U.S. Nonprofit Tax-Exempt Revocations
The IRS revoked over 66,000 nonprofits' tax-exempt status in 2024 — a 10% increase from the prior year. Explore which states and organization types are most affected.
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U.S. Nonprofits Revoked (2024)
66,332
Revocation Rate (per 1,000 orgs)
34.3
Reinstatement Rate (2024)
10.8%
Total Revocations Since 2011
1.2M+
This analysis covers all IRS automatic revocations from June 2011 through January 2026. The IRS revokes tax-exempt status when an organization fails to file required returns (Form 990, 990-EZ, or 990-N) for three consecutive years.
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U.S. Nonprofit Revocations by Year
Annual count of IRS automatic revocations since the program began in 2011. The 2011 figure reflects the initial mass purge when the Pension Protection Act provision was first enforced.
| Year | Revocations | Reinstated | Reinstatement Rate |
|---|---|---|---|
| 2024 | 66,332 | 7,168 | 10.8% |
| 2023 | 60,130 | 8,266 | 13.7% |
| 2022 | 59,799 | 7,557 | 12.6% |
| 2021 | 37,206 | 4,416 | 11.9% |
| 2020 | 44,299 | 5,241 | 11.8% |
| 2019 | 41,720 | 6,938 | 16.6% |
| 2018 | 68,296 | 11,752 | 17.2% |
| 2017 | 90,231 | 14,104 | 15.6% |
| 2016 | 47,349 | 12,541 | 26.5% |
| 2015 | 40,847 | 13,611 | 33.3% |
| 2014 | 43,765 | 15,314 | 35.0% |
| 2013 | 87,227 | 21,429 | 24.6% |
| 2012 | 58,410 | 14,201 | 24.3% |
Source: IRS Automatic Revocation of Exemption List and IRS Business Master File, IRS auto-revocation data, 2012–2024. 2011 excluded (initial mass purge of 390,941 orgs). Reinstatement counts reflect all reinstatements recorded to date.. 13 categories shown.
Get more data →Top 15 States by Revocation Count (2024)
States with the most nonprofits losing tax-exempt status in 2024. California, Texas, and Florida account for over 26% of all revocations.
| State | Revocations | BMF Orgs | Rate (per 1,000) |
|---|---|---|---|
| California | 7,377 | 199,511 | 37.0 |
| Texas | 5,450 | 151,087 | 36.1 |
| Florida | 4,501 | 111,445 | 40.4 |
| New York | 3,229 | 123,053 | 26.2 |
| Georgia | 3,027 | 61,215 | 49.4 |
| Illinois | 2,812 | 74,277 | 37.9 |
| Ohio | 2,307 | 76,145 | 30.3 |
| North Carolina | 2,264 | 58,079 | 39.0 |
| Pennsylvania | 2,232 | 80,825 | 27.6 |
| Michigan | 1,941 | 55,808 | 34.8 |
| Virginia | 1,885 | 53,274 | 35.4 |
| New Jersey | 1,819 | 52,860 | 34.4 |
| Maryland | 1,585 | 42,630 | 37.2 |
| Washington | 1,429 | 42,013 | 34.0 |
| Minnesota | 1,377 | 39,273 | 35.1 |
Source: IRS Automatic Revocation of Exemption List and IRS Business Master File, IRS auto-revocation data for 2024. BMF org counts from IRS Business Master File. Rate = revocations per 1,000 registered BMF organizations in the state.. 15 categories shown.
Get more data →Highest Revocation Rates by State (2024)
States with the highest revocation rates relative to their total number of registered nonprofits. Nevada and Georgia lead with rates well above the national average of 34.3 per 1,000.
| State | Revocations | BMF Orgs | Rate (per 1,000) |
|---|---|---|---|
| Nevada | 680 | 13,218 | 51.4 |
| Georgia | 3,027 | 61,215 | 49.4 |
| Idaho | 449 | 10,269 | 43.7 |
| Louisiana | 1,013 | 23,547 | 43.0 |
| Arizona | 1,269 | 30,696 | 41.3 |
| Florida | 4,501 | 111,445 | 40.4 |
| Arkansas | 640 | 16,067 | 39.8 |
| North Carolina | 2,264 | 58,079 | 39.0 |
| Illinois | 2,812 | 74,277 | 37.9 |
| Maryland | 1,585 | 42,630 | 37.2 |
Source: IRS Automatic Revocation of Exemption List and IRS Business Master File, IRS auto-revocation data for 2024. Only states with 5,000+ BMF organizations included. National average: 34.3 per 1,000.. 10 categories shown.
