My organization was a public charity, but no longer receives public support. What steps should I take?

If your organization is no longer receiving support from the general public, it may no longer qualify as a public charity. In this case:

• You may be reclassified as a private foundation by the IRS.
• You must begin filing Form 990-PF, which includes more detailed reporting and is required of all private foundations.
• If you believe your organization still operates in the public interest or is in a temporary situation, you can submit Form 8940 to request continued public charity status.

Taking timely action helps you stay compliant and avoid penalties or unwanted IRS scrutiny.