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| Must an exempt organization notify the IRS if it changes its purposes or activities?
Once the IRS recognizes an organization’s tax-exempt status, the organization 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. To do this, the organization must send a copy of the amended document or a letter describing new activities to:
Internal Revenue Service
Exempt Organizations Determinations
P.O. Box 2508
Cincinnati, OH 45201
or the organization may describe such changes as part of its annual 990 or 990EZ return. For a more complete discussion, click here.
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