What if my organization’s status changed mid-tax year (e.g., from public charity to private foundation)?

If your organization’s tax classification changed during the year:

• You need to file the form that matches your status at the end of the tax year.
• In some cases, especially if the change happened mid-year, the IRS may require you to file both Form 990 and Form 990-PF — one for each portion of the year reflecting your old and new status.

This type of situation can be complex, so we strongly recommend:

• Reviewing the IRS instructions for each form.
• Consulting with a tax professional or nonprofit accountant to make sure your return reflects your organization’s current legal status.