Exempt organizations – rulings and determinations: notice on annual return

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 PDF
• Form 990-EZ, Short Form Return of Organization Exempt From Income Tax PDF
• Form 990/990-EZ instructions PDF 
• Form 990-PF, Return of Private Foundation PDF
• Form 990-PF instructions PDF