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Do Changes in Our Nonprofit Bylaws Have to Be Reported to the IRS?

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Question: Do Changes in Our Nonprofit Bylaws Have to Be Reported to the IRS?

Answer:

Yes, they do.

An organization that is exempt from federal income tax, as described in Internal Revenue Code 501(c)(3), is required to report changes to its bylaws and other governing documents annually to the IRS on the organization’s IRS Form 990.

Substantial changes to a tax-exempt organization’s character, purposes, or methods of operation should be reported to the IRS as soon as possible because such changes, if inconsistent with the organization’s tax exemption, could affect the organization’s tax-exempt status. For minor changes, just report them on your organization’s next annual Form 990.

Check with your state of incorporation about its regulations for reporting changes to your bylaws.

 

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