My organization has lost its tax exempt status, what do I do now?

All too frequently, § 501(c)(3) organizations lose their tax exempt status for failing to make proper filings or otherwise failing to meet the various requirements of the IRS.   In essence, they have failed to operate their charity in accordance with their exempt purpose.  Depending on the situation, the organization can either re-file for tax exemption by completing a new Form 1023, or it can make a request for reinstatement of the previous tax exemption.  If possible, a charity should pursue a reinstatement request to avoid the headache of having to go through the Form 1023 process, although the reinstatement process may not be available to certain charities in certain situations.