The Internal Revenue Service (“IRS”) has extended the filing date to February 1, 2013 for an eligible exempt organization affected by Hurricane Sandy that previously had its exempt status revoked and is now applying for the reinstatement of its status. As we have said in this blog entry, the Pension Protection Act of 2006 added Section 6033(j) to the Code, which provides for automatic revocation of the tax exempt status of any organization that fails to file the required information return (i.e., Form 990, Form 990-EZ or Form 990-N) for three consecutive years beginning in 2007. Any organization subject to automatic revocation must reapply in order to have its tax-exempt status reinstated.