Part I. Liquidation, Termination, or

Dissolution

If the organization answered “Yes” to Form 990, Part IV, line 31, it must complete Part I. If the organization answered “Yes” to Form 990-EZ, line 36, because it fully liquidated, dissolved, or terminated during the tax year, it must complete Part I. An organization must answer “Yes” to either of these lines if it has ceased operations and has no plans to continue any activities or operations in the future. This includes an organization that has dissolved, liquidated, terminated, or merged into a successor organization.

An organization must support any claim to have liquidated, terminated, dissolved, or merged