A reminder that whenever you amend your articles of incorporation or by-laws, IRS regulations state that you must submit a "conformed copy" of the changes to the appropriate district office of the IRS. This information may be included when you file your annual Form 990. If the information is included there, Part VI, Line 77, which asks whether changes in the organizing or governing documents of the organization have been made, must be answered in the affirmative. Otherwise, the information must be sent under separate cover to the IRS office.
A "conformed copy" of the changes is simply one that agrees with the original document and all amendments. Photocopies are fine. However, if the copies are not signed they must be accompanied by a signed declaration of an authorized officer of the corporation certifying that they are complete and accurate copies of the organizing or governing documents. If a number of changes are made, attach a copy of the entire revised document.
Copyright 1998 Nonprofit Coordinating Committee of New York