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Exempt Organizations - Reporting Changes to IRS

An exempt organization must report name, address and structural and operational changes to the IRS. If an organization files an annual return (such as a form 990 or 990-EZ), it must report the changes on its return.  If the organization needs to report a change of name, see Change of Name- Exempt Organizations.  If it needs to report a change of address, see Change of Address - Exempt Organizations. The EO Determinations Office can issue an affirmation letter showing an organization's new name and/or address and affirming the section of the Internal Revenue Code under which IRS records show the organization as tax-exempt and whether contributions to the organization are deductible.

An organization may request a determination letter regarding the effect of certain changes on its public charity status or private foundation status.   For example, a determination letter will be issued to reclassify an organization as a public charity or a private foundation.  An organization may also request a determination letter showing whether it is exempt from filing annual information returns in certain situations. 

If an organization is unsure about whether a proposed change in its purposes or activities is consistent with its status as an exempt organization or as a public charity, it may want to request a private letter ruling. However, the IRS will not make any determination regarding any completed transaction.

 


Return to Life Cycle of a Public Charity

Return to Life Cycle of a Private Foundation

Return to Life Cycle of a Social Welfare Organization

Return to Life Cycle of a Labor Organization

Return to Life Cycle of an Agricultural or Horticultural Organization

Return to Life Cycle of a Business League (Trade Association)

 

Page Last Reviewed or Updated: 15-May-2014