Did your non profit get absorbed into another one, or has it lost its active status? You have three options:
If your current team is no longer interested in pursuing your non profit's mission, but there is a new team that would like to do so, you simply need to have the existing board vote the new board into place, and have them elect officers. The mission of the new folks must be consistent with the existing organization, or else the following steps should be taken:
- Ensure that the new mission is consistent with the current non profit status of the organization
- Amend the Bylaws and Articles of Incorporation to reflect the new mission
- Notify the IRS via the annual 990 filing
- In California, file a Certificate of Amendment of Articles of Incorporation with the Secretary of State ($30)
You might want to suspend your non profit instead of dissolving it if you think it might become active within 2 years, or you think there is another organization that may want to take it over.
Here's what you need to do to officially dissolve a non profit.