I would say start over, clean slate, new number, etc. You can still use the retyped paperwork with new names and signatures on it. Check all for IRS compliance before filing, and also check on this board on the archive for additional related (form 1023) information, as that may have changed from when the paperwork was assembled the last time around. This is especially the case if the old # was received years and years ago.

Hi, I am a new PTO Vice-President and recently found out that even though we have been using a Fed.Tax# the PTO never filed the tax exemption paperwork. We are not a new school (built 30 years ago) and have no idea how long this has been going on. When we contacted the IRS last week, we were told that our number had been dropped from the data base because no paperwork had been completed. Do we start all over or try to pick-up with the paperwork?