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Life Cycle of a Private Foundation - Material Changes

A private foundation must report name, address, structural, and operational changes on its annual information return, Form 990-PF. A private foundation may also report these changes to the EO Determinations Office.  However, such reporting does not relieve the organization from reporting the changes on its annual information return.

TIP:  Attach copies of any signed or state certified articles of incorporation, or association, constitution or trust instrument or other organization document, or the bylaws or other governing document showing changes.  If signed or state certified copies of a governing document are not available, an authorized officer may certify that the governing document provided is a complete and accurate copy of the original document.


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Page Last Reviewed or Updated: 25-Apr-2014