Question: Changing Bylaws - IRS or state notified?
We have voted to make some changes in our bylaws. These were originally created when we got our 501 c3 status and portions were also requested when we filed exempt status with the state. Do we need to send these changes to the IRS or state?
Advice from PTO Today
Rose C writes: Hi, You can forward your amended document when you next file a 990 form with the IRS.
With the state, it depends. If the group is incorporated, you may need to send it to the state's corporations office, which is usually part of the Secretary of State's office. If your group is registered with a state nonprofits office, you might need to send the updates there. This is usually with the state's Attorney General's office.