From Don Kramer
How can 501(c)(3) unwind merger? | Nonprofit Issues: "How can a 501(c)(3) that previously merged with another 501(c)(3) unwind that merger for the purpose of re-establishing the separate existence of the entity that merged out of existence?
Assuming that there was no unwind provision in the original merger agreement, there are basically two ways it can be done. If you are lucky enough to be in a state (such as Pennsylvania) that permits “divisions” of nonprofit corporations, "
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