The Internal Revenue Service has issued procedures to enable nonprofits to recover the tax-exempt status that they lost for failure to file required tax reports for three consecutive years.  The new requirement, which was included in the Pension Protection Act of 2006, has caught about 275,000 organizations that the IRS has listed on its website.  The filing requirement applies not only 501(c)(3) public charities, but also to private foundations and those exempt under other subsections of 501(c), such as (c)(4) community organizations, (c)(6) trade associations, (c)(7) social clubs and other types of organizations.