appeared on the Revocation List on the IRS website” — and it is explicit about which organizations the streamlined route is closed to, which is the sentence route 3 leaves out.

What it sells is preparation and review rather than representation: Form 1023 application preparation, an application review for organizations filing themselves, a phone consultation, document templates, and a listed pro-bono track. Read on 23 August 2026, not one of those pages carries a dollar figure — no price on the services page, none on the reinstatement page. The posture is the same as routes 2 and 4: the number arrives after you ask for it.

Read the free material before you buy from anyone, this site included. A vendor page that restates the governing procedure accurately is doing you a favour whether or not you engage it, and the pro-bono listing is the only thing on this page aimed at organizations that cannot pay anybody.

8. A free sector checklist — which also is not reinstatement

The National Council of Nonprofits, the sector’s largest association, publishes free guidance for exactly this moment and sells nothing at all. It is worth reading before you buy from anyone, because it covers the part every reinstatement vendor skips: what to do in the days before you apply. It opens by naming the feeling — “It will likely be a shock and perhaps deeply discouraging to learn that your nonprofit’s tax-exempt status has been revoked” — then lists the immediate steps: convene the board, brief the staff, and correct the website. On that last point it is blunter than a vendor tends to be. The organization’s communications “should be transparent about the fact that the organization is not tax-exempt”, and any message telling donors their gifts are deductible should come down.

Two of its pointers are worth acting on before any money changes hands. If the revocation looks like an error, the Council directs organizations to IRS Customer Account Services on (877) 829-5500 — a number the IRS publishes itself, telling organizations to “call IRS Tax Exempt and Government Entities Customer Account Services at 877-829-5500 (toll-free number)” on its own Contact IRS Exempt Organizations page (last reviewed 28 June 2026). Call it with documentation in hand showing a return was in fact filed — a revocation made in error is not a reinstatement purchase at all, and no vendor on this page can tell you that as cheaply as a phone call can. And it flags that state-level exemption is “most likely dependent upon the IRS determination”, so the state agency handling your sales, use or property tax exemption is a separate contact that no federal filing makes for you.

The Council also states that gifts given before the effective date of revocation remain deductible while future gifts are not, until the IRS recognizes the organization as exempt again, and refers donors to IRS Publication 557. That is the Council’s characterization rather than language we have found on an IRS page, so treat it as the question to take to the publication, not as a settled answer. What the Council will not do is prepare a filing or tell you which reinstatement route your dates put you on. It is the best free thing on this list and it is not a substitute for any of the other nine.

9. A nonprofit lawyer’s blog — free reading, paid consultation

A search for reinstatement help returns law-firm blogs alongside the services, and the most substantial of them is Charity Lawyer Blog, written by Ellis Carter of Caritas Law Group. It is not a service listing. It is a lawyer explaining the process at length for free, and it is more precise about the deadline than most vendor pages: applicants “must file within 15 months of the revocation letter or Revocation List entry to qualify for streamlined or standard retroactive paths”. On the reasonable-cause statement that the post-15-month route requires, it gives the instruction a form cannot — “show ordinary business care and prudence”, explain how the missed filings were discovered, and list the steps taken to stop it recurring. What it sells at the end is a consultation with the author, at no published rate.

It also carries the clearest argument on this page for checking a fee against its source. The article states the IRS user fee as “$650 for Form 1023 or $275 for Form 1023-EZ”. The IRS fee page, reviewed 28 June 2026, states “The user fee for Form 1023 is $600” — a $50 difference on a page that is otherwise careful and is marked updated for 2026. Free guidance from a qualified lawyer is worth reading; it is still secondary, and the fee schedule moves underneath it. Every dollar figure quoted to you by anyone, including this page, is worth a click through to the IRS fee page before you write a cheque.

It is not the only one of its kind, and the category is worth recognising on sight so you can read it for what it is. 501c3lawblog.com is published by The Law Firm for Non-Profits, a practice with a named roster of nonprofit attorneys — Arthur Rieman, Casey Summar and colleagues — writing free on nonprofit governance, regulatory oversight and audits, and selling firm engagements rather than filings. Like Charity Lawyer Blog it is a marketing surface attached to real expertise, which makes it worth reading and worth checking: nothing on a firm blog carries a filing date the way an IRS page does, and posts stay up long after the fee schedule underneath them has moved.

10. Flat-fee preparation

The route GoodStanding occupies: every filing that cures the revocation, prepared end to end, at a price printed on the page — $79 for the Streamlined Cure Pack and $199 for the Full Reinstatement Pack, one-time, plus the IRS user fee above.

The boundary is the same one the two representation routes cross and this one does not. GoodStanding is not a law or CPA firm and does not represent anyone before the IRS. We prepare; the organization signs and files. If your case is likely to be argued rather than simply filed, route 2 or route 3 is the better purchase and this page is telling you so.

Why the prices are so hard to compare

Because the ten routes are not selling the same thing. A quote that includes IRS representation and the preparation of several years of back returns is not comparable to a flat fee for preparing one application, and neither is comparable to a per-filing e-filing charge. Even the two routes that do the same work price it differently, and neither prints the number. The only figure that is genuinely constant across the market is the IRS user fee, which is why it is the one to anchor on when a proposal arrives.

The second reason is that cost is driven by facts about your organization, not by the provider. Whether you qualify for the streamlined route rather than the full one changes the IRS fee, the volume of work, and whether anyone has to write a reasonable-cause narrative at all. That question is answerable before you buy anything from anyone.

Deciding without a consultation

Two facts settle most of it, and both are on the public record: which 15-month clock applies to you and whether you were eligible to file Form 990-EZ or 990-N in each of the three years you missed. Inside the window and eligible, the streamlined route is open and no reasonable-cause narrative is required — which is the cheapest version of this on every route, including doing it yourself. Outside the window the calculation changes on every route at once, because the IRS then wants reasonable cause for all three years: what reinstatement costs after 15 months.

The free diagnostic on the home page pulls that record and returns both answers with no account and nothing bought. Take the result to whichever of the nine other routes fits, including the ones that are not us. Contact us reaches a person.

Provider claims on this page were read from the providers’ own pages — Foundation Group and File 990 on 30 July 2026, Charitable Allies on 1 August 2026, the National Council of Nonprofits on 2 August 2026, Charity Lawyer Blog on 3 August 2026, and DWD CPAs, GBQ, Miller Kaplan Arase, Centennial CPA and Exempt Nexus on 23 August 2026 — and the IRS user fee from the IRS fee page, re-read 3 August 2026; prices set by other organizations change without notice, so check before you buy. Nothing here is legal or tax advice.