EO Operational Requirements: Notifying IRS of Changes in Purposes or Activities
Must an exempt organization notify the IRS if it changes its purposes or activities?
Once the IRS recognizes an organization’s tax-exempt status, it must notify the IRS if it amends its organizing documents or by-laws, or materially changes its activities from those described in its exemption application.
Additional information:
Page Last Reviewed or Updated: 2012-09-10
