When you dissolve your organization, you should notify the IRS so that we will no longer expect you to file annual returns. To do this, send a letter to EO Determinations. The following items must be submitted with the request:
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One of the following:
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Minutes of the meeting where the vote was taken to dissolve (signed and dated by an officer)
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For a trust, resolution to dissolve (signed and dated by a trustee)
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A list of the last set of officers or trustees and their daytime telephone numbers,
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For section 501(c)(3) organizations only, a statement signed by an officer giving details on final distribution of assets
If you file an annual return (Form 990, 990-EZ, or 990-PF), you should check the Termination box in the header area on page 1 of the return.
Additional information:
Administrative reinstatement of corporate charter - new exemption application not required
Updated: September 11, 2008
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