An exempt organization must report name, address and structural and operational changes to the IRS. If an organization files an annual return (such as a form 990 or 990-EZ), it must report the changes on its return. If the organization needs to report a change of name, see Change of Name- Exempt Organizations. If it needs to report a change of address, see Change of Address - Exempt Organizations. The EO Determinations Office can issue an affirmation letter showing an organization's new name and/or address and affirming the section of the Internal Revenue Code under which IRS records show the organization as tax-exempt and whether contributions to the organization are deductible. An organization may request a determination letter regarding the effect of certain changes on its public charity status or private foundation status. For example, a determination letter will be issued to reclassify an organization as a public charity or a private foundation. An organization may also request a determination letter showing whether it is exempt from filing annual information returns in certain situations. 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. However, the IRS will not make any determination regarding any completed transaction. Additional information www.StayExempt.irs.gov - Interactive Training for Charities 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)
