QUESTION
Do we need to contact IRS about change of the Mission and Activities of a 501(c)(3)?
Asked on Sep 12th, 2013 on Taxation - Oregon
More details to this question:
A few months ago, we were approved for a 501(c)(3). Our mission and activities were to provide free spay and neuter services to cats and dogs belonging to low income residents. However, we did not receive a donation for the mobile spay/neuter clinic so we must now change our focus. We will now spay/neuter feral and stray cats using the method of TNR (trap neuter release). My question is, do we need to contact the IRS and let them know our 501(c)(3) has changed its Mission and Activities? Or can we just proceed without contacting them since the new focus is similar to the former?
3 ANSWERS
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I don't think your purpose has changed, so I would not contact the IRS about it.
Answered on Nov 01st, 2013 at 12:56 AM
Kenneth Steven Pelsinger
I would say no since the Mission of Activities is in the same type of treatment, and would be treated as inclusive of your general Mission and Activities when you filed for your original 501(c)(3).
Answered on Sep 12th, 2013 at 2:14 PM
Yes, if your mission changes you must inform the IRS. However, these sound more like a change in activities than missions. Your new activity does not sound like it is very different from your old activity. How specific were you in the documents you submitted to the IRS as to the mission? If you were very specific than you must inform the IRS of the change. Probably a good idea to do so in any case.
Answered on Sep 12th, 2013 at 1:33 PM