By Matthew Elkin and Shira Helstrom (March 16, 2018, 4:20 PM EDT) -- Many tax-exempt organizations can now change their state of organization and retain their current tax exemption. Revenue Procedure 2018-15 provides that, in most circumstances, tax-exempt organizations no longer need to file new exemption applications if they change their organizational forms or states of incorporation. This revenue procedure makes obsolete Revenue Ruling 67-390 and Revenue Ruling 77-469, which previously required new tax-exemption applications in similar circumstances. The Internal Revenue Service published Revenue Procedure 2018-15 in Internal Revenue Bulletin 2018-9 on Feb. 26, 2018, and it is effective for tax years beginning on or after Jan.1, 2018.....