An organization whose exemption was revoked under Section 23703 or 23777 may be reestablished as an exempt organization upon:
(a) The filing or payment of both of the following:
(1) A new application for exemption and payment of the filing fee required under Section 23701.
(2) Any returns, statements, or payment of any amounts due under this part or Part 10.2 (commencing with Section 18401) which were not previously submitted or paid and which resulted in the revocation.
(b) When revocation occurred under subdivision (c) of Section 23777, satisfactory proof that all of the following have occurred:
(1) The organization has corrected its nonexempt activities.
(2) That it will operate in an exempt manner in the future.
(3) The payment of any tax for periods the organization was not qualified for exemption.
(Amended by Stats. 2012, Ch. 710, Sec. 3. (SB 1341) Effective January 1, 2013.)
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