Get more data →Lowest Revocation Rates by State (2024)
Midwestern and rural states dominate the lowest revocation rates. North Dakota's rate (20.3) is less than half of Nevada's (51.4).
| State | Revocations | BMF Orgs | Rate (per 1,000) |
|---|---|---|---|
| North Dakota | 134 | 6,594 | 20.3 |
| Iowa | 695 | 29,999 | 23.2 |
| Nebraska | 347 | 14,738 | 23.5 |
| South Dakota | 181 | 7,339 | 24.7 |
| Montana | 302 | 12,156 | 24.8 |
| Wisconsin | 992 | 39,278 | 25.3 |
| New York | 3,229 | 123,053 | 26.2 |
| New Hampshire | 246 | 9,327 | 26.4 |
| Delaware | 267 | 10,104 | 26.4 |
| Pennsylvania | 2,232 | 80,825 | 27.6 |
Source: IRS Automatic Revocation of Exemption List and IRS Business Master File, IRS auto-revocation data for 2024. Only states with 5,000+ BMF organizations included.. 10 categories shown.
Get more data →Revocations by Organization Type (2024)
Breakdown by IRS subsection code. 501(c)(3) charitable organizations account for 81.8% of all revocations — roughly matching their share of the nonprofit sector.
| Organization Type | Subsection | Revocations | Share |
|---|---|---|---|
| Charitable Organizations | 501(c)(3) | 54,250 | 81.8% |
| Social Welfare Organizations | 501(c)(4) | 3,774 | 5.7% |
| Social & Recreation Clubs | 501(c)(7) | 1,671 | 2.5% |
| Business Leagues & Trade Assocs. | 501(c)(6) | 1,458 | 2.2% |
| Fraternal Beneficiary Societies | 501(c)(8) | 1,261 | 1.9% |
| Veterans Organizations | 501(c)(19) | 826 | 1.2% |
| Domestic Fraternal Societies | 501(c)(10) | 788 | 1.2% |
| Labor & Agricultural Orgs | 501(c)(5) | 781 | 1.2% |
| Cemetery Companies | 501(c)(13) | 149 | 0.2% |
Source: IRS Automatic Revocation of Exemption List and IRS Business Master File, IRS auto-revocation data for 2024. Subsection codes mapped to IRC 501(c) organization types.. 9 categories shown.
Get more data →What Is an IRS Automatic Revocation?
Under the Pension Protection Act of 2006, the IRS automatically revokes the tax-exempt status of any organization that fails to file a required annual return — Form 990, 990-EZ, or 990-N (the e-Postcard) — for three consecutive years. This provision took effect in 2011, when the IRS performed a massive initial purge of 390,941 organizations that had never filed under the new requirement.
Since that initial cleanup, the IRS has revoked an additional 745,000+ organizations through 2024. In total, over 1.17 million unique organizations have had their tax-exempt status revoked since 2011 — representing a significant share of the U.S. nonprofit sector.
Why This Matters for Donors
Donations to a revoked organization are not tax-deductible. If you're considering a gift, verify the organization's status on the IRS Tax Exempt Organization Search tool or check their filing history.
2024 Revocation Trends
The IRS revoked 66,332 organizations' tax-exempt status in 2024, a 10.3% increase from 60,130 in 2023. This continues an upward trend from the pandemic-era low of 37,206 in 2021, when the IRS offered filing extensions and paused some enforcement.
87.7%
Had No 990 Filing on Record
Of the 66,330 organizations revoked in 2024, only 8,180 (12.3%) had ever electronically filed a Form 990 or 990-EZ. The vast majority were very small organizations that either filed paper returns, filed only 990-N postcards, or never filed at all.
The national revocation rate was 34.3 per 1,000 registered BMF organizations in 2024. That means roughly 1 in 29 registered U.S. nonprofits had their status revoked in a single year.
Post-Pandemic Acceleration
Revocations dropped to 37,206 in 2021 as the IRS extended deadlines during COVID-19. They have since rebounded sharply: 59,799 in 2022, 60,130 in 2023, and 66,332 in 2024. Organizations that suspended operations during the pandemic but never formally dissolved are now hitting the three-year filing deadline.
