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Nonprofit Law/501(C)3 second change in fiscal year


Due to extenuating circumstances we (a 501c3 organization) need to change our fiscal year.  This would be the second change within the 10 year period. Are there certain steps and approvals we need to go through because of this?

I am assuming, from what you wrote, that you already found out that the fee is $1500 for filing Form 1128 is filed as mentioned at the top of page
2 of: is the form 1128 for "Changing a
Tax Year" and is the instructions for that

Starting on the right column of page 6 of those instruction we see
---Start of Excerpt--
Section D-Tax-Exempt
Under Rev. Proc. 85-58, an
organization exempt under section
501(a) does not have to file Form
1128 unless the following conditions
described in section 3.03 of Rev.
Proc. 85-58 apply:

1. The organization was required
to file an annual information return [Form 990 or 990-EZ] or
Form 990-T, Exempt Organization
Business Income Tax Return, at any
time during the last 10 calendar
years, and

2. The organization has changed
its tax year at any time within the last
10 calendar years ending with the
calendar year that includes the
beginning of the short period resulting
from the change of tax year.
---End of Excerpt--

As you mentioned "10 years", it looks like you read those rules.  I do not know of any know of any other exceptions. I would be willing to work on your matter, but I would need to spend a substantial amount of time in checking cases and IRS materials and that would be beyond the scope of my offer of free services.  If you want to inquire about hiring me for such work, please contact me directly to the email address below.

Harvey Mechanic, Attorney at Law -

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship.  

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Harvey Mechanic


DO NOT GIVE ME INFORMATION THAT YOU WANT KEPT CONFIDENTIAL. I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about 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 possible 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. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "" without the quotes and then add your search terms before hitting enter.


I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.


B.S. Columbia University in New York City, 1970

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

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