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IRSOther IRS Forms (1000–1999)

Official form guide

Form 15714: 15714

IRS Form 15714 is the Application for Change in Status of an Exempt Organization. Use it when a tax‑exempt entity wants to change its recognized exemption category or revokes its status.

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Form Overview

IRS Form 15714 - 15714

IRS Form 15714 is the Application for Change in Status of an Exempt Organization. Use it when a tax‑exempt entity wants to change its recognized exemption category or revokes its status.

The form captures the organization’s current exemption code, the requested new code, a narrative explanation, and supporting documentation.

Risk Radar

Scan points
  • 1A single missing signature can invalidate the whole application.
  • 2Using the wrong exemption code
  • 3Omitting the required board resolution
  • 4Failing to attach the narrative justification
  • 5Signature missing or from unauthorized person

Plain English

If your nonprofit or other exempt group wants to switch from one type of charity status to another, or to give up its exemption, you file this form. It tells the IRS what change you’re requesting and why.

Submission Date

  • Filing date: 2025-12-11 15:10:55
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

exemptionentitygroup

Hover a term to preview the meaning.

What this form is for

  • Use when you need to change the organization’s exemption classification.
  • Do not use to apply for initial tax‑exempt status – that requires Form 1023 or 1024.
  • If you are revoking exemption entirely, also file a final return (Form 990‑EZ or 990‑N).

Form selector

Use this form or another form?

Changing from 501(c)(3) to 501(c)(4)

Captures new code and justification

✓ Verify new code eligibility

Form 15714

Revoking exemption entirely

Final return required after revocation

✓ Ensure final return filed

Form 990‑N

Applying for initial exemption

Full application process

✓ Not a status‑change filing

Form 1023 or 1024

Deadline or filing window

There is no statutory deadline, but the IRS recommends filing before the beginning of the tax year in which the new status will apply. Late filing can cause the organization to operate under the old status for part of the year, potentially affecting donor deductions and reporting requirements.

Checklist

What you need before filling it out

1

Current exemption code

IRS determination letter · Determination letter or notice

⚠ Misreading code✕ High
2

Requested new code

IRS exemption code list · Publication 557

⚠ Selecting wrong code✕ High
3

Board resolution

Certified copy of resolution · Board meeting minutes

⚠ Missing resolution✕ High
4

Narrative explanation

Written statement · Internal memo or draft

⚠ Too brief or vague✕ Medium
5

Signature

Signed Form 15714 · Physical signature page

⚠ Unauthorized signer✕ High

Before you submit

  1. 1Verify form edition date matches the latest IRS release.
  2. 2Confirm the correct current and requested exemption codes.
  3. 3Attach a certified copy of the board resolution approving the change.
  4. 4Include a clear, written explanation of the reason for the change.
  5. 5Check that the authorized officer’s signature, title, and date are present.
  6. 6Ensure all required attachments are stapled or bound as instructed.
  7. 7Use the correct IRS mailing address or approved e‑filing portal.
  8. 8Retain a copy of the entire packet for your records.
  9. 9Mark the envelope with “Form 15714 – Change of Exempt Status”.
  10. 10If mailing, use a trackable delivery method.

How to file this form

  1. 1Download the latest Form 15714 PDF from IRS.gov.
  2. 2Complete Part I with the organization’s EIN, name, and address.
  3. 3Enter the current exemption code and the requested new code in Part II.
  4. 4Attach the board resolution and narrative explanation.
  5. 5Have the authorized officer sign and date the form.
  6. 6Package the form and attachments per the instructions.
  7. 7Mail to the IRS Service Center or submit electronically if available.

Known limitations

  1. 1The form does not include a fee schedule; users must check separate IRS guidance.
  2. 2IRS may require additional documentation not listed in the instructions.
  3. 3Electronic filing is optional and may not be available for all organizations.
  4. 4The form does not provide real‑time status updates after submission.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 15714 is active for the 2024‑2025 filing year. The IRS updates the form periodically; verify the edition date before use.

What changed or needs a fresh check

  • Edition date – confirm the form is the latest version (check IRS website).
  • Fee – no filing fee for Form 15714, but verify if a fee applies for related requests.
  • Mailing address – use the address in the current instructions.
  • Signature block – ensure the authorized officer signs and prints title.
  • Attachments – verify all required documents are included before mailing.

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Quick Facts

The exempt organization’s authorized officer or legal representative files the form.
The form captures the organization’s current exemption code, the requested new code, a narrative explanation, and supporting documentation.
File after the organization’s board approves the change and before the new status takes effect; there is no fixed calendar deadline, but filing should precede the start of the tax year for which the change applies.
Mail the completed form and attachments to the IRS Service Center listed in the instructions, or submit electronically if the IRS has enabled e‑filing for this form.
Incorrect codes or missing documentation can delay approval, cause a loss of tax‑exempt status, or trigger penalties.
1. Review the current and desired exemption codes in the IRS list. 2. Obtain board resolution approving the change. 3. Fill out Part I (organization info) and Part II (requested change) with exact codes. 4. Attach the narrative explanation and any required documents. 5. Sign, date, and mail or e‑file according to the instructions.

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After you file

  1. 1Keep the mailed (or e‑filed) receipt and tracking number.
  2. 2Log the filing date and expected review period.
  3. 3Monitor IRS correspondence for approval or requests for more information.
  4. 4Update the organization’s public records and donor communications once approval is received.
  5. 5File the appropriate annual return (Form 990 series) reflecting the new status.
  6. 6Store all supporting documents with the organization’s governance records.

Sources

  • SRCForm 15714 title and purposeIRS official form index
  • SRCBoard resolution requirementForm 15714 instructions
  • SRCNo filing feeIRS fee schedule for exempt organization forms
  • SRCMailing addressIRS Service Center addresses in instructions
  • SRCEdition date verificationIRS website download page
  • SRCSignature authorityIRS guidance on authorized officers
  • SRCEffective date of status changeIRS Publication 557

Common confusion points

Exemption code vs. activity code

Users mix up the two identifiers

→ Double‑check the IRS code list

Board resolution requirement

Some think a simple email suffices

→ Use a formal, signed resolution

Electronic vs. paper filing

Not all organizations have e‑file access

→ Verify e‑filing eligibility first

Timing of status change

Change takes effect on filing date or start of next tax year?

→ Review IRS guidance on effective date

Signature authority

Multiple officers exist

→ Confirm who the IRS recognizes as the authorized signer

Workflow map

Related forms and next steps

4 signals

Before

Form 1023 or 1024 – initial exemption application

Current

15714

After

Updated Form 990 series – reflect new exemption code

Often used with

Form 990‑N – final return if revoking exemption

⚠ If something goes wrong

  • Letter to IRS (Form 2848) – request a private letter ruling

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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