Publication 4779 – Catalog Number 5328f, Department of Treasury, Internal Revenue Service: Most tax-exempt organizations that end their operations, either through shutting down, transferring their assets or merging with another tax-exempt organization, must inform the IRS about the details of the action.
Organizations Other Than Private Foundations:
- How You Should Inform the IRS
- When the Return is Due
- Information You Will Need to Disclose
- Relationship Between Your Organization and Transferee Organization
- Attachments to Your Return
- State Filings