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Tips and Answers
to Your Questions
Implementing a Partnership
Can an existing non-profit that is basically not
active, modify its by-laws and activities with a newly forming one
and keep the 501 (c3) status without refiling with the IRS and state
etc.?
It all depends on how closely you stick to your original mission.
You should check the articles of incorporation and see how the purpose
of the organization is described. If the new initiative falls under
this purpose, you should not need to refile with the IRS. That being
said, however, this is a legal and tax issue, so our best advice is
to check with an attorney to confirm any decision the board makes.
The IRS has a good website for information for tax-exempt organizations: http://www.irs.gov/bus_info/eo/.
Additionally, if you are changing the name of your organization, you
may need to file paperwork with the state. Each state has different
laws governing nonprofits - most have information on the websites for
either the Secretary of State or the Attorney General's office.
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