It Is Now Easier to Move a Nonprofit to a New State
Many nonprofits have moved their headquarters to a new state for financial or practical reasons. Prior to 2018, a nonprofit organization would have to re-apply for tax-exempt status with the IRS after moving states--an arduous and often expensive undertaking.
For years, tax people have asked the IRS to allow nonprofit organizations to easily and simply move to a new state without having to re-apply for exempt status. The IRS has finally listened. Under new Revenue Procedure 2018-15, a nonprofit organization may move to a new state without re-applying for exempt status. Instead, the 501(c)(3) organization will note the change on Form 990 and may also file Form 8922-B to update their address.
The new Revenue Procedure also applies to corporate survivors of certain restructurings of domestic section 501(c) organizations.