We are a 501(c)(4) nonprofit corporation created to unite and inform the people who live in 17 manufactured homes in our community. We are all volunteers, but no one wants to be president. No salaries, no rent, but have $ in the bank. We may have to close down but don't know how long that would be. Should we email all members that we are taking a sabbatical? Do we need to report to the state? Who keeps the files? How do we reopen?
It sounds like you may have a valuable role in the community if controversies arise so I would not advise dissolving or abandoning the organization. I would definitely email the members to let them know you are thinking of closing. You might find someone who is willing to take some responsibility if it is not too onerous. You should probably try to find a small group of members who are willing to serve as directors and agree to meet periodically, perhaps only once a year, to see what, if anything, needs to be done.
It doesn’t sound like much actually needs to be done while you are in hibernation. You probably don’t need to notify the state that you are suspending operations, but, depending on what state you are in, you probably have to file an annual (or biennial) report to keep the corporation administratively alive. You will have to file a Form 990-N with the Internal Revenue Service at least once every three years to avoid losing your exemption. You can keep your files wherever they are held (or wherever else you wish) so long as a group of you know where they are in case that person wants to get rid of them at some point. You should keep your money in a money market account where it earns a few dollars of interest now that rates are rising and can be readily available when you need it.
It doesn’t sound like a lot of work, and some controversial issue is likely to arise that will make you glad you still have an organization that, even though sleeping, has some money in the bank and can be aroused to be involved.