Many tax-exempt organizations can now change their state of
organization and retain their current tax exemption.
Revenue Procedure 2018-15 provides that, in most circumstances,
tax-exempt organizations no longer need to file new exemption
applications if they change their organizational forms or states of
incorporation. This Revenue Procedure makes obsolete Revenue
Rulings 67-390 and 77-469, which previously required new
tax-exemption applications in similar circumstances. The
Internal Revenue Service (IRS) published Revenue Procedure 2018-15
in Internal Revenue Bulletin 2018-9 on February 26, 2018.
Restructuring Without a New Tax-Exemption Application
Section 501(c) organizations may engage in certain corporate
restructurings without reapplying for recognition of their tax
exemptions under the following conditions.
