Is there a legal requirement for a specific number of free performances?
Answer You may have paid performances and there is no requirement by the IRS that an organization offer free performances. However they would want to see, that your organization is continuing with the cultural or educational work that is required for such a 501(c)(3) organization. You may want to advise the IRS of your change in operations in order for them to write back to you whether that would mean any change in your exemption ruling. If you look at your exemption determination letter you may see such a request by the IRS, i.e. if you change the nature of your operations you should notify them.
