I had a spiritual Non-Governmental Organization, but when Covid happened, two things happened. A lot of my members are no more. Some of them moved away or are no longer interested. l would like to give the nonprofit to someone. I have no money, but I have some books that I wrote. How can I close it if someone is interested in it? —By email.
The simplest way to give a nonprofit to someone else is to allow them to take over the membership if there are voting members or take over the board of directors if it is a board-only corporation. (See Ready Reference Page: “Mergers and Acquisitions Can Take Many Forms”) I assume from your question that you have nobody else in your organization who has an interest in continuing it.
I looked your organization up on the Tax Exempt Organization Search page of the Internal Revenue Service website, however. It looks like an organization with an almost identical name in the same town lost its federal tax exemption back in 2013 for failure to file tax returns. I don’t know whether you were involved with the earlier organization, but with a possible connection to an earlier group that lost its exemption and only some books but no money, it seems unlikely that you have much to offer anyone new who might be interested in taking over your organization.
There are others who from the names of their organizations apparently have an interest in your spiritual purpose who might want your books. You could search them out and ask them. If you published the books in your own name and not for the organization, however, they are probably not charitable assets and you probably don’t even have to worry about how you get rid of them.
If you are not going to continue your organization yourself, I think I would dissolve it or just let it go. You will lose your tax-exempt status with both the IRS and your home state if you don’t file your annual reports as required and will lose your ability to conduct any business at all if you don’t file your state biennial existence report.
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