If we change our nonprofit mission statement and bylaws with minor word phrases, whom do we legally have to notify? Or do we just keep the new version which was approved by the board of trustees at our national office?
Bylaw changes, unlike amendments to the articles or certificate of incorporation, do not normally have to be reported to the state office in which you file the articles or certificate of incorporation. Notification of the change may be required by the offices in which you are required to register to solicit charitable contributions in the various states, although you may be able to wait until you file your renewal. Check the statute in any state in which you are registered. The IRS asks on the Form 990 tax return whether there have been any changes to governing documents and the changes should be reported there.