When an organization has added or significantly changed activities from prior years, which is correct $?$ new application for exemption $($Form $1023$ or Form $1023-$EZ$,$ or Form $1024)$ needs to be filed with the IRS The filer is required to disclose these changes on Form $990$ All revenues coming from the new activity need to be treated as subject to unrelated business income tax for all periods prior to the new activity having been fully disclosed to the IRS The filer is not required to disclose these changes on Form $990$