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Nonprofit Issues

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Winter 2014

November 1, 2014 to December 31, 2014
Lead Stories
Your Legal Questions Answered

Should group start over?

The new officers of a high school music booster club run by parent volunteers have inherited a record keeping mess. The group has been helping the music program off and on since the 1980s. It may have filed for 501(c)(3) exemption at one time, but we don't know. We don't appear on the IRS exempt list or the automatic revocation website. We do have a state tax exemption form from the 1980s, but that's it. Should we simply start over by changing our name, getting a new EIN, incorporating as a nonprofit, and filing a new Form 1023?

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