Geographic Patterns
California (7,377), Texas (5,450), and Florida (4,501) lead in raw revocation counts, which broadly tracks their large nonprofit populations. But the revocation rate tells a different story.
Highest Revocation Rates
Nevada (51.4 per 1,000), Georgia (49.4), and Idaho (43.7) have the highest revocation rates. These states tend to have easier incorporation but fewer compliance support resources for small nonprofits.
Lowest Revocation Rates
North Dakota (20.3 per 1,000), Iowa (23.2), and Nebraska (23.5) have the lowest rates. Midwestern states with strong community nonprofit infrastructure and lower formation rates consistently retain more organizations.
The 2.5x gap between the highest-rate state (Nevada at 51.4) and lowest-rate state (North Dakota at 20.3) highlights significant regional variation in nonprofit sustainability and compliance infrastructure.
Reinstatement: How Many Come Back?
Only 3.7% of all revoked organizations have been reinstated — approximately 39,000 out of over 1 million. For organizations revoked in 2024, the reinstatement rate so far is 10.8%, though this will likely climb as more organizations apply.
311 days
Median Time to Reinstatement (2021–2024)
For organizations revoked between 2021 and 2024 that were later reinstated, the median time from revocation to reinstatement was 311 days — roughly 10 months. This is a significant improvement from the 2011-2015 era when the median was 874 days (nearly 2.5 years).
Reinstatement Rates Are Declining
2012–2013: ~24% of revoked orgs were eventually reinstated
2014–2015: ~34% reinstatement rate (peak — many catching up from the 2011 purge)
2019–2020: ~12% reinstatement rate
2024: 10.8% reinstatement rate (and still counting)
The declining reinstatement rate suggests that most revocations now represent genuinely defunct organizations rather than active nonprofits caught off guard by the filing requirement.
Which Types of Nonprofits Are Revoked Most?
501(c)(3) charitable organizations account for 81.8% of all 2024 revocations (54,250 orgs). This is roughly proportional to their share of the overall nonprofit sector. Social welfare organizations — 501(c)(4)s — made up 5.7% of revocations (3,774 orgs).
Social clubs (501(c)(7)), business leagues (501(c)(6)), and fraternal organizations (501(c)(8) and (c)(10)) together account for about 8% of revocations. Veterans organizations under 501(c)(19) saw 826 revocations, likely representing small local posts that have become inactive.
The Small Org Problem
The vast majority of revoked organizations are very small — 87.7% had no electronically filed Form 990 in our database. These organizations were likely filing the 990-N e-Postcard (for orgs under $50,000 in gross receipts) or not filing at all. The auto-revocation system primarily cleans up dormant or defunct small nonprofits.
How This Data Is Calculated
Transparency in methodology builds trust.
Sample Size
1,195,779 revocation records (1,176,762 unique organizations)
Data Source
IRS Automatic Revocation of Exemption List and IRS Business Master File
Period
June 2011 – January 2026
Data covers all IRS automatic revocations posted through January 2026. Revocation rates are calculated using BMF organization counts as the denominator. Reinstatement data reflects all reinstatements recorded in the IRS revocation file as of the most recent snapshot. The 2011 data (390,941 revocations) represents the initial enforcement of the Pension Protection Act provision and is excluded from year-over-year trend analysis. Organizations may appear multiple times if revoked and later re-revoked. The 'unique organizations' count (1,176,762) deduplicates by EIN.
Data Source
The IRS publishes the Automatic Revocation of Exemption List, which includes all organizations whose tax-exempt status was automatically revoked for failure to file required returns for three consecutive years. We ingest this data periodically and track revocation dates, posting dates, and reinstatement dates.
Revocation Rate Calculation
The revocation rate is calculated as: (revocations in year) / (total BMF organizations in state) × 1,000. This provides a per-capita rate that controls for differences in state size. Only states with 5,000+ BMF organizations are included in rate calculations to avoid small-sample distortions.
Reinstatement Tracking
Reinstatement dates are recorded when the IRS updates the revocation file. An organization counts as reinstated if the reinstatement_date field is populated and falls on or after the revocation_date. Reinstatement rates for recent years will increase over time as more organizations complete the process.
Filing History Cross-Reference
We cross-reference revoked EINs against our database of electronically filed Form 990 and 990-EZ returns. Organizations showing 'no 990 on record' may have filed paper returns or 990-N postcards not captured in the electronic filing dataset.
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