our non-profit owns. We have a contract to sell it but do not want to incur capital gains. Can we transfer the deed to the national headquarters for our non-for-profit that has a tax exemption and let them complete the sale? (the buyer would agree). Also, should we file the missing 990EZ's now. How likely is it that the IRS will come after us after we dissolve and require us to pay late fees for failing to file the 990 EZ's?