Purpose:
To guide chapters through the process of reinstating their Employer Identification Number (EIN) after revocation due to noncompliance with IRS filing requirements.

What is EIN Revocation?

A chapter's EIN enters revocation status when the IRS automatically revokes its tax-exempt status due to failure to file an annual return for three (3) consecutive years. This is commonly referred to as “EIN Revocation.”

Important: If a chapter’s EIN is revoked, it cannot apply for a new EIN. The assigned EIN must be reinstated.

Next Steps for Reinstatement

How to Apply for EIN Reinstatement

Follow these steps to submit IRS Form 1024 online:

  1. Visit Pay.gov

  2. Register for an account (if you don’t already have one)

  3. In the search bar, enter “1024” and select Form 1024

  4. Complete the form and attach all required supporting documentation:

    • List of chapter officers and their titles

    • Copy of chapter charter

    • Copy of chapter bylaws

    • Bank balance at the end of the fiscal year

    • Income and expense records for the last two (2) tax years

  5. Pay the $600 IRS fee via Pay.gov during submission

Need Help?

For questions, document review, or additional support during this process, please contact the
ICHQ Compliance Specialist – compliancespecialist@sgrho1922.org