Page 122 - Washington Nonprofit Handbook 2018 Edition

y Federal Unemployment Taxes. A 501(c)(3) organization is not
required to pay federal unemployment taxes, but may elect to
participate in a state program. See Chapter 67.

y Information Returns for Payees. Tax-exempt organizations are
required to prepare and file certain forms annually for purposes of
reporting amounts paid to employees and others, in the same manner
as for-profit companies. These include, but are not limited to, Forms
W-2 and 1099.

d. Reporting Material Changes in the Organization to the IRS

y Changes to Legal Structure. Any organization that makes material
changes to its legal structure may be required to file a new exemption
application to ensure continued qualification for exemption. For
example, a new exemption application is generally required if a
nonprofit corporation is administratively dissolved by a state and a
new corporation is formed to carry out its activities.

y Amendments to Articles or Bylaws. If an organization amends its
articles of incorporation or bylaws, it should notify the IRS and
describe the amendments on its annual Form 990. An organization
should submit a copy of amendments to its organizing documents that
effect a legal name change with the annual Form 990. Organizations
that are not required to file a Form 990 should notify IRS Customer
Account Services of any such change, at the address provided at
https://www.irs.gov/charities-non-profits/political-organizations/eo-
customer-account-services.

CHAPTER 35. Public Disclosure of Exemption Application and Form 990
Returns

a. Information Disclosure

A 501(c)(3) organization must provide a copy of its Form 1023 exemption
application to any person who requests it. A limited exemption applies to an
organization that filed its application before July 15, 1987, but only if the
organization did not have a copy of the application on that date. A 501(c)(3)
organization that is a public charity must also provide copies of its annual IRS Form
990 and Form 990-T (UBI return) for its three most recent tax years upon request.

WASHINGTON NONPROFIT HANDBOOK -111- 2018