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. In California, organizations must also inform the Attorney General’s Office and the Secretary of State.
Attorney General’s Office
General Guide for Dissolving a CA Nonprofit Corporation
Secretary of State
Domestic Nonprofit Corporation Dissolution Filing Requirements
Dissolution of a California Nonprofit Organization from Public Counsel This guide is designed to assist directors and executive management staff of California Nonprofit Public Benefit Corporations, as well as attorneys who are assisting such corporations on a pro bono basis, understand the process of voluntary dissolution. The guide focuses on the procedures and requirements specified in the California Nonprofit Corporation Law.
Here are some tips from the Board Cafe on The Right Way to Go Out of Business