Prepared for Shalom Ministry Corporation · Confidential
Your Path to
Reinstatement
RightTouch Solutions has reviewed your organization's history, IRS status, and compliance standing. This document walks you through exactly what happened, what the path forward looks like, and what to bring to our first conversation.
Section 01
What Happened — And Why
This situation is the result of an honest misunderstanding, not negligence. Understanding the root cause is the first step to resolving it — and resolving it the right way.
The short version
When the IRS approved Shalom Ministry Corporation's 501(c)(3) status in 2022, they classified the organization as a private foundation — a specific category with its own annual filing requirement called Form 990-PF. Most small nonprofits file a simple 990-N or 990-EZ. Private foundations file the 990-PF, which is entirely separate from the Florida Annual Report filed with Sunbiz. Because no one explained this distinction, the federal filing was never made — and after three consecutive years without a 990-PF, the IRS automatically revoked Shalom Ministry's tax-exempt status in May 2025. The good news: this is fixable, and the window to fix it retroactively is still open.
Years of 990-PF missed
3
2022 · 2023 · 2024
Revocation date
May 15
2025
Window to reinstate retroactively
~8 mo.
Deadline ~November 12, 2026
What you did right: The Florida Annual Report was filed on time every single year — 2023, 2024, and 2025. Your Florida corporate status is active and clean. The problem is entirely at the federal level, and it is fully solvable.
Why urgency matters: Since August 12, 2025 — when Shalom Ministry appeared on the IRS auto-revocation list — donations to the organization are technically not tax-deductible for your donors. Retroactive reinstatement restores deductibility back to May 15, 2025, protecting everyone who has given during this period. Every month we wait narrows the window.
Section 02
Timeline of Events
Every date in this process matters. Here is the full picture — from incorporation through where we are today, and where we need to be.
November 16, 2022
Shalom Ministry Corporation incorporated in Florida
Articles of Incorporation filed with the Florida Division of Corporations. Doris Singh listed as registered agent. Document number N22000013094.
March 6, 2023
IRS issues 501(c)(3) determination letter Approved
The IRS recognized Shalom Ministry Corporation as tax-exempt under Section 501(c)(3), effective November 16, 2022. Classification: Private Foundation, §509(a). The determination letter stated that Form 990-PF was required annually — a requirement that was not understood at the time.
May 15, 2023 · 2024 · 2025
Form 990-PF due each year — not filed Missed ×3
The federal Form 990-PF was due on May 15 for each of the three years following approval. The Florida Annual Report (Sunbiz) was filed each year — but these are two separate obligations to two separate agencies. The IRS 990-PF was not filed.
May 15, 2025
IRS auto-revocation takes effect Revoked
After three consecutive years without a required annual return, the IRS automatically revoked Shalom Ministry Corporation's 501(c)(3) tax-exempt status. This is a mechanical process — no hearing, no discretion.
Early 2025
Form 1023-EZ submitted — rejected by IRS
An attempt was made to reinstate using the simplified Form 1023-EZ. The IRS rejected it because private foundations are not eligible to use the EZ form — the full Form 1023 is required.
August 12, 2025
Shalom Ministry posted on IRS auto-revocation list Public record
The organization appeared on the IRS's publicly available revocation list. From this date forward, donors cannot claim a tax deduction for contributions. The 15-month retroactive reinstatement window opened on this date.
March 2026
RightTouch Solutions engaged ● We are here
Maya Singh contacts RightTouch Solutions via referral. Approximately eight months remain in the retroactive reinstatement window. There is time to do this right.
~November 12, 2026
Retroactive reinstatement deadline Do not miss
To restore exempt status retroactive to the May 2025 revocation date — protecting all donors and eliminating any tax exposure — the Form 1023 application must be filed before this date. Missing this deadline means a harder reinstatement path and a permanent gap in the organization's exempt status.
Section 03
The Reinstatement Roadmap
Seven steps from where you are today to full reinstatement and a clean compliance foundation going forward. RightTouch Solutions will guide and execute each step with you.
1
Gather key records First priority
Collect the IRS revocation notice (CP-120A), the 1023-EZ rejection letter, bank statements for 2022 through 2024, and any documentation of what was submitted to the IRS during those years. These are the building blocks of everything that follows.
2
Confirm reinstatement path
Based on your timeline, the goal is retroactive reinstatement under Rev. Proc. 2014-11 Section 5 — which restores your exempt status all the way back to May 15, 2025. This protects donors and eliminates any tax exposure during the gap period.
3
Prepare three back-filed Form 990-PFs
Three paper Form 990-PFs must be prepared for tax years 2022, 2023, and 2024 — each marked "Retroactive Reinstatement" — and submitted to the IRS alongside the reinstatement application. This requires the financial records from step one.
4
Draft the reasonable cause statement RightTouch drafts this
A written narrative to the IRS explaining that the organization was filing what it genuinely believed was the correct annual form each year. This honest, good-faith explanation is what makes retroactive reinstatement possible — and it is exactly the kind of document RightTouch Solutions is built to craft.
5
File Form 1023 with Schedule E · $600 IRS fee
The full Form 1023 — not the EZ version — is submitted electronically via Pay.gov. Schedule E covers the reinstatement specifics. The $600 user fee is paid directly to the IRS. This is also the moment to request reclassification from private foundation to public charity, if your financial history supports it.
6
Florida state follow-through
After IRS reinstatement is confirmed, a Florida Articles Amendment ($35) will strengthen your organizing documents with the required 501(c)(3) language. We will also verify your Florida charitable solicitation registration status and confirm your state sales tax exemption certificate is current.
7
Build your compliance infrastructure Long-term protection
Once reinstated, we establish a compliance calendar so this never happens again: annual 990-PF by May 15, Florida Annual Report by May 1, and a proper donation platform so every donor receives an IRS-compliant tax receipt automatically.
A strategic opportunity within this process: Because Shalom Ministry has been actively running events, feeding programs, and international outreach — and building a broader base of supporters — there is a real possibility of requesting reclassification from private foundation to public charity as part of the Form 1023 filing. Public charity status means simpler annual reporting, no excise tax concerns, and higher deductibility limits for your donors. We will assess this together once we have the financial picture.