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Aapex

How It Works

A clear path from revoked to reinstated

Every case follows a disciplined sequence. You know your status, route, scope, and fee before preparation begins.

Documents organized for professional review

Preparation starts only after the record, route, scope, and fee are clear.

Five steps, fully managed

  1. 1

    Free status check

    We confirm the revocation against the IRS Auto-Revocation List, review Publication 78, and look for any determination issued after the revocation date.

    Day 1
  2. 2

    Path determination and quote

    Based on your filing requirement, history, and timing, we identify the applicable route under Rev. Proc. 2014-11 and provide a flat-fee engagement letter.

    Days 1-3
  3. 3

    Document gathering and preparation

    We prepare Form 1023 or 1023-EZ, required delinquent returns, and a reasonable-cause statement when the route requires one.

    Weeks 1-3
  4. 4

    Filing

    We submit the application and returns, coordinate the IRS user fee, and provide copies of the complete filing package.

    After approval
  5. 5

    Follow-through

    We track the case and respond to IRS correspondence through the determination letter.

    Until determination

Reinstatement routes

The path depends on filing history and timing

Rev. Proc. 2014-11 describes four principal routes. Apex determines which one fits the organization’s facts.

Section 4: Streamlined

For eligible smaller organizations filing Form 990-EZ or 990-N, applying within 15 months. No reasonable-cause statement; reinstatement is retroactive.

Section 5: Retroactive within 15 months

For full Form 990 or 990-PF filers, or organizations with a prior revocation. Reasonable cause is required for at least one missed year.

Section 6: Retroactive after 15 months

For cases filed more than 15 months after revocation. Reasonable cause is required for all three missed years.

Section 7: Postmark date

For organizations not pursuing retroactive relief. Status returns from the filing date, leaving the prior lapse in place.

A focused document list to get started

  • EIN and exact legal name
  • Prior IRS determination letter, if available
  • Revenue and expense summaries
  • Articles of incorporation and bylaws
  • Any IRS notices received
  • Information about the missed filings

Not sure which route applies?

Start with a free status check. We’ll verify the record and explain the appropriate next step.

Free Status Check