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About Harvey Mechanic
Expertise
US Federal tax issues of nonprofit 501(c)(3) public charities only. Establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. To search my previous answers you can do a Google search:
site:allexperts.com/q/nonprofit
[with your other search terms appended].

Experience
I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar.

Education/Credentials
B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude

You are here: Experts > Real Estate > Tax Planning: U.S. > Nonprofit Law > Tax Exempt Status Carryover

Nonprofit Law - Tax Exempt Status Carryover

Expert: Harvey Mechanic - 10/22/2009

Question
I noticed a recent posting where you stated that where a 501c3 reincorporates in another state, the entity's 501c3 exemption status will carry over. Other than the IRS agent that you mentioned stating that the exemption will carry over, is there any authority for this conclusion? I was just curious because this answer seems to be in direct conflict with Revenue Ruling 67-390. Thanks!

Answer
No other authority exists, as far as I know. I suggest that an officer of your organization call the IRS
Exempt Organizations unit in Cincinnati at 1-877-829-5500, 2,4 to request their opinion.

Some corporations maintain their present state of incorporation and register to do business in the other state as a "foreign corporation". That definitely would not require a new 1023 application.

Harvey Mechanic, Attorney at Law -
Harvey108@hotmail.com

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