In the determination letter that you receive from the IRS (confirming your organizations nonprofit status), it states that an organization must notify the IRS of material changes in its form, activities, or sources of support. This includes notifying the IRS of any merger with another organization and when the organization terminates. An organization may also seek a private letter ruling on the tax consequences of changes that you intend to make in your structure or activities.

See also, the IRS web-site dealing with the Life Cycle of a Public Charity and the related reporting requirements.

In addition, you will need to notify the regulating agency within your state. Typically, those activities would be regulated by the Secretary of State. For a list of those officers by state, click here to visit the National Association of Secretaries of State web site. In Wisconsin, that would be The Wisconsin Department of Financial Institutions: Nonprofit Organizations in Wisconsin can now go to the Web for corporate forms (Requires you to have the free Adobe Acrobat reader): Articles of Incorporation, Articles of Amendment, Restated Articles of Incorporation, and Articles of Dissolution,  Appointment of Agent to Receive Service of Process (Unincorporated Nonprofit Association). In similar pdf form, you can also find the Application for Wisconsin Sales and Use Tax Certificate of Exempt Status (CES) on the Wisconsin Department of Revenue web page.

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