Prepare Your Own 501(c)(3) Application
By Sandy Deja © 2019 374 pages ISBN 978-1-7340724-0-2
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It is seldom necessary to "amend" a 501(c)(3) application. Name changes, address changes, and changes in an organization's structure or operations must be reported to the IRS as follows:
If your organization's name has changed, report that fact on the next annual IRS return the organization files. The IRS requires supporting documentation for a name change. For corporations, this would be a copy of an amendment to the Articles of incorporation that shows that the name change has been filed with the appropriate state authority. An unincorporated association should submit an amendment to the Articles of Association, Constitution, or other organizing document, showing the effective date of the name change. This must be signed by at least two officers, trustees or members.
An organization that does not file a paper return (for example, an organization that files Form 990-N, or an organization that is required to e-file), may report the change of name, with appropriate supporting documents, by letter or fax (not by phone) to:
Internal Revenue Service
Exempt Organizations Determinations
P.O. Box 2508
Cincinnati, OH 45201
Fax: (855) 204-6184
If you want a letter from the IRS that reflects the new name, send a written request that includes proof of the name change to the address above. They will send a confirmation-type letter reflecting your organization's new name.
If your organization's address has changed, report that fact on the next annual IRS return the organization files. Organizations that do not file a paper return can use IRS Form 8822-B. (This form includes instructions.) You may also use this form if the address change occurs soon after a return was filed.
If you want a letter from the IRS that reflects the new address, send a written request to the address above. They will send a confirmation-type letter.
Change of Accounting Period
The IRS requires most taxpayers to obtain advance permission before changing their accounting period, but a simplified procedure, which does not require advance permission, is available for tax exempt organizations. To do this, an organization must file a Form 990 for the "short year" resulting from the change. Write “Change of Accounting Period” at the top of the
short-period return. An organization that does not file a paper return should send a letter to the address above. This simplified procedure is not available if an organization has changed its accounting period in the previous ten years. These organizations must file IRS Form 1128 to obtain advance permission for the accounting period change.
Structural and Operational Changes
Significant changes in how an organization conducts its programs or furthers its exempt purposes must be reported on the next annual IRS return the organization files. Describe these items on Schedule O (Form 990 or 990-EZ). According to the instructions for Form 990, the IRS no longer issues letters confirming the tax-exempt status of organizations that report such changes. IRS.gov is not clear on how 990-N filers should report such changes. I would suggest a letter to the address above.
Changes Requiring Form 8940
You must formally apply for changes to your organization's underlying exempt status: Miscellaneous Changes, Form 8940.
Update Your IRS Information
Form 1023 Paperwork, In Millions of Hours, 1986 to 2016
Source: U.S. Office of Management and Budget. Click image to learn more.
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