Notification Requirements for California Public Benefit Corporations: Change of Address, Name, Mission or Specific Purpose, Scope of Activities, or Other Significant Changes to Bylaws


A California nonprofit may wish to make changes to the organization that could have tax and legal consequences. Certain changes, such as a change in address of the principal office, are routine. Others, such as a name change, a change in the mission statement or changes in the programs or services provided, may require more thought and documentation.


The following guide explains the required legal process for these changes, as well as possible legal concerns and ramifications. Some changes, in particular changes to an exempt organization’s program services and activities, could result in a revocation of tax exemption. A nonprofit should carefully consider the impact of these changes before implementation and should be prudent in documenting the changes within the organization and in its filings with the Internal Revenue Service and state regulatory agencies.