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Nonprofit Law/Replacing officers who have expired

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Question
When it becomes necessary to replace initial officers of your 501(3)(c) who have expired, should this be reported?  If so, to whom should it be reported, the State (MS) or the I.R. S.?.  Is there a form for this purpose?

Answer
I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. The IRS only has the annual reports that 501(c)(3) organizations complete. Links to Latest Published  Form 990 Series Forms and- Instructions
(990/990-EZ/990-N) are available at http://goo.gl/GFVHE
and http://goo.gl/CTkSR explains which 990 series return to file.  You would not report the change other than when those forms are due to IRS.

I do not know about the State of Mississippi, but most state's require only a report every year or two. See http://www.sos.ms.gov/business_services_nonprofit.aspx which is the State's page for nonprofits and there is a link to "Nonprofit Requirements" which details "General Duties And Responsibilities Following The Formation Of A Mississippi Nonprofit Corporation"
http://www.sos.ms.gov/business_services_nonprofit5.aspx

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

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

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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 Harvey108@hotmail.com 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 "site:allexperts.com/q/nonprofit" without the quotes and then add your search terms before hitting enter.

Experience

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.

Education/Credentials

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

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


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