We are planning on moving our small, nonprofit theatrical production company to another state. Do we have to file for 501(c)(3) status again once we move, or is our existing status valid in any state?
You don’t say what you mean by the term “move.” If you are just transferring your principal place of business, but the organizational structure of the entity will not change (if, for example, you will remain a nonprofit corporation formed under the nonprofit corporation law of the original state), you will not have to refile. Your exempt status will remain valid for the organization, wherever it conducts its activities. If, however, you are going to re-incorporate in the new state, or are going to create a new entity in the new state and merge into it, you will have to file again for recognition of the new entity.
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