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Introduction

SECTION 6. REPORTING

Internal Revenue Bulletin 2018-9 · 2026-10-03 edition · updated 2026-10-04 · United States

REQUIREMENTS

The surviving organization must report the corporate restructuring on any required Form 990 for the applicable taxable year. In the case of a domestication or reincorporation in a different state, the surviving organization must also report a change of address as prescribed by the Commissioner. See Form 8822–B; Form 990; https://www. irs.gov/charities-non-profits/other-non-profits/ change-of-address-exempt-organizations .

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▸Contents — Internal Revenue Bulletin 2018-9
Internal Revenue Bulletin 2018-9

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