Listen up 990-N filers. The IRS recently advised that, generally, if there are changes to a nonprofit’s name or changes to its structure or operations, the organization must notify the IRS in writing of such changes. In other words, filing the 990-N may not be enough.
This advice comes in response to a request for guidance from a nonprofit organization that made service program and organizational document changes. The IRS stated that if such an organization is filing the Form 990-N, it also needs to report the structural and operational changes to the IRS in writing.
The notification should be sent to the Exempt Organizations Determination Office (P.O. Box 2508, Cincinnati, OH 45201).
If you are not sure whether this additional requirement applies to your organization, contact us or a trusted advisor (remember that the IRS will not provide legal advice).