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). Additional information 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
