Return instructions direct tax-exempt organizations to report name, address and structural and operational changes on annual returns. The IRS generally will not later determine that those changes adversely affect an organization’s tax-exempt status or result in taxable income, retroactively (for tax periods beginning on or before the organization provided notice to the IRS).
- Form 990 , Return of Organization Exempt From Income Tax
- Form 990-EZ , Short Form Return of Organization Exempt From Income Tax
- Form 990/990-EZ instructions
- Form 990-PF , Return of Private Foundation
- Form 990-PF instructions