Quick summary of the retroactive reinstatement available for small NPOs whose exempt status was revoked. Post is Exempt Status Retroactive Reinstatement by Katie Thomas, CPA on the Nonprofit GPS blog.
The retroactive reinstatement is only available to smaller organizations, those with income under $50,000. Larger organizations who wish to get their exempt status back will be nonexempt from May 2010 through the date of the new application for exemption.
In California there were 33,733 organizations whose exempt status was revoked.
I previously discussed this issue here.