n-12-71.pdf

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Postponement of Deadline for Transitional Relief under Notice 2011-43 for
Certain Small Organizations Affected by Hurricane Sandy

Notice 2012-71

PURPOSE
This notice postpones the deadline for transitional relief described in Notice
2011-43, 2011-25 I.R.B. 882, from December 31, 2012, to February 1, 2013, for
certain small organizations affected by Hurricane Sandy.
BACKGROUND

Notice 2011-43 provides transitional relief for certain small organizations that
have lost their tax-exempt status because they failed to file a required return or
electronic notice (Form 990-N e-Postcard) for their taxable years beginning in
2007, 2008, and 2009. A small organization that qualifies for the transitional
relief under Notice 2011-43 and applies for reinstatement of tax-exempt status on
or before December 31, 2012, will, if its application for reinstatement is approved,
be treated by the Internal Revenue Service (IRS) as having established
reasonable cause for its filing failures and its tax-exempt status will be reinstated
retroactive to the date it was automatically revoked. In addition, these
organizations are eligible for a reduced user fee of $100 for the application of
reinstatement of tax-exempt status. See Rev. Proc. 2011-36, 2011-25 I.R.B.
915. Notice 2011-43 sets forth specific eligibility criteria and requirements for
receiving this transitional relief.

AFFECTED ORGANIZATIONS FOR WHICH THE NOTICE 2011-43 DEADLINE
IS POSTPONED

For purposes of this notice, an affected organization is any small organization
that lost its tax-exempt status and is eligible to apply for reinstatement of tax-
exempt status under Notice 2011-43 whose principal place of business is located
in, or whose books and records necessary to complete the application are
maintained in, a county or Tribal Nation that has been identified as a covered
disaster area because of the devastation caused by Hurricane Sandy. Covered
disaster areas are federally declared disaster areas identified by the Federal
Emergency Management Agency (FEMA) as being eligible for individual
assistance. These areas are contained in News Releases issued by the IRS
relating to Hurricane Sandy, which are found on IRS.gov at:
http://www.irs.gov/uac/Newsroom/Help-for-Victims-of-Hurricane-Sandy.
GRANT OF RELIEF

Any affected organization, as defined above, that applies for reinstatement of
tax-exempt status as described in Notice 2011-43 and this notice on or before
February 1, 2013 (or a later date subsequently announced in future guidance or
IRS news releases), will be deemed to have timely filed its application under
Notice 2011-43. All eligibility and filing requirements described in Notice 2011-43
(other than the December 31, 2012 filing deadline) continue to apply to such
applications.
In addition to the requirements described in Notice 2011-43, each affected
organization seeking transitional relief under Notice 2011-43 and this notice
should write “Notice 2011-43” and “Sandy Relief” on the top of the form it uses to

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apply for reinstatement of tax-exempt status and on the envelope used to mail
the application.
An organization that is not an affected organization but wishes to apply for
transitional relief under Notice 2011-43 must do so on or before December 31,
2012, as provided in Notice 2011-43. Otherwise, organizations should consult
Notice 2011-44, 2011-25 I.R.B. 883, for guidance on how to apply for
reinstatement of tax-exempt status and request retroactive reinstatement.
DRAFTING INFORMATION

The principal author of this notice is Brad Bedingfield of the Tax Exempt and
Government Entities Division of the IRS. For further information regarding this
notice, call the TE/GE Customer Account Services toll free number: (877) 829-
5500.