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Applying for exemption - change in purposes or activities while application pending

What if purposes or programs change after an application is submitted?

If the organization’s organizing documents, purposes, or programs change while the IRS is considering an application, you should report the change in writing to the office processing your application.  If you do not know the office that is processing your exemption application, contact Exempt Organizations Customer Account Services.

Because material changes in a charity's structure or activities may affect its tax-exempt or public charity status, organizations should report such changes to the IRS Exempt Organizations Division.  See procedures for reporting changes for a complete discussion.

Page Last Reviewed or Updated: 14-Nov-2013