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EO Operational Requirements: Notifying IRS of Changes in Purposes or Activities

Must an exempt organization notify the IRS if it changes its purposes or activities?

Once the IRS recognizes an organization’s tax-exempt status, it must notify the IRS if it amends its organizing documents or by-laws, or materially changes its activities from those described in its exemption application.

Additional information:

Life Cycle of an Exempt Organization

Page Last Reviewed or Updated: 02-May-2014