IRS Eases Compliance Burdens on Organizations That Change Form or State of Incorporation—Rev. Proc. 2018-15
Author: Katherine E. David.
Source: Volume 17, Number 03, March/April 2018 , pp.13-13(1)
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Abstract:
The IRS has issued a new revenue procedure that makes it easier for exempt organizations to change their corporate structure or move to another state without filing a new tax exemption application. This article explains the details and benefits of this new rule.Keywords: corporate restructuring; Form 990
Affiliations:
1: Strasburger & Price, LLP.