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Nonprofit Law/expired non-profit corp with 501c3


A non-profit corporation with a 501c3 status became expired under state corporate law for inadvertently failing to file annual renewal fees for several years.  The state refused to allow the non-profit to pay the renewal fees and, instead, required the non-profit to incorporate under a new non-profit entity (having essentially the same name as the expired entity, the same trustees, the same purpose, etc.).  Will the IRS allow the 501c3 status of the expired entity be transferred to the new entity, or must the new entity re-apply for a new 501c3?

Thank you!

The IRS has taken a position that it would need to obtain a new EIN and apply with form 1023 for exemption determination.,,id=98011,00.html has:
"You will be required to obtain a new EIN (tax-id) if any of the
following statements are true....A corporation receives a new
charter from the secretary of state." Also see
as to new exemption determination.  

Sometimes I would advise my clients, in your specific situation, not to bother, but I would need to analyze all of the details of the corporation. I would be willing to work on your matter further, but I would need to spend a substantial amount of time 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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