433.10. An election under section 433.8 by a charity may be revoked, effective on the first day of a reporting period of the charity, provided that that day is not earlier than one year after the election became effective and a notice of revocation of the election in prescribed form containing prescribed information is filed in prescribed manner with the Minister on or before the day on or before which the return under this chapter is required to be filed by the charity for its last reporting period in which the election is in effect.