How does a change in domicile affect an organization’s existing 501(c)(3) status?

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If a nonprofit corporation wishes to move domicile from OK to Arkansas is there a risk of any of the following: Under Oklahoma law and the federal tax code, does a change in domicile destroy an organization’s existing 501(c)(3) status? Under the federal tax code and state laws, would qualifying the Oklahoma Corporation as a foreign corporation doing business in another state destroy the 501(c)(3) status? Under the federal tax code and states laws, if a newly created Arkansas nonprofit corporation merges with an existing Oklahoma corporation how will the 501(c)(3) status be affected, if at all? Under the federal tax code and state laws, if a newly created Arkansas nonprofit corporation absorbs the net assets of an Oklahoma corporation, dissolving the latter, what would be the effect on the 501(c)(3) status? Thank you!

Attorney Answer

1
Ronald Cappuccio ·
The essential procedure is that either the Oklahoma nonprofit would get authorized in Arkansas, or It could be merged into an Arkansas nonprofit organization. This is quite complex from both the tax and legal standpoint and you need a good tax attorney familiar with nonprofit corporations to handle us. This is not something to be answered by an question. I hope this helps!
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