I signed as president of the organization I founded 10 years ago on the Form 1023 application for federal charitable tax exemption. I am no longer part of the organization and it now faces the risk of losing its state exemption for failure to file proper state reports, even though the IRS filings are current. Since the 1023 is a public document, I need to know if the organization should replace the original form with one signed by a current official. I do not want my name to be involved in case something inappropriate happens.
Unfortunately (or perhaps fortunately), you cannot change history. You were president when you formed the organization and filed the application. That is an historical fact. You couldn’t change that fact even if you wanted to. And you can’t change the form that has been filed.
Most people recognize that any report reflects only a snapshot in time. Just because you were president 10 years ago doesn’t mean that you are president today or have any responsibility for what the organization is doing — or not doing. The organization’s current tax information returns will list the current officers and directors and presumably your name will not be among them.
You can make clear to anyone who is interested that you have no current responsibility. Anyone who cares is much more likely to question the current officers and directors than to go to an old 1023 to see who was there at the start.
Additionally, if your organization is a Pennsylvania nonprofit corporation or a foreign nonprofit corporation registered to do business in Pennsylvania, you should ensure that an Annual Report [DSCB:15-5110] is filed with the Pennsylvania Department of State. Many nonprofit organizations forget or do not realize that the Nonprofit Corporation Law requires a filing where there has been a change in officers during the preceding calendar year. It's a way to give public notice of current officers -- and there is no charge for this filing.
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