HomeWhat Is Strategic Restructuring?Research & ResourcesCase StudiesTips & AnswersAdditional ReferencesConsulting ServicesStrategic Solutions Project

Strategic Restructuring:
Partnership Options for Nonprofits

La Piana Associates
  Contact Us  |  Site Index

The Forms of Strategic Restructuring

Deciding to Restructure

Funding the Strategic Restructuring Process

The Negotiations Process

Due Diligence

Financial Issues

External Communications

Implementing a Partnership

Integrating the New Organization

Leadership and Management

Human Resources

Working with Consultants

 

 

 

Tips and Answers to Your Questions
Implementing a Partnership

   

If one organization has a 501(c)(3) tax exemption and it is planning to merge with another one that doesn't, is the 501(c)(3) transferable in the merger ?

The IRS exemption is not transferable, but that should not be a problem here. In this case the organization that is a 501(c)(3) should be the surviving corporation, and if the other group's work fits within the exempt group's exemption, there should be no problem. You should discuss this with a lawyer who can advise you more specifically with regard to your situation.