The IRS has announced that it will no longer require a 501(c) organization to file a new application for exemption in many cases if it changes its form of entity or its state of organization. The new rules apply to any organization exempt under 501(c), not just to charities under 501(c)(3). ( Rev. Proc. 2018-15. ) At least since Rev. Rul. 67-390, the IRS has required a new application for incorporation of a trust, incorporation of an association treated as a corporation, reincorporation by Act of Congress, and reincorporation in a different state. In Rev. Rul. 77-469, it required a new application upon the incorporation of an unincorporated association. Other rules, however, often allow the...