Most non-religious tax exempt organizations are required to file something with the IRS every year. Those organizations that fail to comply with the annual filing requirements for 3 consecutive years automatically lose their tax-exempt status.
The IRS is providing one-time relief that will allow small exempt organizations to come back into compliance and retain their tax-exempt status even though they failed to file for three consecutive years. If an organization loses its exemption, it will have to reapply to regain its tax-exempt status. Any income received between the revocation date and renewed exemption may be taxable and donors should not claim a deduction for donations to the organization. For more information, check out the One-Time Filing Relief for Small Organizations IRS website. It contains a link to the list of the 9,357 non-profit corporations in Tennessee that have not filed for three consecutive years and risk losing their tax exempt status without action on their part.
If you are wondering about whether a nonprofit has tax exempt status with the IRS, Publication 78 online provides a listing and is searchable by corporation name and by city.