Is your not-for-profit thinking about merging or restructuring? Recently, the IRS made the process easier for some organizations. Under previous IRS rules, nonprofits were required to file new exemption applications when they made certain changes to their structure. Each change was seen as creating a new legal entity that needed an exemption application. Under Revenue Procedure 2018-15, certain nonprofits need only report significant changes on their Forms 990. To qualify, your nonprofit must be a U.S. corporation or unincorporated association and exempt as a 501(c) organization. Contact us to learn more.