Once a month, VolunteerBadge reads three public IRS files: the Automatic Revocation List, Form 990-N filings, and Publication 78. The page always shows the file date. A lag in that file is not an accusation.
- On record means the 990-N file lists a filing for the period shown.
- One missing year is information on the page. We do not email it.
- Two missing years is a note on the page and one email. It says what the file shows. It does not say status will be lost.
- Revocation list means the EIN appears on that list as of the file date. Reinstatement paths are on the IRS site, including a 15-month streamlined path under Revenue Procedure 2014-11. We do not say which path applies.
The 990-N file does not contain Form 990 or 990-EZ filings. A gap is shown only when the IRS record points to Form 990-N. The revocation list is still checked for other forms.