As Treasurer of Warpstock Corporation, I am truly pleased to be able to announce that Warpstock’s non-profit status has been approved.
The initial filing went in sometime in 2007, though our check was never processed. We then received a letter from the Service some months later, advising us that the application was pending review, and that they would follow up if additional information was needed. At some point after that, I recall another letter, requesting some additional information (nothing serious), then all went silent. Subsequent inquiries were met with no response.
A second filing of the same application similarly met with no response. Finally, in February of 2013, fully 18 months ago, we filed a fresh 1023. This time, our application fee was processed, and we did get a letter acknowledging receipt. A subsequent telephone call to the Service some months later confirmed that the application was indeed in the queue.
Last Friday, I received the notification letter, though it indicates that this was a reinstatement of a previous revocation in May of 2010, under Rev Proc 2014-11, which is the new streamlined process for reinstatement subsequent to an automatic revocation due to non-filing of the Form 990 for three years. However, not only did we never receive a previous approval, we never received a revocation notice, either. There is no sense in arguing the point, however, as all contributions made to Warpstock since May of 2010 are considered fully tax deductible to the extent allowed on each donor’s return.
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