Leeds have been denied full membership of the Football Association as they are unable to prove all their non-football creditors have been paid.
The League One club still owe money to HM Revenue and Customs (HMRC) in unpaid tax and VAT following their turbulent spell in administration and the FA have decided to withdraw a number of their privileges.
A statement on Leeds' official website read: "The club has made an application to the Football Association to transfer full membership following administration.
"The Football Association have not yet approved this request as we have been unable to demonstrate that all non-football creditors have been satisfied.
"All monies owed to other football clubs and members of the football family have been met in full. The reason that non-football creditors have not yet been satisfied is that the CVA (Company Voluntary Arrangement) was not completed due to the stance of the HMRC.
"The club would prefer to be a full member of the FA, but it is also comfortable that not being a member will not prevent us from doing anything we need to do."