IRS: Don't Throw Away Your Tax-Exempt Status 2010
Most tax-exempt organizations, other than churches, must file an annual return or notice with the IRS. If an organization does not file as required for three consecutive years, the law provides that it automatically loses its tax-exempt status.
The IRS has posted new FAQs and an audio interview discussing the automatic revocation of tax-exempt status for failure to file on
IRS.gov.