Changes in Operation or Structure

An exempt organization that is required to file an annual return must report name, address, and structural and operational changes on its return. Regardless of whether an organization files an annual return, it may also report these changes to the Exempt Organizations Determinations Office; however, such reporting does not relieve the organization from reporting the changes on its annual return.

Exempt Organization Web Site [ http://www.irs.gov/charities/index.html]

Exempt Organization Customer Account Services

You may direct technical and procedural questions concerning charities and other nonprofit organizations, including questions about your tax-exempt status and tax liability, to the IRS Tax Exempt and Government Entities Customer Account Services at (877) 829-5500 (toll-free number).

If you prefer to write, you may write us at:

Internal Revenue Service
Exempt Organizations Determinations
P.O. Box 2508
Cincinnati, OH 45201

TIP: Attach copies of any signed or state certified articles of incorporation, or association, constitution or trust instrument or other organization document, or the bylaws or other governing document showing changes. If signed or state certified copies of a governing document are not available, an authorized officer may certify that the governing document provided is a complete and accurate copy of the original document.

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.

DISCLAIMER: This information is not intended to provide legal or accounting advice,
or to address specific situations. Please consult with your legal or tax advisor to supplement and verify what you learn here.