Under Revenue Procedure 2018-15, the IRS generally will not require a new exemption application from a domestic section 501(c) organization that changes its form or place of organization.  Rev. Rul. 67-390 and Rev. Rul. 77-469 are obsoleted.

Revenue Procedure 2018-15 will be in IRB 2018-09, dated February 26, 2018.

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