Exempt Organizations - Reporting Changes to IRS
An exempt organization must report name, address and structural and operational changes to the IRS. If an organization files an annual return, it must report the changes on its return. If it is not required to file annually, it reports the changes to the EO Determinations Office. The EO Determinations Office can issue an updated determination letter showing an organization's new name and address and affirming that it is still exempt.
An organization may request a determination letter regarding the effect of certain changes on its tax exempt status or public charity status. For example, a determination letter will be issued to classify or reclassify an organization as a public charity or a private foundation. An organization may also request a determination letter to determine whether an organization is exempt from filing annual information returns in certain situations. However, the IRS will not make any determination regarding any completed transaction.
If an organization is unsure about whether a proposed change in its purposes or activities is consistent with its status as an exempt organization or as a public charity, it may want to request a private letter ruling . An organization may also request a determination letter to reclassify the organization as a public charity or a private foundation.
Return to Life Cycle of a Public Charity
Return to Life Cycle of a Private Foundation
Return to Life Cycle of a Social Welfare Organization
Return to Life Cycle of a Labor Organization
Return to Life Cycle of an Agricultural or Horticultural Organization
Return to Life Cycle of a Business League (Trade Association)
