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Nonprofit Law/switching tax exempt groups


I am a board member of the Upper Peninsula Rodeo in Iron River ,MI. We have been in existence for 48 years. After reviewing our tax exempt status I realized that we have been listed as a 501c4 which we should be a 501c3. What do we have to do to change this so that we can get tax exempt donations from businesses etc. I am overwhelmed at the paperwork involved and it may not be as bad as I think. Do we have to pay anything or just supply the correct paperwork and forms? Please help!
Thank You in advance. Karen Marheine U.P. Championship Rodeo board member.

You would first probably need to amend your articles of incorporation and bylaws and then you would file Form 1023 application for exemption with the IRS for the 501(c)(3) organization designation.  The state does not charge more than a $100 filing fee for amendments of the articles of incorporation (and you don't need to file the bylaws with the State). organization. The IRS minimum filing fee for a 501(c)(3) organization determination letter is $400 and goes up to $850.

Sorry for the delay in the answer to your question. has, for the last 10 days not been sending me the questions to answer.

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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