Surprise Relief! New Applications No Longer Required for Form, Location Changes

Surprise Relief! New Applications No Longer Required for Form, Location Changes The IRS announced, on February 26, that it generally will no longer require a new application for recognition of exemption from a domestic tax‐exempt (IRC § 501(c)) organization that changes its form or place of organization (Rev. Proc. 2018‐15). This policy change is effective for tax years beginning on or after January 1, 2018. The venerable Rev. Rul. 67‐390 has been obsoleted, along with Rev. Rul. 77‐469. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Bruce R Hopkins' Nonprofit Counsel Wiley

Surprise Relief! New Applications No Longer Required for Form, Location Changes

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Publisher
Wiley
Copyright
Copyright © 2018 Wiley Periodicals, Inc., A Wiley Company
ISSN
1542-8419
eISSN
1542-8427
D.O.I.
10.1002/npc.30447
Publisher site
See Article on Publisher Site

Abstract

The IRS announced, on February 26, that it generally will no longer require a new application for recognition of exemption from a domestic tax‐exempt (IRC § 501(c)) organization that changes its form or place of organization (Rev. Proc. 2018‐15). This policy change is effective for tax years beginning on or after January 1, 2018. The venerable Rev. Rul. 67‐390 has been obsoleted, along with Rev. Rul. 77‐469.

Journal

Bruce R Hopkins' Nonprofit CounselWiley

Published: Jan 1, 2018

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