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.
Bruce R Hopkins' Nonprofit Counsel – Wiley
Published: Jan 1, 2018
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