The Internal Revenue Service has announced a one-time relief program to allow thousands of small nonprofits to retain their tax-exempt status that could be lost for failing to file some form of required tax information return for three consecutive years.  The new requirement was originally imposed in the Pension Protection Act of 2006 (See Ready Reference Page: “Congress Passes Charitable Reforms”) and the first deadline for calendar year organizations passed on May 17th this year.  The requirement does not apply to organizations like churches or conventions of churches that are not required to file any tax return.